2026· International journal of research and innovation in applied science· Vol 11, pp. 4133-4143· 0 citations
Abstract
The combination of Supply Chain Management (SCM) and accounting roles is increasingly seen as a strategic method to boost organizational effectiveness. This research examines how the synchronization of these two functions leads to business success, highlighting important aspects such as cost efficiency, cash flow oversight, decision-making speed, and risk mitigation. By employing a mixed-methods strategy that includes surveys and interviews with industry professionals from sectors like manufacturing, retail, logistics, and services, the study demonstrates that this integration enhances cost management by refining procurement, inventory, and production processes. Manufacturing and logistics industries notably experienced considerable decreases in operational expenses. Additionally, the synchronization of supply chain management (SCM) with accounting systems improves real-time cash flow oversight, enabling businesses to make well-informed financial choices and sustain improved working capital. The research also underscores enhanced efficiency in decision-making, especially within retail and service industries, by promoting data-driven insights. The influence of technology, particularly Enterprise Resource Planning (ERP) systems, surfaced as a crucial factor in achieving smooth integration, although issues such as system adoption and employee resistance were noted. This study highlights the significance of combining supply chain management (SCM) with accounting to reach strategic business goals, suggesting managerial considerations for investing in technology, training, and risk management systems. Future studies should explore the unique dynamics of different sectors and the long-term effects of integrating SCM and accounting on the success of organizations.
This paper explores the critical integration of management accounting techniques within supply chain management (SCM) to enhance operational efficiency and competitiveness. It identifies a significant gap in existing literature regarding the application of management accounting in SCM, emphasizing the need for proactiv...
Hongngoc Truong, T. Tran· International journal of res...· 0 citations
Supply chain management (SCM) has evolved from a tactical logistics function to a strategic imperative for
organizational competitiveness. This review paper synthesizes contemporary literature to examine the architecture of
advanced supply chain management, focusing on the integration of sourcing, procurement, operatio...
Adebọwale A. Adedokun· International Journal of Inn...· 0 citations
The manufacturing sector continues to confront significant challenges related to rising
operational costs, intensifying global competition, and rapidly evolving market dynamics—
factors that collectively threaten organizational profitability. In this context, strategic cost
management (SCM) emerges as a critical leve...
C. J. M. Anumaka· Journal of Accounting and Fi...· 0 citations
This study aims to use a supply chain management (SCM) approach to develop a disclosure index for business model (BM) reporting.
BM reporting focuses on how organizations create, deliver and capture value over time. To construct the index, this study draws on previous literature, recent examples of supply ch...
A. Velayutham, Asheq Rahman, Anil Narayan et al.· Journal of Accounting &...· 0 citations
This study explores the relationships between supply risk (strategic and operational risks), integration (supplier and internal integration) and supply chain performance (SCP) within the construction industry.
Data were gathered from construction firms operating in Vietnam, and structural equation modeling w...
Thi Xuan Tho Pham, Hai Pham· Engineering Construction and...· 0 citations
Global supply management has shifted from a basic purchasing role to a strategic
field that oversees the movement of goods, services, information, and finances
across countries. Although it is vital for organisations to stay competitive, the field
faces growing complexity, political uncertainty, sustainability demands,...
Adebọwale A. Adedokun· International Journal of Mod...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.