Costing techniques in supply chain cost management: A systematic literature review
Abstract
This article aims to present an integrated synthesis of the key components of supply chain cost management (SCCM) practices. To achieve this objective, we conducted a rigorous systematic literature review of scholarly publications focusing on SCCM. A structured content analysis was performed on carefully selected studies published over the past two decades in English-language, peer-reviewed journals. The findings indicate that both internal and inter-organizational costing techniques play a significant role in shaping effective SCCM practices and are positively associated with improved SCCM outcomes. By synthesizing the existing literature, this study identifies internal and inter-organizational costing techniques as fundamental components of SCCM and clarifies their relationships with various cost management outcomes within supply chains. These techniques emphasize coordinated and harmonized practices among supply chain partners to achieve greater cost efficiency and transparency. The study also highlights several avenues for future research in this domain. Furthermore, it provides practical managerial implications for supply chain partners seeking to strengthen cost management performance across their supply networks.
Downloads
Download data is not yet available.
References
Agndal, H., & Nilsson, U. (2009). Interorganizational cost management in the exchange process. Management Accounting Research, 20(2), 85-101. [https://doi.org/10.1016/j.mar.2008.07.001](https://www.google.com/search?q=https://doi.org/10.1016/j.mar.2008.07.001).
Agndal, H., & Nilsson, U. (2010). Different open book accounting practices for different purchasing strategies. Management Accounting Research, 21(3), 147-166. [https://doi.org/10.1016/j.mar.2010.04.001](https://doi.org/10.1016/j.mar.2010.04.001).
Agndal, H., & Nilsson, U. (2024). Trust, distrust, and open‐book accounting in three client‐vendor relationships. Contemporary Accounting Research, 41(1), 292-323. [https://doi.org/10.1111/1911-3846.12912](https://doi.org/10.1111/1911-3846.12912).
Ahi, P., & Searcy, C. (2015). Measuring social issues in sustainable supply chains. Measuring Business Excellence, 19(1), 33-45. [https://doi.org/10.1108/MBE11-2014-0041](https://doi.org/10.1108/MBE11-2014-0041).
Ahlgren, P. C., & Lind, J. (2023). The Nordic research on accounting in interorganizational relationships - the foundations of a microprocessual research approach to classical issues. Journal of Accounting & Organizational Change, 19(1), 115-141. [https://doi.org/10.1108/JAOC-09-2021-0136](https://doi.org/10.1108/JAOC-09-2021-0136).
Alenius, E., Lind, J., & Strömsten, T. (2015). The role of open book accounting in a supplier network: Creating and managing interdependencies across company boundaries. Industrial Marketing Management, 45, 195-206. [https://doi.org/10.1016/j.indmarman.2015.01.008](https://doi.org/10.1016/j.indmarman.2015.01.008).
Anderson, S. W. (2006). Managing costs and cost structure throughout the value chain: Research on strategic cost management. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 2, pp. 481-506).
Anderson, S. W., & Dekker, H. C. (2009a). Strategic cost management in supply chains, part 1: Structural cost management. Accounting Horizons, 23(2), 201-220. [https://doi.org/10.2308/acch.2009.23.2.201](https://doi.org/10.2308/acch.2009.23.2.201).
Anderson, S. W., & Dekker, H. C. (2009b). Strategic cost management in supply chains, part 2: Executional cost management. Accounting Horizons, 23(3), 289-305. [https://doi.org/10.2308/acch.2009.23.3.289](https://doi.org/10.2308/acch.2009.23.3.289).
Anzilago, M., & Beuren, I. M. (2022). Relational norms and satisfaction with interorganizational cooperation. RAUSP Management Journal, 57(3), 298-315. [https://doi.org/10.1108/RAUSP-06-2021-0104](https://doi.org/10.1108/RAUSP-06-2021-0104).
Askarany, D., Yazdifar, H., & Askary, S. (2010). Supply chain management, activity-based costing and organisational factors. International Journal of Production Economics, 127(2), 238-248. [https://doi.org/10.1016/j.ijpe.2009.08.004](https://doi.org/10.1016/j.ijpe.2009.08.004).
Baršauskas, P., Šarapovas, T., & Cvilikas, A. (2008). The evaluation of e‐commerce impact on business efficiency. Baltic Journal of Management, 3(1), 71-91. [https://doi.org/10.1108/17465260810844275](https://doi.org/10.1108/17465260810844275).
