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The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt

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  • Mohamed Ali Wahdan
  • Mohamed Ashraf Emam

Abstract

This paper presents the impact of applying the supply chain management (SCM) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The main two research questions are- is there a significant impact of supply chain management on financial performance? and is there a significant relationship between supply chain management and financial performance as well as responsibility accounting? To answer the research questions, data was collected from financial statements of agribusiness case from Egypt and the survey was conducted. The findings of the study indicated that there is a significant impact of supply chain management on financial performance through enhancing the productivity, decreasing the cost and improving profitability. Moreover, applying the efficient supply chain management can improve the use of responsibility accounting through the efficient usage for the budget of the crop.

Suggested Citation

  • Mohamed Ali Wahdan & Mohamed Ashraf Emam, 2017. "The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt," Accounting and Finance Research, Sciedu Press, vol. 6(2), pages 136-136, May.
    • Handle: RePEc:jfr:afr111:v:6:y:2017:i:2:p:136
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    References listed on IDEAS

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    1. Trienekens, Jacques H. & Hagen, James M. & Beulens, Adriaan J.M. & Omta, S.W.F. (Onno), 2003. "Innovation Through (International) Food Supply Chain Development: A Research Agenda," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 6(1), pages 1-15.
    2. Brown, William J., 2002. "Agribusiness Cases in Supply Chain Management," 13th Congress, Wageningen, The Netherlands, July 7-12, 2002 7021, International Farm Management Association.
    3. Trienekens, Jacques H., 2011. "Agricultural Value Chains in Developing Countries A Framework for Analysis," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 14(2), pages 1-32, May.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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