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How to cite this paper
APA: Miyazhdenovna, N., Zhaslanovna, S., Anuarbekkyzy, G., Nurlanovna, L & Tulegenovna, K. (2020). The role of management accounting techniques in determining the relationship between purchasing and supplier management: A case study of retail firms in Kazakhstan. Uncertain Supply Chain Management, 8(1), 149-164.
Chicago/Turabian: Miyazhdenovna, N., Zhaslanovna, S., Anuarbekkyzy, G., Nurlanovna, L & Tulegenovna, K. 2020. "The role of management accounting techniques in determining the relationship between purchasing and supplier management: A case study of retail firms in Kazakhstan." Uncertain Supply Chain Management 8, no. 1 (2020): 149-164.
AMA: Miyazhdenovna, N., Zhaslanovna, S., Anuarbekkyzy, G., Nurlanovna, L & Tulegenovna, K. The role of management accounting techniques in determining the relationship between purchasing and supplier management: A case study of retail firms in Kazakhstan. Uncertain Supply Chain Management. 2020;8(1):149-164.
References
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Apiyo, R., & Kiarie, D. (2018). Role of ICT tools in supply chain performance. International Journal of Supply Chain Management, 3(1), 17-26.
Bag, S. (2016). Green strategy, supplier relationship building and supply chain performance: Total interpretive structural modelling approach. International Journal of Procurement Management, 9(4), 398-426.
Baumgartner, R. J., & Rauter, R. (2017). Strategic perspectives of corporate sustainability management to develop a sustainable organization. Journal of Cleaner Production, 140, 81-92.
Borghoff, T. (2014). International Supply Chain Management (ISCM): An Emergent Perspective on Internationalization Driven by Information and Communications Technology (ICT). Journal of Modern Accounting and Auditing, 10(1), 116.
Busse, C. (2016). Doing well by doing good? The self‐interest of buying firms and sustainable supply chain management. Journal of Supply Chain Management, 52(2), 28-47.
Busse, C., Meinlschmidt, J., & Foerstl, K. (2017). Managing information processing needs in global supply chains: A prerequisite to sustainable supply chain management. Journal of Supply Chain Management, 53(1), 87-113.
Chen, X.-P., Yao, X., & Kotha, S. (2009). Entrepreneur passion and preparedness in business plan presentations: a persuasion analysis of venture capitalists' funding decisions. Academy of Management Journal, 52(1), 199-214.
Christopher, M., Payne, A., & Ballantyne, D. (2013). Relationship marketing: Routledge.
Feng, M., Li, C., McVay, S. E., & Skaife, H. (2014). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management. The Accounting Review, 90(2), 529-557.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics: SAGE Publications Sage CA: Los Angeles, CA.
Gay, L., & Diehl, P. (1992). Research methods for business and management: Macmillan Coll Div.
Grötsch, V. M., Blome, C., & Schleper, M. C. (2013). Antecedents of proactive supply chain risk management–a contingency theory perspective. International Journal of Production Research, 51(10), 2842-2867.
Hahn, R., Spieth, P., & Ince, I. (2018). Business model design in sustainable entrepreneurship: Illuminating the commercial logic of hybrid businesses. Journal of cleaner production, 176, 439-451.
Hair, Anderson, R. E., Babin, B. J., & Black, W. C. (2010). Multivariate data analysis: A global perspective (Vol. 7): Upper Saddle River, NJ: Pearson.
Hair, Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM): Sage publications.
Hair Jr, B., Claudia, J. F., Pieper, T. M., & Baldauf, A. (2013). Exploring the effect of distinct family firm reputation on consumers’ preferences. Journal of Family Business Strategy, 4(1), 3-11.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM): Sage publications.
Hashemi, S. H., Karimi, A., & Tavana, M. (2015). An integrated green supplier selection approach with analytic network process and improved Grey relational analysis. International Journal of Production Economics, 159, 178-191.
