Management accounting and supply chains: actions, concerns, and networks

El Sayad, Samar Magdy Mohamed Mohamed (2016) Management accounting and supply chains: actions, concerns, and networks. PhD thesis, University of Glasgow.

Abstract

What does this thesis do? This thesis uses Actor-Network Theory (ANT) to examine how a UK retailer’s organization and strategy, and, in turn, its form of management accounting was shaped by its supply chain. The thesis does this by reporting on four related themes in the form of four inter-connected essays. The first essay undertakes a state-of-the-art review of the literature. It examines how accounting issues within supply chains permeate ‘matters of concern’. In accordance with this idea of ANT, the essay illustrates how issues emerged, controversies developed, and matters evolved through an actor-network of accounting researchers within the supply chain domain. This leads on to the second essay, which exemplifies the nature of the UK’s retailing industry within which the supply chain case organization emerged and developed. The purposes of the essay are twofold: to introduce the contextual ramifications of the case organization; and to illustrate the emergence of a new market logic, which led to the creation of a global supply chain and a new form of management accounting therein. The third essay reports on a qualitative case study. It analyses the dualistic relation between ostensive and performative aspects of supply chain strategy, reveals how accounting numbers act as an obligatory passage point within this dualism, and makes a contribution to the ANT debate around the issue of whether and how a dualism between ostensive and performative aspects exists. The final essay reports on another case analysis of institutionalizing a heterarchical form of management accounting: a distributed form of intelligence that penetrates through lateral accountable relations. The analysis reveals a new form of management accounting characterised by ambiguity; it emphasizes the possibilities of compromises and negotiations, and it thus contributes to knowledge by combining an aspect of ANT with heterarchical tendencies in the world of contemporary organizations. Finally, the thesis concludes that it is the supply chain that organises today’s neoliberal capitalism; and it is management accounting that unites both human and non-human actors within such supply chains, despite that form of management accounting being ambiguous. The thesis comprises the introduction, these four essays, and the conclusion.

• Item Type: Thesis (PhD)
• Qualification Level: Doctoral
• Keywords: Management accounting, supply chains, Actor-Network Theory.
• Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management; H Social Sciences > HF Commerce; H Social Sciences > HF Commerce > HF5601 Accounting; H Social Sciences > HG Finance
• Colleges/Schools: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Supervisor's Name: Wickramasinghe, Prof. Danture and Stoner, Dr. Greg
• Date of Award: 2016
• Depositing User: Miss Samar Magdy Mohamed Mohamed El Sayad
• Unique ID: glathesis:2016-7477
• Copyright: Copyright of this thesis is held by the author.
• Date Deposited: 27 Jul 2016 10:41
• Last Modified: 16 Jul 2019 09:37
• URI: https://theses.gla.ac.uk/id/eprint/7477