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The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability

The primary objective of this study was to examine the role of strategic management accounting practices to enhance the profitability of the Malaysian logistics firms. Questionnaires were adopted to collect the primary data and they were distributed among the employees of the logistics companies. | The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability Uncertain Supply Chain Management 7 2019 145 156 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage www.GrowingScience.com uscm The contribution of strategic management accounting in supply chain outcomes and logistic firm profitability Caturida Meiwanto Doktoralinaa and Apollob a Faculty of Economics and Business Post Graduate of Management Universitas Mercu Buana Jakarta Indonesia b Faculty of Economics and Business Post Graduate of Management Universitas Mercu Buana Jakarta Indonesia CHRONICLE ABSTRACT Article history In the current decade with an increase in e-commerce the logistics activities have grown rapidly. Received September 10 2018 However the logistics industry of the Malaysian country is declining as the ranking of this Accepted October 25 2018 industry has shown downfall continuously during the past few years. The decrease in logistics Available online industry performance reduces the contribution in a Gross Domestic Product GDP . Therefore October 27 2018 Keywords to address this issue the primary objective of this study was to examine the role of strategic Strategic management accounting management accounting practices to enhance the profitability of the Malaysian logistics firms. Supply chain profitability Questionnaires were adopted to collect the primary data and they were distributed among the Logistic employees of the logistics companies. All the questionnaires were distributed through area Technology cluster sampling technique. Partial least square PLS structural equation modelling SEM was Information used to analyze the collected data. The results indicate that strategic management accounting Government policy practices had a significant positive relationship with supply chain outcomes and supply chain outcomes had a significant positive relationship with the profitability of the logistics .