Hendayani, R., & Alviyan, B. (2019). The Relationship between Supply Chain Collaboration of Value Innovation in Small Medium Enterprises and Supply Chain Capability as Mediator to Achieve Competitive Advantages. Paper presented at the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018).
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing New challenges to international marketing (pp. 277-319): Emerald Group Publishing Limited.
Hopwood, A. G., Unerman, J., & Fries, J. (2010). Accounting for sustainability: Practical insights: Earthscan.
Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: a review of four recent studies. Strategic ManagementJournal, 20(2), 195-204.
Ibrahim, H. W., Zailani, S., & Tan, K. C. (2015). A content analysis of global supply chain research. Benchmarking: An International Journal, 22(7), 1429-1462.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607-610.
Lai, K.-h., Wong, C. W., & Lam, J. S. L. (2015). Sharing environmental management information with supply chain partners and the performance contingencies on environmental munificence. International Journal of Production Economics, 164, 445-453.
Lemon, K. N., & Verhoef, P. C. (2016). Understanding customer experience throughout the customer journey. Journal of Marketing, 80(6), 69-96.
Leonidou, L. C., Christodoulides, P., Kyrgidou, L. P., & Palihawadana, D. (2017). Internal drivers and performance consequences of small firm green business strategy: The moderating role of external forces. Journal of Business Ethics, 140(3), 585-606.
Leuschner, R., Rogers, D. S., & Charvet, F. F. (2013). A meta‐analysis of supply chain integration and firm performance. Journal of Supply Chain Management, 49(2), 34-57.
Liu, L.-L., Yu, C.-X., Ma, F.-J., Li, Y.-R., Han, J.-J., Lin, L., & Ma, L.-F. (2015). Structural diversity and photocatalytic properties of Cd (II) coordination polymers constructed by a flexible V-shaped bipyridyl benzene ligand and dicarboxylate derivatives. Dalton Transactions, 44(4), 1636-1645.
Luzzini, D., Amann, M., Caniato, F., Essig, M., & Ronchi, S. (2015). The path of innovation: purchasing and supplier involvement into new product development. Industrial Marketing management, 47, 109-120.
MacDonald, C. A. (2017). Structured x-ray optics for laboratory-based materials analysis. Annual Review of Materials Research, 47, 115-134.
Maestrini, V., Martinez, V., Neely, A., Luzzini, D., Caniato, F., & Maccarrone, P. (2018). The relationship regulator: a buyer-supplier collaborative performance measurement system. International Journal of Operations & Production Management, 38(11), 2022-2039.
Mahrinasari, M., Haseeb, M., Ammar, J., Meiryani, M. (2019). Does Trade Liberalization a Hazard to Sustainable Environment? Fresh Insight from ASEAN Countries. Polish Journal of Management Studies, 19 (1), 200-210.
Maskell, B. H., Baggaley, B., & Grasso, L. (2017). Practical lean accounting: a proven system for measuring and managing the lean enterprise: Productivity Press.
Monczka, R. M., Handfield, R. B., Giunipero, L. C., & Patterson, J. L. (2015). Purchasing and supply chain management: Cengage Learning.
Morash, E. A., & Lynch, D. F. (2002). Public policy and global supply chain capabilities and performance: a resource-based view. Journal of International Marketing, 10(1), 25-51.
Nair, A., Jayaram, J., & Das, A. (2015). Strategic purchasing participation, supplier selection, supplier evaluation and purchasing performance. International Journal of Production Research, 53(20), 6263-6278.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychological theory. New York, NY: MacGraw-Hill, 131-147.
Padoa-Schioppa, C., & Conen, K. E. (2017). Orbitofrontal cortex: a neural circuit for economic decisions. Neuron, 96(4), 736-754.
Parwati, N. M. S., Nurdin, J., Indriasari, R., & Zahra, F. (2016). Accounting Practices for Micro Business Financing: a Small Medium Enterprise Case in Palu. Paper presented at the ASEAN/Asian Academic Society International Conference Proceeding Series.
Porter, M. E., & Millar, V. E. (1985). How information gives you competitive advantage: Harvard Business Review Reprint Service.
