Supply Chain Costing: Konzeptionelle Grundlagen und ausgewählte Instrumente

Stölzle, Wolfgang; Hofmann, Erik; Hofer, Florian

doi:10.1007/978-3-322-84564-1_3

Cited by 5 publications

(1 citation statement)

References 29 publications

(4 reference statements)

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“…This is widely known as inter-organizational cost management (IOCM) and can be defined as “buyers’ and suppliers’ coordinated efforts to reduce costs” (Agndal and Nielsson, 2009, p. 85). Scholarly discussion has focused on well-known cost management techniques and has investigated if and how these tools can be applied in an inter-organizational setting (Lalonde and Pohlen, 1996; Kulmala, 2003; Stölzle et al , 2005; Hakansson and Lind, 2007; Seuring, 2001). Generally speaking, a consensus seems to have emerged that well-known cost management tools, such as target costing, Kaizen costing, or life cycle costing, might need some adaptation, but can largely be used in inter-organizational settings as well.…”

Section: Current Research Foci In Supply Chain Management Accountingmentioning

confidence: 99%

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

Taschner

Charifzadeh

2020

JAOC

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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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