Bastl, M., Grubic, T., Templar, S., Harrison, A., & Fan, I. -S. (2010). Inter‐organisational costing approaches: The inhibiting factors. The International Journal of Logistics Management, 21(1), 65-88. [https://doi.org/10.1108/09574091011042188](https://doi.org/10.1108/09574091011042188).
Bentzen, T. Ø., & Torfing, J. (2023). COVID‐19‐induced governance transformation: How external shocks may spur cross‐organizational collaboration and trust‐based management. Public Administration, 101(4), 1291-1308. [https://doi.org/10.1111/padm.12881](https://www.google.com/search?q=https://doi.org/10.1111/padm.12881).
Bhushan, U., Gujarathi, R., Banerjee, A., Sharma, H., & Seetharaman, A. (2017). The impact of hidden costs on production and operations. Journal of Accounting, Business & Management (JABM), 24(1), 1-20. [https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/313](https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/313).
Caglio, A. (2018). To disclose or not to disclose? An investigation of the antecedents and effects of open book accounting. European Accounting Review, 27(2), 263-287. Doi: 10.1080/09638180.2017.1315313.
Caglio, A., & Ditillo, A. (2012a). Interdependence and accounting information exchanges in inter-firm relationships. Journal of Management & Governance, 16(1), 57-80. Doi: 10.1007/s10997-010-9136-3.
Caglio, A., & Ditillo, A. (2012b). Opening the black box of management accounting information exchanges in buyer–supplier relationships. Management Accounting Research, 23(2), 61-78. [https://doi.org/10.1016/j.mar.2012.03.001](https://doi.org/10.1016/j.mar.2012.03.001).
Chen, W., Botchie, D., Braganza, A., & Han, H. (2022). A transaction cost perspective on blockchain governance in global value chains. Strategic Change, 31(1), 75-87.
Chivaka, R. (2007). Cost management along the supply chain. South African Journal of Accounting Research, 21(1), 1-29. [https://doi.org/10.1080/10291954.2007.11435124](https://www.google.com/search?q=https://doi.org/10.1080/10291954.2007.11435124).
Christopher, M., & Gattorna, J. (2005). Supply chain cost management and value-based pricing. Industrial Marketing Management, 34(2), 115-121. [https://doi.org/10.1016/j.indmarman.2004.07.016](https://doi.org/10.1016/j.indmarman.2004.07.016).
Coad, A. F., & Cullen, J. (2006). Inter-organisational cost management: Towards an evolutionary perspective. Management Accounting Research, 17(4), 342-369. [https://doi.org/10.1016/j.mar.2006.02.003](https://doi.org/10.1016/j.mar.2006.02.003).
Cooper, R., & Slagmulder, R. (1999). Supply chain development for the lean enterprise: Interorganizational cost management. Portland: Productivity Press.
Cooper, R., & Slagmulder, R. (2004). Interorganizational cost management and relational context. Accounting, Organizations & Society, 29(1), 1-26. [https://doi.org/10.1016/S0361-3682(03)00020-5](https://doi.org/10.1016/S0361-3682\(03\)00020-5).
Cooper, R., & Slagmulder, R. R. A. (1998). Strategic cost management: The scope of strategic cost management. Management Accounting, 79(8), 16-18.
Degraeve, Z., Labro, E., & Roodhooft, F. (2005). Constructing a total cost of ownership supplier selection methodology based on activity-based costing and mathematical programming. Accounting & Business Research, 35(1), 3-27. [https://doi.org/10.1080/00014788.2005.9729660](https://www.google.com/search?q=https://doi.org/10.1080/00014788.2005.9729660).
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: A field study. Management Accounting Research, 14(1), 1-23. [https://doi.org/10.1016/S1044-5005(02)00067-7](https://www.google.com/search?q=https://doi.org/10.1016/S1044-5005\(02\)00067-7).
Dekker, H. C. (2016). On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, 86-99. [https://doi.org/10.1016/j.mar.2016.01.001](https://doi.org/10.1016/j.mar.2016.01.001).
Dekker, H., & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293-305. [https://doi.org/10.1016/S0925-5273(02)00450-4](https://doi.org/10.1016/S0925-5273\(02\)00450-4).
DhaifAllah, B., Auzair, S. M., Maelah, R., & Ismail, M. D. (2016). Inter-organizational cost management and open book accounting: A review. Asian Journal of Accounting Perspectives, 9(1), 67-96. [https://doi.org/10.22452/AJAP.vol9no1.5](https://doi.org/10.22452/AJAP.vol9no1.5).
Du, X., Jiang, K., & Zheng, X. (2024). Reducing asymmetric cost behaviors: Evidence from digital innovation. Humanities & Social Sciences Communications, 11(1), 1-18. Doi: 10.1057/s41599-024-03179-y.
