Despite its importance in other disciplines and its rapid proliferation in organizational practice, until recently supply chain management (SCM) has had only a relatively modest impact on management accounting research. This research note focuses on the potential role that management accounting information can play in SCM. From an alternative point of view, a reverse impact of the supply chain activities on management accounting (intra‐ and inter‐firm) practices and uses can be expected. Both perspectives are analysed in this paper.
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