engleski

Managing the inhibitors in the implementation of inter-organisational costing programmes

Increased dynamics and uncertainty in today’ s supply chains require timely, accurate and relevant information to enable supply chain managers to make effective decisions. Traditional accounting practices are criticised as being unable to deliver this information. In the past decades various costing approaches like direct product profitability, total costs of ownership, target costing, and activity-based costing were introduced in order to add more meaning and relevance to existing practices. Benefits derived from the intra and inter organisational application of these practices are recognised. Even though, evidence shows that the adoption of these practices is still limited. This paper contributes to the better understanding of how to manage the inhibiting factors associated with the successful implementation of the aforementioned costing programmes in intra and inter-organisational context. Paper presents a comprehensive list of inhibitors that hinder implementation of inter-organisational costing (IOC) programmes. It concludes that majority of inhibiting factors is people related which suggests that IOC implementation is not only technical but socio-technical process. Furthermore paper introduces nine stage implementation framework and explains and stresses the importance of very early identification of inhibiting factors in the implementation process of IOC programmes.

Intra- and inter-organisational accounting; Supply chain management; Accounting information; Inhibitors

nije evidentirano