Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.574565
Title: Supply chain management and inter-organisational accounting : a Brazilian case
Author: Meira, Juliana Matos de
Awarding Body: University of Sheffield
Current Institution: University of Sheffield
Date of Award: 2012
Availability of Full Text:
Access from EThOS:
Access from Institution:
Abstract:
The main purpose of this study is to extend knowledge of inter-organisational accounting (IOA). The role of accounting in the development of a supply chain management (SCM) initiative is analysed through an actor-network theory (ANT) lens, which allows recognition of accounting as a non-human actor capable of influencing the outcome of social relations. ANT is used to understand how accounting can be an actor in contributing to the mediation, building, and shaping of a SCM project. The field research consists of an action research (AR) case study based on a Brazilian glassware manufacturer. AR involves both taking action and developing knowledge about action. AR was chosen in response to the call for further studies using this methodological approach according to the management accounting literature. Moreover, AR enhanced access to the case company and followed an ongoing situation, which is essential from the ANT perspective. The innovative combination of ANT and AR is a distinctive aspect of this research, facilitating its contribution to both the theory and practice of management accounting. Despite potential controversies that can arise, the findings of this research emphasise that the combination of ANT and AR is worth pursuing. This research brings new insights regarding resistance to change in the lOA context. It was observed that accounting can be, at the same time, a source of motivation and resistance to change. The findings also show that accounting may need to change in order to adapt to the SCM environment and reinforces that there is a strong and complex relationship between trust and accounting in this context. Moreover, this research confirms that accounting may play a constitutional, but controversial role in the development of inter-organisational relationships. Thus, this thesis contributes to the body of literature on IOA, highlighting new controversies and providing insights into the Brazilian context. Since Brazil is one of the 'BRIC' (Brazil, Russia, India, China) countries, it is anticipated that this research will help to inform the growing debates on the application of accounting and SCM practices in emerging economies.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.574565  DOI: Not available
Share: