The relationship between management accounting practice and operational efficiency through supply chain management

Abstract

The purpose of this study is to examine the impact of management accounting practice (MAP) on enterprise’s operational efficiency (EOE) and supply chain’s operational efficiency (SCOE) through the mediating variable of supply chain management (SCM). The study surveyed 128 chief accountants at medium and large-sized enterprises from January 2025 to March 2025. The results of the study indicate that MAP has both direct and indirect positive impacts on EOE through SCM. Meanwhile, MAP only has indirect positive impacts on SCOE with the intermediate role of SCM. From the research results, the study makes a number of recommendations to increase the performance of enterprises and the entire supply chain. For educational institutions, it is necessary to improve MAP knowledge in the supply chain. For enterprises, it is necessary to improve management accounting techniques used in SCM and promote information sharing among members in the supply chain. For policy makers, it is necessary to develop mechanisms and policies that encourage enterprises to easily access and apply MAP combined with SCM.