scholarly journals The role of management accounting in the development of supply chain performance in logistics manufacturing companies

2022 ◽  
Vol 10 (1) ◽  
pp. 13-18 ◽  
Author(s):  
Zeyad Almatarneh ◽  
Baker Akram Falah Jarah ◽  
Mufleh Amin AL Jarrah
Keyword(s):  
Supply Chain ◽  
Value Chain ◽  
Quantitative Research ◽  
Management Accounting ◽  
Supply Chain Performance ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Manufacturing Operations ◽  
Questionnaire Method

The supply chain has been a major component of competitive strategy to enhance organizational productivity and profitability, and the supply chain is a relatively new and rapidly expanding discipline that is transforming the way that manufacturing and non-manufacturing operations meet the needs of their customers. This study aims to establish the role of management accounting in the development of supply chain performance in logistics manufacturing companies. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 181 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship at the significance level (α≤0.05) between the management accounting, including the “target cost, value chain costing and quality costing” and supply chain performance in logistics manufacturing companies.

The partial mediating role of supply chain integration between Industry 4.0 and supply chain performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gizem Erboz ◽  
Işık Özge Yumurtacı Hüseyinoğlu ◽  
Zoltan Szegedi
Keyword(s):  
Supply Chain ◽  
Industry 4.0 ◽  
Positive Impact ◽  
Partial Least Square ◽  
Supply Chain Integration ◽  
Supply Chain Performance ◽  
Manufacturing Companies ◽  
Content Type ◽  
Mediating Role

Purpose Industry 4.0 not only impacts the manufacturing industry but also supply chain practices. Drawing on the resource-based view (RBV), the purpose of this paper is to examine how Industry 4.0 affects supply chain integration (SCI) and supply chain performance (SCP). Design/methodology/approach The data were collected from 212 respondents in manufacturing companies. The partial least square structural equation modelling (PLS-SEM) was used to test the hypotheses of this study. Findings The findings reveal that Industry 4.0 has a positive impact on SCI and SCP, and SCI has a positive impact on SCP. In addition, a partial mediating role of SCI has been found between Industry 4.0 and SCP. Practical implications This study reveals the role of Industry 4.0 on supply chain practices and draws attention to SCI in the linkage between Industry 4.0 and SCP. The findings emphasise the need for Industry 4.0 and SCI to enhance SCP. Originality/value There is limited research on the impacts of Industry 4.0 on SCI and SCP. This research finds empirical evidence for these impacts and enhances knowledge of Industry 4.0 by using a sample from an emerging country.

scholarly journals Impact of Knowledge Sharing on the Relationship between Technological Factors and Supply Chain Performance

2019 ◽  
Vol 8 (4) ◽  
pp. 3095-3102
Keyword(s):  
Supply Chain ◽  
Knowledge Sharing ◽  
Supply Chain Performance ◽  
Significance Level ◽  
Media Usage ◽  
Technological Factors ◽  
Mediating Role ◽  
Data Collection Technique ◽  
The Relationship

This study is an attempt to resolve the issue the mediating role of knowledge sharing on supply chain performance (SCP), by considering different technological factors, in the context of SMEs in Jordan. The study specifically examined the relationship between technological factors and SCP, with the mediating role of knowledge sharing among the SMEs. The study adopted a self-administered questionnaire as a data collection technique, with which data were gathered from 371 supply chain members of various SMEs in the Jordanian industries. Data was then exposed to analysis using AMOS and SEM. The obtained findings showed support for the formulated hypothesis, in that the findings indicated the mediating role of knowledge sharing on the technological factors-SCP relationship at the significance level of 1%. The findings also showed that IT infrastructure and social media usage (technological factors) had no direct significant relationship with SCP but the technological factors had a significant positive relationship with knowledge sharing at the significance level of 1%.

INFORMATION EXCHANGE AND SUPPLY CHAIN PERFORMANCE

2010 ◽  
Vol 09 (01) ◽  
pp. 35-52 ◽  
Author(s):  
T. RAMAYAH ◽  
ROAIMAH OMAR
Keyword(s):  
Supply Chain ◽  
Information Exchange ◽  
Information Quality ◽  
Northern Region ◽  
Supply Chain Performance ◽  
Manufacturing Companies ◽  
Strategic Information ◽  
Operational Information ◽  
The Impact

The purpose of this study is to examine the effects of operational and strategic information exchange on supply chain performance and the moderating role of information quality in relation to both operational and strategic information exchange. The study was conducted using manufacturing companies located in the Northern region of Malaysia. Hierarchical multiple regressions were applied to test the hypotheses developed for the study. It was found that operational and strategic information exchange is significantly related to supply chain performance. The impact of strategic information exchange is greater as opposed to operational information exchange. Information quality does not moderate the relationship between both operational and strategic information exchange and supply chain performance. Nonetheless, this study provides evidence that both strategic information exchange and operational information exchange are required to enhance supply chain performance. As such supply chain partners should effectively exchange strategic information as the impact is greater on performance.

