Challenges in Supply Chain Management and Supply Chain Management Accounting

Andreas Taschner and Michel Charifzadeh
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Andreas Taschner: Hochschule Reutlingen
Michel Charifzadeh: Hochschule Reutlingen

Chapter 3 in Management Accounting in Supply Chains, 2023, pp 43-76 from Springer

Abstract: Abstract The chapter provides an overview of the key challenges management accounting is confronted with in a supply chain environment. It outlines why and how cross-organizational collaboration differs from intracompany collaboration. Governance and coordination systems differ considerably between an individual firm and a network of multiple firms. Resource and task allocation, as well as surplus appropriation among partners, cannot be planned and controlled using the same tools that are applied at the single firm layer. Asymmetrical or even missing information seriously affects management accounting’s role as a central information hub for decision makers. Uncertainty and potential opportunism play a bigger role than in a single firm; trust might replace other coordination mechanisms that management accounting typically applies within the firm. Performance measurement becomes more difficult because it is much less clear what needs to be measured and how such a measurement can be implemented in an effective and efficient manner across supply chain partners.

Date: 2023
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DOI: 10.1007/978-3-658-41300-2_3

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