Ralston, P. M., Blackhurst, J., Cantor, D. E., & Crum, M. R. (2015). A structure–conduct–performance perspective of how strategic supply chain integration affects firm performance. Journal of Supply Chain Management, 51(2), 47-64.
Ramayah, T., Lee, J. W. C., & In, J. B. C. (2011). Network collaboration and performance in the tourism sector. Service Business, 5(4), 411.
Ray, K., & Gramlich, J. (2015). Reconciling full-cost and marginal-cost pricing. Journal of Management Accounting Research, 28(1), 27-37.
Romano, P., & Formentini, M. (2012). Designing and implementing open book accounting in buyer–supplier dyads: A framework for supplier selection and motivation. International Journal of Production Economics, 137(1), 68-83.
Slack, N., & Brandon-Jones, A. (2018). Operations and process management: principles and practice for strategic impact: Pearson UK.
Snyder, L. V., Atan, Z., Peng, P., Rong, Y., Schmitt, A. J., & Sinsoysal, B. (2016). OR/MS models for supply chain disruptions: A review. IIE Transactions, 48(2), 89-109.
Stadtler, H. (2015). Supply chain management: An overview Supply chain management and advanced planning (pp. 3-28): Springer.
Sweeney, E., Grant, D. B., & Mangan, D. J. (2018). Strategic adoption of logistics and supply chain management. International Journal of Operations & Production Management, 38(3), 852-873.
Tersine, R. J. (1994). Principles of inventory and materials management: Prentice Hall.
Tukker, A. (2015). Product services for a resource-efficient and circular economy–a review. Journal of Cleaner Production, 97, 76-91.
Urbach, N., & Ahlemann, F. (2010). Structural equation modeling in information systems research using partial least squares. Journal of Information Technology Theory and Application, 11(2), 5-40.
Urbinati, A., Chiaroni, D., & Chiesa, V. (2017). Towards a new taxonomy of circular economy business models. Journal of Cleaner Production, 168, 487-498.
Vanpoucke, E., Vereecke, A., & Muylle, S. (2017). Leveraging the impact of supply chain integration through information technology. International Journal of Operations & Production Management, 37(4), 510-530.
Waters, D., & Rinsler, S. (2014). Global logistics: New directions in supply chain management: Kogan Page Publishers.
Yunitarini, R., & Santoso, P. B. (2018). A literature review of electronic data interchange as electronic business communication for manufacturing. Management and Production Engineering Review, 9.
Apiyo, R., & Kiarie, D. (2018). Role of ICT tools in supply chain performance. International Journal of Supply Chain Management, 3(1), 17-26.
Bag, S. (2016). Green strategy, supplier relationship building and supply chain performance: Total interpretive structural modelling approach. International Journal of Procurement Management, 9(4), 398-426.
Baumgartner, R. J., & Rauter, R. (2017). Strategic perspectives of corporate sustainability management to develop a sustainable organization. Journal of Cleaner Production, 140, 81-92.
Borghoff, T. (2014). International Supply Chain Management (ISCM): An Emergent Perspective on Internationalization Driven by Information and Communications Technology (ICT). Journal of Modern Accounting and Auditing, 10(1), 116.
Busse, C. (2016). Doing well by doing good? The self‐interest of buying firms and sustainable supply chain management. Journal of Supply Chain Management, 52(2), 28-47.
Busse, C., Meinlschmidt, J., & Foerstl, K. (2017). Managing information processing needs in global supply chains: A prerequisite to sustainable supply chain management. Journal of Supply Chain Management, 53(1), 87-113.
Chen, X.-P., Yao, X., & Kotha, S. (2009). Entrepreneur passion and preparedness in business plan presentations: a persuasion analysis of venture capitalists' funding decisions. Academy of Management Journal, 52(1), 199-214.
Christopher, M., Payne, A., & Ballantyne, D. (2013). Relationship marketing: Routledge.
Feng, M., Li, C., McVay, S. E., & Skaife, H. (2014). Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management. The Accounting Review, 90(2), 529-557.