Farias, R. A. S., & Gasparetto, V. (2016). Inhibiting factors of interorganizational cost management complementary study. International Business Research, 9(8), 115-119. Doi: 10.5539/ibr.v9n8p91.
Fayard, D., Lee, L. S., Leitch, R. A., & Kettinger, W. J. (2012). Effect of internal cost management, information systems integration, and absorptive capacity on interorganizational cost management in supply chains. Accounting, Organizations & Society, 37(3), 168-187. [https://doi.org/10.1016/j.aos.2012.02.001](https://doi.org/10.1016/j.aos.2012.02.001).
Fehr, L. C. F. D. A., & Rocha, W. (2018). Open-book accounting and trust: Influence on buyer-supplier relationship. RAUSP Management Journal, 53, 597-621. Doi: 10.1108/RAUSP-06-2018-0034.
Flankegård, F., Granlund, A., & Johansson, G. (2021). Supplier involvement in product development: Challenges and mitigating mechanisms from a supplier perspective. Journal of Engineering & Technology Management, 60, 101628. [https://doi.org/10.1016/j.jengtecman.2021.101628](https://doi.org/10.1016/j.jengtecman.2021.101628).
Fu, J., & Fu, Y. (2015). An adaptive multi-agent system for cost collaborative management in supply chains. Engineering Applications of Artificial Intelligence, 44, 91-100. [https://doi.org/10.1016/j.engappai.2015.05.002](https://doi.org/10.1016/j.engappai.2015.05.002).
Geng, X., Krishnan, H., & Sohoni, M. G. (2022). Operational collaboration between rivals: The impact of cost reduction. Production & Operations Management, 31(4), 1856-1871. [https://doi.org/10.1111/poms.13651](https://doi.org/10.1111/poms.13651).
Ghanbari, J., Abbasi, E., Didekhani, H., & Ashrafi, M. (2022). The impact of strategic cost management on the relationship between supply chain practices, top management support and financial performance improvement. Journal of Applied Research on Industrial Engineering, 9(1), 32-49. [https://doi.org/10.22105/jarie.2021.294904.1364](https://www.google.com/search?q=https://doi.org/10.22105/jarie.2021.294904.1364).
Gonçalves, T., Gaio, C., & Silva, M. (2018). Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis. Journal of Business Research, 89, 378-384. [https://doi.org/10.1016/j.jbusres.2018.01.054](https://doi.org/10.1016/j.jbusres.2018.01.054).
Gonzalez, M., Nachtmann, H., & Pohl, E. (2017). Time-driven activity-based costing for health care provider supply chains. The Engineering Economist, 62(2), 161-179. [https://doi.org/10.1080/0013791X.2016.1264035](https://doi.org/10.1080/0013791X.2016.1264035).
Grover, V., & Malhotra, M. K. (2003). Transaction cost framework in operations and supply chain management research: Theory and measurement. Journal of Operations Management, 21(4), 457-473. [https://doi.org/10.1016/S0272-6963(03)00040-8](https://doi.org/10.1016/S0272-6963\(03\)00040-8).
Håkansson, H., & Lind, J. (2006). Accounting in an interorganizational setting. Handbooks of Management Accounting Research, 2, 885-902. [https://doi.org/10.1016/S1751-3243(06)02017-7](https://www.google.com/search?q=https://doi.org/10.1016/S1751-3243\(06\)02017-7).
Hofmann, E., & Bosshard, J. (2017). Supply chain management and activity-based costing: Current status and directions for the future. International Journal of Physical Distribution & Logistics Management, 47(8), 712-735. [https://doi.org/10.1108/IJPDLM-04-2017-0158](https://doi.org/10.1108/IJPDLM-04-2017-0158).
Ittner, C. D., Lanen, W. N., & Larcker, D. F. (2002). The association between activity‐based costing and manufacturing performance. Journal of Accounting Research, 40(3), 711-726. [suspicious link removed].
Jack, L., Florez-Lopez, R., & Ramon-Jeronimo, J. M. (2018). Accounting, performance measurement and fairness in UK fresh produce supply networks. Accounting, Organizations & Society, 64, 17-30. [https://doi.org/10.1016/j.aos.2017.12.005](https://doi.org/10.1016/j.aos.2017.12.005).
Jakobsen, M. (2010). Management accounting as the inter‐organisational boundary. Journal of Accounting & Organizational Change, 6(1), 96-122. Doi: 10.1108/18325911011025713.
Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16(2), 179-204. [https://doi.org/10.1016/j.mar.2005.01.003](https://doi.org/10.1016/j.mar.2005.01.003).
Ketokivi, M., & Mahoney, J. T. (2020). Transaction cost economics as a theory of supply chain efficiency. Production & Operations Management, 29(4), 1011-1031. [https://doi.org/10.1111/poms.13148](https://doi.org/10.1111/poms.13148).
Khoruzhy, L. I., Katkov, Y. N., Khoruzhy, V. I., Romanova, A. A., & Katkova, E. A. (2023). Forming an adaptive model of inter-organisational management accounting in agribusiness organisations within the context of covid-19 spreading. Procedia Environmental Science, Engineering & Management, 9(1), 195-204.
Koberg, E., & Longoni, A. (2019). A systematic review of sustainable supply chain management in global supply chains. Journal of Cleaner Production, 207, 1084-1098. [https://doi.org/10.1016/j.jclepro.2018.10.033](https://doi.org/10.1016/j.jclepro.2018.10.033).
Kulmala, H. I. (2004). Developing cost management in customer-supplier relationships: Three case studies. Journal of Purchasing & Supply Management, 10(2), 65-77. [https://doi.org/10.1016/j.pursup.2004.02.003](https://doi.org/10.1016/j.pursup.2004.02.003).
Kulmala, H. I., Paranko, J., & Uusi-Rauva, E. (2002). The role of cost management in network relationships. International Journal of Production Economics, 79(1), 33-43. Doi:10.1016/S0925-5273(00)00061-X.
Kumra, R., Agndal, H., & Nilsson, U. (2012). Open book practices in buyer‐supplier relationships in India. Journal of Business & Industrial Marketing, 27(3), 196-210. [https://doi.org/10.1108/08858621211207225](https://doi.org/10.1108/08858621211207225).
Lamming, R., Caldwell, N., Phillips, W., & Harrison, D. (2005). Sharing sensitive information in supply relationships: The flaws in one-way open-book negotiation and the need for transparency. European Management Journal, 23(5), 554-563. [https://doi.org/10.1016/j.emj.2005.09.010](https://doi.org/10.1016/j.emj.2005.09.010).
Lee, C. W., Sohn, D. G., Sang, M. G., & Lee, C. (2025). Empirical analysis of barriers to collaborative information sharing in maritime logistics using fuzzy AHP approach. Sustainability, 17(4), 1721. Doi: 10.3390/su17041721.
Lin, B., Collins, J., & Su, R. K. (2001). Supply chain costing: An activity‐based perspective. International Journal of Physical Distribution & Logistics Management, 31(9/10), 702-713. Doi:10.1108/EUM0000000006286.
Lockamy, A., & Smith, W. I. (2000). Target costing for supply chain management: criteria and selection. Industrial Management & Data Systems, 100(5), 210-218. Doi: 10.1108/02635570010304789.
Lodh, S. C., & Gaffikin, M. J.R. (2003). Implementation of an integrated accounting and cost management system using the SAP system: A field study. European Accounting Review, 12(1), 85-121. [https://doi.org/10.1080/0963818031000087899](https://doi.org/10.1080/0963818031000087899).
Malhotra, A., Gosain, S., & Sawy, O. A. E. (2005). Absorptive capacity configurations in supply chains: Gearing for partner-enabled market knowledge creation. MIS Quarterly, 29(1), 145-187. [https://doi.org/10.2307/25148671](https://doi.org/10.2307/25148671).
Manfredi, E., & Capik, P. (2022). A case of trust‐building in the supply chain: Emerging economies perspective. Strategic Change, 31(1), 147-160. [https://doi.org/10.1002/jsc.2488](https://doi.org/10.1002/jsc.2488).
McIvor, R. (2001). Lean supply: The design and cost reduction dimensions. European Journal of Purchasing & Supply Management, 7(4), 227-242. [https://doi.org/10.1016/S0969-7012(01)00004-1](https://doi.org/10.1016/S0969-7012\(01\)00004-1).
Merminod, V., Le Dain, M. -A., & Frank, A. G. (2022). Managing glitches in collaborative product development with suppliers. Supply Chain Management: An International Journal, 27(3), 348-368. [https://doi.org/10.1108/SCM-01-2020-0042](https://doi.org/10.1108/SCM-01-2020-0042).
Modarress, B., Ansari, A., & Lockwood, D. L. (2005). Kaizen costing for lean manufacturing: A case study. International Journal of Production Research, 43(9), 1751-1760. [https://doi.org/10.1080/00207540500034174](https://doi.org/10.1080/00207540500034174).
