Management accounting and control, supply chain resilience and healthcare performance under disruptive impact

Abstract

Purpose Building supply chain (SC) resilience has become a priority for many organizations, following a global increase in disruptive events. While management accounting and control (MAC) systems play a supportive role in supply chain management (SCM) decisions, little is known about the contributions offered to resilience decisions in service organizations. The purpose of this study is to examine the performance implications of MCS's impact on proactive and reactive resilience of healthcare supply chains. Design/methodology/approach This study conducted a survey of 127 public health managers via structural equation modeling. The partial least squares version 3.3.3 was used. Findings The results show a statistically positive impact of MAC dimensions on proactive and reactive resilience, which in turn impacts the quality, delivery speed and cost effectiveness of the health SC. However, the integration dimension had an insignificant effect on reactive resilience but a positive effect on proactive resilience. Research limitations/implications This study examined the performance implications of MAC system dimensions and proactive and reactive resilience on operational performance in health SCs, using empirical data from only one country. Thus, generalizing the findings to include other jurisdictions may be impossible. Practical implications Healthcare managers in public health facilities should embrace the four MAC dimensions (except the integrated dimension in reactive resilience) to support information generation in SC resilience decisions. Originality/value Perhaps, the first to provide preliminary empirical evidence on the interactive effect of proactive and reactive resilience and MAC dimensions in terms of broad scope, timeliness, integration and aggregation on health SC operational performance under disruption, in the context of an emerging economy.