Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar
This study examines the role of management accountants in the supply chain management (SCM) of an automobile manufacturer. A case study was conducted on an automobile manufacturing firm operating in Malaysia. Drawing from SCM and management accounting literature and the Institute of Management Accou...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Penerbit UiTM (UiTM Press)
2016
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| Online Access: | https://ir.uitm.edu.my/id/eprint/16067/ |
| _version_ | 1848803912260255744 |
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| author | Kasim, Eley Suzana Rajamanoharan, Indra Devi Omar, Normah |
| author_facet | Kasim, Eley Suzana Rajamanoharan, Indra Devi Omar, Normah |
| author_sort | Kasim, Eley Suzana |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examines the role of management accountants in the supply chain management (SCM) of an automobile manufacturer. A case study was conducted on an automobile manufacturing firm operating in Malaysia. Drawing from SCM and management accounting literature and the Institute of Management Accountants' statements on management accounting (SMAs), this study argues that despite recommendations from professional accounting bodies, the role of management accountants in SCM processes remains limited. However, management accountants are involved in the SCM of the case firm in one of four capacities: as a 'planner', 'evaluator', 'controller' and 'verifier'. The results of this study provides additional insights into the contribution of management accountants to SCM as practiced within automotive manufacturing firms in Malaysia. Thus, this research adds to the body of knowledge on the integration of management accounting with SCM. Furthermore, it provides an opportunity to obtain increased understanding of how such an integration could be leveraged to enhance firm performance. |
| first_indexed | 2025-11-14T21:46:47Z |
| format | Article |
| id | uitm-16067 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:46:47Z |
| publishDate | 2016 |
| publisher | Penerbit UiTM (UiTM Press) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-160672022-07-05T06:10:10Z https://ir.uitm.edu.my/id/eprint/16067/ Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar apmaj Kasim, Eley Suzana Rajamanoharan, Indra Devi Omar, Normah Management. Industrial Management Financial management. Business finance. Corporation finance This study examines the role of management accountants in the supply chain management (SCM) of an automobile manufacturer. A case study was conducted on an automobile manufacturing firm operating in Malaysia. Drawing from SCM and management accounting literature and the Institute of Management Accountants' statements on management accounting (SMAs), this study argues that despite recommendations from professional accounting bodies, the role of management accountants in SCM processes remains limited. However, management accountants are involved in the SCM of the case firm in one of four capacities: as a 'planner', 'evaluator', 'controller' and 'verifier'. The results of this study provides additional insights into the contribution of management accountants to SCM as practiced within automotive manufacturing firms in Malaysia. Thus, this research adds to the body of knowledge on the integration of management accounting with SCM. Furthermore, it provides an opportunity to obtain increased understanding of how such an integration could be leveraged to enhance firm performance. Penerbit UiTM (UiTM Press) 2016-06 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/16067/1/AJ_ELEY%20SUZANA%20KASIM%20APMAA%2016.pdf Kasim, Eley Suzana and Rajamanoharan, Indra Devi and Omar, Normah (2016) Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar. (2016) Asia-Pcific Management Accounting Journal <https://ir.uitm.edu.my/view/publication/Asia-Pcific_Management_Accounting_Journal.html>, 11 (1). pp. 2-22. ISSN 1675-3194 https://apmaj.uitm.edu.my/index.php/archive |
| spellingShingle | Management. Industrial Management Financial management. Business finance. Corporation finance Kasim, Eley Suzana Rajamanoharan, Indra Devi Omar, Normah Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar |
| title | Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar |
| title_full | Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar |
| title_fullStr | Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar |
| title_full_unstemmed | Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar |
| title_short | Role of management accountants in automotive supply chain management / Eley Suzana Kasim, Indra Devi Rajamanoharan and Normah Omar |
| title_sort | role of management accountants in automotive supply chain management / eley suzana kasim, indra devi rajamanoharan and normah omar |
| topic | Management. Industrial Management Financial management. Business finance. Corporation finance |
| url | https://ir.uitm.edu.my/id/eprint/16067/ https://ir.uitm.edu.my/id/eprint/16067/ |