Fornell, C., & Larcker, D. F. (1981). Structural equation models with unobservable variables and measurement error: Algebra and statistics: SAGE Publications Sage CA: Los Angeles, CA.
Gay, L., & Diehl, P. (1992). Research methods for business and management: Macmillan Coll Div.
Grötsch, V. M., Blome, C., & Schleper, M. C. (2013). Antecedents of proactive supply chain risk management–a contingency theory perspective. International Journal of Production Research, 51(10), 2842-2867.
Hahn, R., Spieth, P., & Ince, I. (2018). Business model design in sustainable entrepreneurship: Illuminating the commercial logic of hybrid businesses. Journal of cleaner production, 176, 439-451.
Hair, Anderson, R. E., Babin, B. J., & Black, W. C. (2010). Multivariate data analysis: A global perspective (Vol. 7): Upper Saddle River, NJ: Pearson.
Hair, Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM): Sage publications.
Hair Jr, B., Claudia, J. F., Pieper, T. M., & Baldauf, A. (2013). Exploring the effect of distinct family firm reputation on consumers’ preferences. Journal of Family Business Strategy, 4(1), 3-11.
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM): Sage publications.
Hashemi, S. H., Karimi, A., & Tavana, M. (2015). An integrated green supplier selection approach with analytic network process and improved Grey relational analysis. International Journal of Production Economics, 159, 178-191.
Hendayani, R., & Alviyan, B. (2019). The Relationship between Supply Chain Collaboration of Value Innovation in Small Medium Enterprises and Supply Chain Capability as Mediator to Achieve Competitive Advantages. Paper presented at the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018).
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing New challenges to international marketing (pp. 277-319): Emerald Group Publishing Limited.
Hopwood, A. G., Unerman, J., & Fries, J. (2010). Accounting for sustainability: Practical insights: Earthscan.
Hulland, J. (1999). Use of partial least squares (PLS) in strategic management research: a review of four recent studies. Strategic ManagementJournal, 20(2), 195-204.
Ibrahim, H. W., Zailani, S., & Tan, K. C. (2015). A content analysis of global supply chain research. Benchmarking: An International Journal, 22(7), 1429-1462.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607-610.
Lai, K.-h., Wong, C. W., & Lam, J. S. L. (2015). Sharing environmental management information with supply chain partners and the performance contingencies on environmental munificence. International Journal of Production Economics, 164, 445-453.
Lemon, K. N., & Verhoef, P. C. (2016). Understanding customer experience throughout the customer journey. Journal of Marketing, 80(6), 69-96.
Leonidou, L. C., Christodoulides, P., Kyrgidou, L. P., & Palihawadana, D. (2017). Internal drivers and performance consequences of small firm green business strategy: The moderating role of external forces. Journal of Business Ethics, 140(3), 585-606.
Leuschner, R., Rogers, D. S., & Charvet, F. F. (2013). A meta‐analysis of supply chain integration and firm performance. Journal of Supply Chain Management, 49(2), 34-57.
Liu, L.-L., Yu, C.-X., Ma, F.-J., Li, Y.-R., Han, J.-J., Lin, L., & Ma, L.-F. (2015). Structural diversity and photocatalytic properties of Cd (II) coordination polymers constructed by a flexible V-shaped bipyridyl benzene ligand and dicarboxylate derivatives. Dalton Transactions, 44(4), 1636-1645.
Luzzini, D., Amann, M., Caniato, F., Essig, M., & Ronchi, S. (2015). The path of innovation: purchasing and supplier involvement into new product development. Industrial Marketing management, 47, 109-120.
MacDonald, C. A. (2017). Structured x-ray optics for laboratory-based materials analysis. Annual Review of Materials Research, 47, 115-134.
Maestrini, V., Martinez, V., Neely, A., Luzzini, D., Caniato, F., & Maccarrone, P. (2018). The relationship regulator: a buyer-supplier collaborative performance measurement system. International Journal of Operations & Production Management, 38(11), 2022-2039.
