Journal Screenshot

International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

The Impact of New Management Accounting Practices on Strategic Buyer–Supplier Relationship within the Supply Chain: An Empirical Analysis within the Tunisian Context

Habib Affes, Fatma Ayadi

http://dx.doi.org/10.6007/IJARAFMS/v4-i2/839

Open access

The literature offers little empiric evidence on the role of management accounting in inter-firm relationships. So, in the following research, we examined the effect of the use of a set of new management accounting practices namely the ABC, the balanced scorecard and the financial and accounting benchmarking as well as the effect of the investment in information and communication technologies (ICT) on the improvement of the features of strategic buyer-supplier relationships (SBSR) within supply chain while taking into account the moderator effect of ICT. The Results show that new management accounting practices and investment in ICT have a positive and significant effect on the improvement of the features of strategic buyer-supplier relationships (SBSR). However, the moderator effect of ICT on the relationship between the use of new management accounting practices and the improvement of the features of strategic buyer-supplier relationships (SBSR) is not demonstrated.

Articles
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40, 2-27.
Abdel-Kader, M., & Luther, R. (2006). An Operationalisation of IFAC’s Conception of the Evolution of Management Accounting. Advances in Management Accounting, 15, 237-256.
Baron, R. M., & Kenny, D. A. (1986). The moderator-mediator variable distinction in social psychological research: conceptual, strategic and statistical considerations. Journal of Personality and Social Psychology, 51 (6), 1173-1182.
Benamour, Y., & Prim, I. (2000). Orientation relationnelle versus transactionnelle du client: Développement d’une échelle dans le secteur bancaire Français: Une étude exploratoire. 18th International Congress of the French Marketing Association, May 18-20, Montreal, 16 (2), 1111-1129.
Caker, M. (2008). Intertwined Coordination Mechanisms in Inter-organizational Relationships with Dominated Suppliers. Management Accounting Research, 19, 231-251.
Gilbert, C. A. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing Research, 16, 64-73.
Damperat, M. (2005). Les approches de la relation client: Evolution et nature. 1st Conference of the Marketing Research IRIS IAE Lyon, April 4 and 5. See: http://iris.univ-lyon3.fr/damperat.pdf
Daugherty, P. J., Richery, R. G., Roath, A. S., Min, S., Chen, H., Arndt, A. D., Genchev, S. E. (2006). Is collaboration paying off for firms?. Business Horizon, 49, 61-70.
Degreave, Z., & Roodhfoot, F. (1999). Effectively selecting suppliers using total cost of ownership. The Journal of Supply Chain Management: A Global Review of Purchasing and Supply, by the National Association of Purchasing Management.
Dekker, C. H. (2003). Value chain analysis in inter-firm relationships: a field study. Management accounting research, 14, 1-23.
Dubois, A. (2003). Strategic cost management across boundaries of firms. Industrial Marketing Management, 32, 365-374.
Egan, M. L., & Mody, A. (1992). Buyer – Seller Links in Export Development. World Development, 20 (3), 321-334.
Ellinger, A. (2000). Improving Marketing/Logistics Cross-Functional Collaboration in the supply chain. Industrial Marketing Management, 29, 85-96.
Elmuti, D. (2002). The perceived impact of supply chain management on organizational effectiveness. The Journal of Supply Chain Management: A Global Review of Purchasing and Supply Copyright.
Fayard, D., Lee, L., Leitch, R., Kettinger, W. (2006). The Effect of Internal Cost Management, Information Systems Integration, and Absorptive Capacity on Inter-organizational Cost Management: A Pilot Study. See: http://ssrn.com/abstract=921489.
Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with unobservable variables and Measurement Error. Journal of Marketing Research, 18, 186-192.
Hadoussa, S., & Baile, S. (2010). Les Effets de la Persuasion, de la Satisfaction et des flexibilités perçues par les utilisateurs d’un intranet sur le succès de sa mise en œuvre – un modèle de gouvernance de la TI au sein d’une organisation internationale. 19th Conference AIMS: Luxembourg.
Ittner, C., & Larcker, D. (2001). Assessing empirical research in managerial accounting: a value-based management perspective. Journal of Accounting and Economics, 32, 349–410.
Kertikidis, P. H., Koh, S. C. L., Dimitriadis, N., Gunasekaran, A., Kehajova, M. (2008). The use of information systems for logistics and supply chain management in South East Europe: Current status and future direction. Omega, 36, 592-599.
Koufteros, A.. Xenophon, C. T. C., Edwin, L. K-H.(2007). “Black-box” and “Gray-box”, supplier integration in product development: antecedents, consequences and the moderating role of firm size. Journal of Operations Management, 25, 847-870.
Kulmala, H. I. (2004). Developing cost management in customer-supplier relationships: three case studies. Journal of Purchasing and Supply Management, 10, 65-77.
Lacroux, A. (2009). L’analyse des modèles de relations structurelles par la méthode PLS: Une approche émergente dans la recherche quantitative en GRH. See : www.reims-ms.fr/agrh/docs/actes-agrh/pdf.../2009lacroux073.pdf
Lai, K. H., Ngai, E. W. T., Cheng, T. C. E. (2004). An empirical study of supply chain performance in transport logistics. International Journal of production economics, 87, 321-331.
Lee, J., Park, S. H., Ryu, Y., Baik, Y. S. (2010). A hidden cost of strategic alliances under Schumpeterian dynamics. Research Policy, 39, 229-238.
Li, P., & Lin, B. (2006). Building global logistics competence with Chinese OEM suppliers. Technology in Society, 28, 333-348.
Meer-Kooistra, J. Van der, & Vosselman, E. G. J. (2000). Management control of inter-firm transactional relationships: the case of industrial renovation and maintenance. Accounting, Organizations and Society, 25, 51-77.
Mouritsen, J., & Thrane, S. (2006). Accounting, network complementarities and the development of inter-organisational relations. Accounting, Organization and Society, 3, 241–275.
Nicolaou, A. I. (2002). Adoption of JIT and Electronic Data Interchange Systems and Perceptions of Cost Management Effectiveness. International Journal of Accounting Information Systems, 3, 35-62.
Paulraj, A., & Chen, J. I. (2007). Strategic buyer-supplier relationships, information technology and external logistics integration. The Journal of Supply Chain Management: A Global Review of Purchasing and Supply, 2-13.
Perona, M., Cigolini, R., Adani, M., Biondi, R., Guzzetti, S., Jenne, R., Chessa, M., Agellara, S. (2001). The integrated management of logistic chains in the white goods industry: A field research in Italy. International Journal of Production Economics, 69, pp.227-238.
Petersen, K. J., Handfield, R. B., Ragatz, G. L. (2005). Supplier integration into new product development: Coordinating product, process and supply chain design. Journal of Operations Management, 23, 371-388.
Ragatz, G. L., Handfield, R. B., Petersen, K. J. (2002). Benefits associated with supplier integration into new product development under conditions of technology uncertainty. Journal of Business Research, 55, 389-400.
Romano, P. (2003). Co-ordination and integration mechanisms to manage logistics process across supply networks. Journal of Purchasing and Supply Management, 9, 119-134.
Schmitz, J., & Platts, K. W. (2004). Supplier logistics performance measurement: Indications from a study in the automotive industry. International Journal of Production Economics, 89, 231–243.
Seal, W., Cullen, J., Dunlop, A., Berry, T., Ahmad, M. (1999). Enacting a European supply chain: a case study on the role of management accounting. Management Accounting Research, 10, 303?322.
Slats, P. A., Bhola, B., Evers, J. J. M., Dijkhuizen, G. (1995). Logistic Chain Modeling. European Journal of Operational Research, 87, 1-20.
Shank, J. K., & Govindarajan, V. (1992). Strategic cost management: the value chain perspective. Management Accounting Research, 4, 177–197.
Sriram, V., & Stump, R. (2004). Information technology investments in purchasing: an empirical investigation of communications, relationships and performance outcomes. OMEGA, The International Journal of Management Science, 32, 41-55.
Stump, R. L., & Sriram, V. (1997). Employing information technology in purchasing: Buyer-supplier relationships and size of the supplier base. Industrial Marketing Management, 26, 127-136.

