供应链管理策略、管理会计实务与企业成长

Q1 Decision Sciences

Uncertain Supply Chain Management Pub Date : 2023-01-01 DOI:10.5267/j.uscm.2023.4.001

S. Waked, Khaled S. Aljaaidi, Ibtisam Dhuwayhi Alanazi

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引用次数: 0

摘要

本研究的目的是探讨供应链管理策略和管理会计实务对企业成长的影响。设计了一个概念模型，并提出了两个假设。本研究在也门采用基于调查的方法。它使用了一种简单的随机抽样技术从这些公司收集数据。从不同行业中返回了74份可用调查的最终样本。OLS回归结果显示，供应链管理策略和管理会计实践对企业成长有正向影响。本研究报告的结果可以为公司管理层、学者、会计师和供应链从业者深入了解供应链管理战略和管理会计实践对公司成长的影响程度提供有价值的信息。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Supply chain management strategies, management accounting practices and firm’s growth

The purpose of this study is to investigate the impact of supply chain management strategies and management accounting practices on a firm's growth. A conceptual model was designed and two hypotheses were developed. This study is a survey-based methodology in Yemen. It used a simple random sampling technique to collect data from the companies. A final sample of 74 usable surveys were returned from various industries. The OLS regression results showed that supply chain management strategies and management accounting practices impact positively on a firm's growth. The results reported by this study can be valuable for companies’ managements, academicians, accountants, and supply chain practitioners to deeply understand the extent to which supply chain management strategies and management accounting practices influence a firm's growth.

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来源期刊

Uncertain Supply Chain Management Decision Sciences-Statistics, Probability and Uncertainty

CiteScore

5.60

自引率

0.00%

发文量

112

期刊介绍： Supply chain management (SCM) plays an essential role in managing the movement of raw materials into an organization, certain issues of the internal processing of materials into finished goods, and the movement of finished products out of the organization for end-consumer delivery. The goal of SCM is to improve trust and collaboration among supply chain partners and to improve inventory visibility. However, many SCM problems deal with uncertain events such as uncertainty in demand, supply, quality, price, etc. This forum is dedicated to all scholars who wish to share their ideas about uncertainty in SCM problems. Uncertain supply chain management is a quarterly publication dedicated to all scientists in all over the world who wish to share their experiences and knowledge in this field. Our policy is to perform a peer review on all submitted articles and publishes original and high quality articles.