Management Accounting in Supply Chains
Companies compete more and more as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of the individual company. With management attention shifting to supply chains, the role
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Management Accounting in Supply Chains
Andreas Taschner • Michel Charifzadeh
Management Accounting in Supply Chains
Andreas Taschner ESB Business School Hochschule Reutlingen Reutlingen, Baden-Württemberg Germany
Michel Charifzadeh ESB Business School Hochschule Reutlingen Reutlingen, Baden-Württemberg Germany
ISBN 978-3-658-28596-8 ISBN 978-3-658-28597-5 https://doi.org/10.1007/978-3-658-28597-5
(eBook)
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Preface
Companies more and more compete as integrated supply chains rather than as individual firms. The success of the entire supply chain determines the economic well-being of the individual company. With management attention shifting to supply chains, the role of management accounting naturally must extend to the cross-company layer as well. Management accounting can make a significant contribution to supply chain success but is faced with a multitude of problems and challenges when trying to do so. Different corporate governance schemes, limited information exchange, goal system inconsistency, and process diversity among supply chain partners are just some examples in this respect. Students in supply chain management or management accounting are typically not familiarized with these issues. There is still a clear gap in higher education teaching when it comes to management accounting in a cross-company setting. Management accounting courses typically focus on a single entity’s performance only. Supply chain management courses, in turn, often touch on accou
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