The main concern of the current empirical research is to examine the role of management accounting techniques in determining the relationship between purchasing and supplier management in the retail sector of Kazakhstan, which during the last four years, has grown significantly. | 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 2020 149 164 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage uscm The role of management accounting techniques in determining the relationship between purchasing and supplier management A case study of retail firms in Kazakhstan Nurgaliyeva Aliya Miyazhdenovnaa Syzdykova Elmira Zhaslanovnab Gumar Nazira Anuarbekkyzyc Lambekova Aigerim Nurlanovnab and Khishauyeva Zhanat Tulegenovnab a Narxoz University Almaty Kazakhstan b Buketov Karaganda State University Karaganda Kazakhstan c Caspian public university Almaty Kazakhstan CHRONICLE ABSTRACT Article history The main concern of the current empirical research is to examine the role of management Received June 19 2019 accounting techniques in determining the relationship between purchasing and supplier Received in revised format June management in the retail sector of Kazakhstan which during the last four years has grown 23 2019 significantly. This study is based on the premise that managerial accounting is aligned with Accepted July 23 2019 Available online many factors such as quality reliability and price along with make-or-buy analysis supplier July 23 2019 certifications value analysis and certification as well. Besides planning and sharing of Keywords information and holding ethical standards can also be aligned with managerial accounting. Management Accounting Employing a survey-based methodology the SEM-PLS technique is used as a statistical tool Purchasing to test the hypothesized relationships and answer the research questions of this study. The Supplier management findings of the study provide support to the theoretical framework and a ground to examine the Kazakhstan hypotheses of the current study. The results reveal that the cost of purchased goods