Books
Akrout, F. (2010). Les Méthodes des équations structurelles. First Edition.
Cooper, R., & Kaplan, R. (1998). Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press: Boston, MA.
Evrard, Y., Pras, B., Roux, E. (2003). Market: Etudes et Recherches en Marketing. Edition Nathan.
Hair, J. F., Anderson, R. E., Tatham, R. L., Black, W. C. (1998). Multivariate Data Analysis. Englewood Cliffs, 5th Ed., Prentice - Hall.
Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Harvard Business School Press: Boston, MA.
Nunnally, J. C. (1978). Psychometric theory. New York: Mc Grew Hill Book Company.
Roussel, P., & Wacheux, F. (2005). Management des ressources humaines : Méthodes de Recherche en sciences humaines et sociales. Published by De Boeck Université, 448 pages.
Thompson, J. D. (1967). Organizations in action. New York: McGraw-Hill.
Williamson, O. E. (1985). The economic institutions of capitalism: Firms, markets and relational contracting. New York: Free Press.

Book Chapter
Anderson, S., & Dekker, H. (2009). Accounting in Networks: The Transaction Cost Economics Perspective. In Accounting in Networks (Eds, Håkansson, H., Kraus, K., Lind, J.) (pp. 1-55). Routledge, Forthcoming. See: http://ssrn.com/abstract=1360793

Thesis
Pichot, L. (2006). Stratégie de déploiement d’outils de pilotage de chaînes logistiques : Apport de la classification”, PhD in Computer Cooperative System for Enterprise at the National Institute of Applied Sciences, Lyon.

Reports
Akrout, F. (2005). Les modèles des équations structurelles (MES): Application et utilisation du logiciel AMOS. Paper prepared for training for teachers of the Faculty of Legal and Economic Sciences and Management of Jendouba, Tunisia.
Vosselman, E., & Van der, M-K. J. (2004). Accounting for the alignment of interest and commitment in interfirm transactional relationships. Report Series Research in Management, Erasmus Research Institute of Management (ERIM).

In-Text Citation: (Affes & Ayadi, 2014)
To Cite this Article: Affes, H., & Ayadi, F. (2014). The Impact of New Management Accounting Practices on Strategic Buyer–Supplier Relationship within the Supply Chain: An Empirical Analysis within the Tunisian Context. International Journal of Academic Research in Accounting Finance and Management Sciences. 4(2), 237 – 258.