Market responsiveness: antecedents and the moderating role of external supply chain integration

2017 ◽  
Vol 32 (1) ◽  
pp. 30-45 ◽  
Author(s):  
Tuan Luu
Keyword(s):  
Supply Chain ◽  
Supply Chain Integration ◽  
Manufacturing Companies ◽  
Data Set ◽  
Content Type ◽  
Business Context ◽  
Market Responsiveness ◽  
Positive Effect ◽  
Ambidextrous Leadership

Purpose The interaction between opening and closing behaviors of ambidextrous leadership produces “change” force throughout the organization in proactive response to market forces. This research aims to assess the role of ambidextrous leadership in fostering entrepreneurial orientation (EO) and market responsiveness. The research also seeks an insight into how external supply chain integration moderates the positive effect of EO on market responsiveness. Design/methodology/approach Research data were collected from 327 meso-level managers and 517 subordinates from chemical manufacturing companies in the Vietnam business context. Findings Research findings shed light on the positive effect of ambidextrous leadership on EO, which in turn contributes to market responsiveness. The moderation role that external supply chain integration plays on the EO–market responsiveness linkage was also grounded on the data set. Originality/value Through the identification of the predictive roles of ambidextrous leadership and EO for market responsiveness, the current research indicates the convergence between leadership, EO and market responsiveness research streams.

scholarly journals Postponement Application in the Fast Fashion Supply Chain: A Review

2017 ◽  
Vol 12 (7) ◽  
pp. 115 ◽  
Author(s):  
MdAfzalul Aftab ◽  
Qin Yuanjian ◽  
Nadia Kabir
Keyword(s):  
Supply Chain ◽  
Value Chain ◽  
Building Blocks ◽  
Inventory Level ◽  
Successful Implementation ◽  
Process Standardization ◽  
Fast Fashion ◽  
Supply Chain Strategy ◽  
Manufacturing Operations ◽  
Inventory Holding

The successful implementation of push-pull supply chain management strategy has an important role in improving the competitiveness of an organization. The objective of a push-pull strategy is to minimize the holding of inventory level in finished form and rather produce finished goods from semi-finished inventory only upon receiving final order. One of the vital building blocks of push-pull supply chain strategy is postponement. The main objective of this review paper is to discuss the concept of postponement and its sub-categories such as product postponement and process postponement and their benefits. Then it is investigated how two prominent fast fashion retailers who are also categorized as original brand manufacturers in the apparel value chain apply the two variants of process postponement e.g. process standardization and process re-sequencing in their manufacturing operations to activate push pull supply chain strategy. The push-pull supply chain strategy in turn helps to reduce their order-to-delivery lead time to stores, reduce inventory holding level and minimize both physical costs and market mediation costs. The paper ends with concluding remarks. A framework is developed to illustrate the push-pull supply mechanism. This paper is a useful resource for practitioners in apparel supply chain willing to remove inefficiencies, costs and risks in their operations.

scholarly journals RELATIONSHIP BETWEEN RISK IDENTIFICATION MANAGEMENT STRATEGY AND SUPPLY CHAIN PERFORMANCE AMONG MANUFACTURING COMPANIES IN KENYA

2017 ◽  
Vol 1 (2) ◽  
pp. 101-118
Author(s):  
Dr.David Kiarie ◽  
Dr. Patrick Ngugi ◽  
Dr. Kennedy Ogollah
Keyword(s):  
Supply Chain ◽  
Sample Size ◽  
Management Strategy ◽  
Target Population ◽  
Risk Identification ◽  
Internal Quality ◽  
P Value ◽  
Supply Chain Performance ◽  
Manufacturing Companies ◽  
Whole Life Costing

Purpose: The purpose of this study was to determine relationship between risk identification management strategy and supply chain performance among manufacturing companies in KenyaMethodology:The study adopted a cross-section survey of descriptive nature .The target population comprised of the 412 manufacturing companies within Nairobi County that were registered members of KAM. The fisher et al formula for calculating the sample size was used to yield a sample size of199. Data was collected using questionnaires and analyzed using statistical package of social sciences (SPSS) version 21 as a tool of analysis.Results: The study findings revealed that the constructs of risk identification management strategy combined together influenced supply chain performance as supported by a p value of 0.000.)Policy recommendation: the study recommended that manufacturing companies should put in place a risk analysis and evaluation management strategy to enhance supply chain performance. In particular, companies should consider conducting whole life costing of suppliers and also internal quality of suppliers.

scholarly journals SUPPLY CHAIN INTEGRATION AND SUPPLY CHAIN PERFORMANCE: THE ROLE OF KNOWLEDGE SHARING AS A MEDIATOR

2020 ◽  
Author(s):  
Rosmah Mat Isa ◽  
Mohammad Ahmed Mohammad Al Dweiri
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Knowledge Sharing ◽  
Structural Equation ◽  
Supply Chain Integration ◽  
Equation Modeling ◽  
Supply Chain Performance ◽  
Chain Management ◽  
Supplier Integration

The purpose of this paper is to examine the mediating role of knowledge sharing in the relationship between supply chain integration and supply chain performance. This study used a survey questionnaire for a sample size of 277 managers from various sectors in the manufacturing industry in Jordan.  This study utilised PLS Structural Equation Modeling for testing the hypothesis.  The finding indicates a significant positive relationship between supply chain integration and supply chain performance and that knowledge sharing plays partial mediation in this relationship. This study provides an important implication on the role of knowledge sharing. The performance of the supply chain can be maximised if the supply chain partners share knowledge among them. This will expedite the process of delivering the products to the customers.  Awareness among partners on the importance to share and utilise knowledge better should be raised. The study contributes to the research on supply chain management by advancing the understanding of the role of knowledge sharing that can increase the performance of the supply chain partners.   Keywords: Supply chain integration, supply chain management, knowledge sharing, supply chain performance, supplier integration.

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