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

Andreas Taschner and Michel Charifzadeh

Journal of Accounting & Organizational Change, 2020, vol. 16, issue 3, 369-399

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.

Keywords: Management accounting; Accounting education; Supply chain management; Textbook analysis; Supply chain management accounting (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-01-2019-0001

DOI: 10.1108/JAOC-01-2019-0001

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