Interaction between management accounting and supply chain management

Supply Chain Management

Volumn 9, Issue 2, 2004, Pages 134-138

  Ramos, Miguel Martinez ^a  

^a UNIVERSITAT JAUME I   (Spain)

Author keywords

Competitive advantage; Management accounting; Supply chain management

Indexed keywords

COMPETITION; FINANCIAL DATA PROCESSING; INDUSTRIAL RESEARCH; INVESTMENTS; MARKETING; PLANNING; PROBLEM SOLVING;

COMPETITIVE ADVANTAGES; MANAGEMENT ACCOUNTING; MANAGEMENT CONTROL SYSTEMS; SUPPLY CHAIN MANAGEMENT (SCM);

INDUSTRIAL MANAGEMENT;

EID: 2342464165     PISSN: 13598546     EISSN: None     Source Type: Journal    
DOI: 10.1108/13598540410527033     Document Type: Review

References (14)

1. Axelsson, B., Laage-Hellman, J. and Nilsson, U. (2002), "Modern management accounting for modern purchasing", European Journal of Purchasing & Supply Management, Vol. 8, pp. 53-62.
2. Cooper, R. and Slagmulder, R. (1999), Supply Chain Development for the Lean Enterprise: Interorganizational Cost Management, Productivity Press, Portland, OR.
3. Cooper, R. and Yoshikawa, T. (1994), "Inter-organizational cost management systems", International Journal of Production Economics, Vol. 37, pp. 51-62.
4. Dekker, H.C. (2003), "Value chain analysis in interfirm relationships: a field study", Management Accounting Research, Vol. 14 No. 1, pp. 1-23.
5. Ellram, L.M. (1994), Total Cost Modelling in Purchasing, Focus Study, Center for Advanced Purchasing Studies.
6. Ellram, L.M. (1996), "A structured method for applying purchasing cost management tools", International Journal of Purchasing and Materials Management, Vol. 32, pp. 11-19.
7. Ellram, L.M. (2002), "Supply management's involvement in the target costing process", European Journal of Purchasing & Supply Management, Vol. 8, pp. 235-44.
8. Gadde, L.-E. and Hakansson, H. (2001), Supply Network Strategies, Wiley, Chichester.
9. Kaplan, R.S. and Cooper, R. (1998), Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, Boston, MA.
10. Kaplan, R.S. and Norton, D.P. (1996), The Balanced Scorecard. Translating Strategy Into Action, Harvard Business School Press, Boston, MA.
11. Mauritsen, J., Hansen, A. and Hansen, C.O. (2001), "Inter- organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting", Management Accounting Research, Vol. 12, pp. 221-44.
12. Shank, J.K. and Govindarajan, V. (1992), "Strategic cost management: the value chain perspective", Management Accounting Research, Vol. 3, pp. 177-97.
13. Tomkins, C. (2001), "Interdependences, trust and information in relationships, alliances and networks", Accounting, Organizations and Society, Vol. 26, pp. 161-91.
14. Van der Meer-Kooistra, J. and Vosselman, E.G.J. (2000), "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance", Accounting, Organizations and Society, Vol. 25, pp. 51-77.