Mahrinasari, M., Haseeb, M., Ammar, J., Meiryani, M. (2019). Does Trade Liberalization a Hazard to Sustainable Environment? Fresh Insight from ASEAN Countries. Polish Journal of Management Studies, 19 (1), 200-210.
Maskell, B. H., Baggaley, B., & Grasso, L. (2017). Practical lean accounting: a proven system for measuring and managing the lean enterprise: Productivity Press.
Monczka, R. M., Handfield, R. B., Giunipero, L. C., & Patterson, J. L. (2015). Purchasing and supply chain management: Cengage Learning.
Morash, E. A., & Lynch, D. F. (2002). Public policy and global supply chain capabilities and performance: a resource-based view. Journal of International Marketing, 10(1), 25-51.
Nair, A., Jayaram, J., & Das, A. (2015). Strategic purchasing participation, supplier selection, supplier evaluation and purchasing performance. International Journal of Production Research, 53(20), 6263-6278.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychological theory. New York, NY: MacGraw-Hill, 131-147.
Padoa-Schioppa, C., & Conen, K. E. (2017). Orbitofrontal cortex: a neural circuit for economic decisions. Neuron, 96(4), 736-754.
Parwati, N. M. S., Nurdin, J., Indriasari, R., & Zahra, F. (2016). Accounting Practices for Micro Business Financing: a Small Medium Enterprise Case in Palu. Paper presented at the ASEAN/Asian Academic Society International Conference Proceeding Series.
Porter, M. E., & Millar, V. E. (1985). How information gives you competitive advantage: Harvard Business Review Reprint Service.
Ralston, P. M., Blackhurst, J., Cantor, D. E., & Crum, M. R. (2015). A structure–conduct–performance perspective of how strategic supply chain integration affects firm performance. Journal of Supply Chain Management, 51(2), 47-64.
Ramayah, T., Lee, J. W. C., & In, J. B. C. (2011). Network collaboration and performance in the tourism sector. Service Business, 5(4), 411.
Ray, K., & Gramlich, J. (2015). Reconciling full-cost and marginal-cost pricing. Journal of Management Accounting Research, 28(1), 27-37.
Romano, P., & Formentini, M. (2012). Designing and implementing open book accounting in buyer–supplier dyads: A framework for supplier selection and motivation. International Journal of Production Economics, 137(1), 68-83.
Slack, N., & Brandon-Jones, A. (2018). Operations and process management: principles and practice for strategic impact: Pearson UK.
Snyder, L. V., Atan, Z., Peng, P., Rong, Y., Schmitt, A. J., & Sinsoysal, B. (2016). OR/MS models for supply chain disruptions: A review. IIE Transactions, 48(2), 89-109.
Stadtler, H. (2015). Supply chain management: An overview Supply chain management and advanced planning (pp. 3-28): Springer.
Sweeney, E., Grant, D. B., & Mangan, D. J. (2018). Strategic adoption of logistics and supply chain management. International Journal of Operations & Production Management, 38(3), 852-873.
Tersine, R. J. (1994). Principles of inventory and materials management: Prentice Hall.
Tukker, A. (2015). Product services for a resource-efficient and circular economy–a review. Journal of Cleaner Production, 97, 76-91.
Urbach, N., & Ahlemann, F. (2010). Structural equation modeling in information systems research using partial least squares. Journal of Information Technology Theory and Application, 11(2), 5-40.
Urbinati, A., Chiaroni, D., & Chiesa, V. (2017). Towards a new taxonomy of circular economy business models. Journal of Cleaner Production, 168, 487-498.
Vanpoucke, E., Vereecke, A., & Muylle, S. (2017). Leveraging the impact of supply chain integration through information technology. International Journal of Operations & Production Management, 37(4), 510-530.
Waters, D., & Rinsler, S. (2014). Global logistics: New directions in supply chain management: Kogan Page Publishers.
Yunitarini, R., & Santoso, P. B. (2018). A literature review of electronic data interchange as electronic business communication for manufacturing. Management and Production Engineering Review, 9.