Management accounting in supply chains – what we know and what we teach

Andreas Taschner · Michel Charifzadeh

15 citations0/0 files storedJournal of Accounting & Organizational Change

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Accounting Education and Careers Accounting and Organizational Management Accounting and Financial Management

Abstract

Purpose Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively. Design/methodology/approach A content analysis is conducted including 114 higher education textbooks written in English or in German language. Findings The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks. Practical implications There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative. Originality/value To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.

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2009Document Analysis as a Qualitative Research Method 1998The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage 1994The interdisciplinary study of coordination 1998The Architecture of Cooperation: Managing Coordination Costs and Appropriation Concerns in Strategic Alliances 2005Supply Chain Coordination with Revenue-Sharing Contracts: Strengths and Limitations 1999Measuring supply chain performance 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 2014A critical review on supply chain risk – Definition, measure and modeling

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