tailieunhanh - Does cost accounting system contributes in supply chain operations?

The objective of the current study is to investigate the role of cost accounting system (CAS) on supply chain operations by considering the internal and external contingent factors. | Does cost accounting system contributes in supply chain operations Uncertain Supply Chain Management 7 2019 157 168 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage uscm Does cost accounting system contributes in supply chain operations Abd. Wahab Hasyima and Abdullah W. Jabidb a Faculty Of Economics and Business Khairun University Ternate Indonesia b Faculty Of Economics and Business Khairun University Ternate Indonesia CHRONICLE ABSTRACT Article history Indonesian agriculture sector has a major contribution in the nation s economy. However due to Received September 12 2018 decrease in supply chain performance the overall performance is declining which affect Accepted October 24 2018 negatively on Gross Domestic Product GDP . The contribution of Indonesian agriculture sector Available online in GDP is declined to 84110 IDR Billion in the second quarter of 2018 from IDR October 25 2018 Keywords Billion in the first quarter of 2018. The supply chain is one of the responsible factors of this issue. Cost accounting system Therefore to address this problem the objective of the current study is to investigate the role of Supply chain cost accounting system CAS on supply chain operations by considering the internal and Firm size external contingent factors. Moreover the moderating role of legal obligations was also Product diversity examined. In rare cases some studies formally documented the effect of CAS on supply chain Legal obligations operations. Managerial employees of agricultural firms were selected to collect the necessary Indonesian agriculture sector data and 150 questionnaires were distributed among them. Results of PLS-SEM show that CAS had a significant positive contribution in supply chain operations. Better implementation of CAS in agriculture firms had the ability to boost the performance. Moreover other factors such as firm size product diversity and competition also had a .

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