Enacting a European supply chain: a case study on the role of management accounting |
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| Institution: | 1. Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, CO4 3SQ, U.K.;2. Sheffield Hallam University, Pond Street, Sheffield, S1 1WB, U.K.;3. Department of Accounting and Information Systems, King Fahd University, Saudi Arabia;1. ULF, Université Libano-Française de Technologie et des Sciences Appliqués, Boulevard Béchara el Khoury, Tripoli, Lebanon;2. LAMA, UMR 5127 CNRS, Université de Savoie, 73376 Le Bourget du Lac, France;1. Worcester Polytechnic Institute, 100 Institute Road, Worcester, MA 01609, United States;2. Louisiana Tech University, 502 W. Texas Ave., Ruston, LA 71270, United States;1. Jon M. Huntsman School of Business, Utah State University, Logan, UT 84322-3540, USA;2. Clemson University, Clemson, SC 29634-1303, USA;1. Erciyes University, Business Administration, Kayseri, 38050, Turkey;2. Air Logistics and Aviation Maintenance Center, Kayseri, 38050, Turkey |
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| Abstract: | This study reports on an action research project carried out in two non-Japanese, U.K. manufacturing companies that were considering the establishment of a strategic supply partnership. In the assembler company, materials constituted 80% of manufacturing costs with the result that managing supply chain costs has become a most critical element in overall cost control. The company was seeking closer ties involving information sharing and R&D collaboration with suppliers of strategic components. On its part, the supplier wished to move towards the level of co-operation and trust that the two companies had realized in their U.S. operations. The participation of the researchers as neutral intermediaries between the two companies gave them an opportunity to analyse the role of management accounting in the construction of a strategic partnership. The constitutional role of accounting is highlighted together with the need to develop costing and performance measurement technologies that can be understood and respected by both senior managers and non-accountants involved in the procurement process. |
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