Möller, K., Windolph, M., & Isbruch, F. (2011). The effect of relational factors on open-book accounting and inter-organizational cost management in buyer-supplier partnerships. Journal of Purchasing & Supply Management, 17(2), 121-131. [https://www.alexandria.unisg.ch/handle/20.500.14171/94213](https://www.alexandria.unisg.ch/handle/20.500.14171/94213).
Mouritsen, J., & Thrane, S. (2006). Accounting, network complementarities and the development of inter-organisational relations. Accounting, Organizations \&Society, 31(3), 241-275. Doi: 10.1016/j.aos.2005.04.002.
Mouritsen, J., Hansen, A., & Hansen, C. Ø. (2001). Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12(2), 221-244. [https://doi.org/10.1006/mare.2001.0160](https://doi.org/10.1006/mare.2001.0160).
Mukwarami, S., Nkwaira, C., & van der Poll, H. M. (2023). Environmental management accounting implementation challenges and supply chain management in emerging economies’ manufacturing sector. Sustainability, 15(2), 1061. [https://doi.org/10.3390/su15021061](https://doi.org/10.3390/su15021061).
Murata, K., Wakabayashi, K., & Watanabe, A. (2014). Study on and instrument to assess knowledge supply chain systems using advanced kaizen activity in SMEs. Supply Chain Forum: An International Journal, 15(2), 20-32. [https://doi.org/10.1080/16258312.2014.11517339](https://doi.org/10.1080/16258312.2014.11517339).
O’Leary, D. E. (2023). Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains. Intelligent Systems in Accounting, Finance \&Management, 30(2), 101-110. [https://doi.org/10.1002/isaf.1524](https://doi.org/10.1002/isaf.1524).
Oberoi, S. S., & Tripathy, B. B. (2024). Supply chain model for three-echelon supply chain for perishable products. Journal of Accounting, Business & Management (JABM), 31(2), 139-157. [https://doi.org/10.31966/jabminternational.v31i2.1004](https://doi.org/10.31966/jabminternational.v31i2.1004).
Ogan., Y. (2010). Information sharing with key suppliers: a transaction cost theory perspective. International Journal of Physical Distribution & Logistics Management, 40(7), 550-578. Doi: 10.1108/09600031011072000.
Orenstein, P., Ladik, D., & Rainford, S. (2016). What are the key drivers of future supply chains? Journal of Accounting, Business & Management (JABM), 23(1), 31-40.
Pereira, V. J., Vieira, S. F. A., Capucho, P. H. P., Suguihiro, V. L. T., & Tridapalli, J. P. (2022). Cost management in the supply chain: An analysis of the costs of different types of municipal procurement. Social Sciences & Humanities Open, 5(1), 100260. [https://doi.org/10.1016/j.ssaho.2022.100260](https://doi.org/10.1016/j.ssaho.2022.100260).
Pérez, B. E., González, J. M. G., & Gallardo, A. L. (2008). Organisational control system in a continuous improvement environment: Special reference to the role of management accounting. Journal of Accounting, Business & Management, 15(1), 1-19.
Piontkowski, J. O., Hoffjan, A., Lachmann, M., & Schuchardt, L. D. (2012). Determinants of the implementation and long-term use of interorganizational cost management tools– an experimental investigation. Performance Measurement & Management Control: Global Issues, 25, 223-246. Doi: 10.1108/s1479-3512(2012)0000025012.
Porter, M. E. (1985). Competitive advantage: Creating and sustaining superior performance. New york: Free Press.
Ramos, M. M. (2004). Interaction between management accounting and supply chain management. Supply Chain Management: An International Journal, 9(2), 134-138. [https://doi.org/10.1108/13598540410527033](https://doi.org/10.1108/13598540410527033).
Rijanto, A. (2024). Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance. Asian Review of Accounting, 32(5), 728-758. [https://doi.org/10.1108/ARA-03-2023-0090](https://doi.org/10.1108/ARA-03-2023-0090).
Sarwar, M. I., Nisar, K., Khan, I., & Shehzad, D. (2023). Blockchains and triple-entry accounting for B2B business models. Ledger, 8, 37-57. [https://doi.org/10.5195/ledger.2023.288](https://doi.org/10.5195/ledger.2023.288).
Schulze, M., Seuring, S., & Ewering, C. (2012). Applying activity-based costing in a supply chain environment. International Journal of Production Economics, 135(2), 716-725. [https://doi.org/10.1016/j.ijpe.2011.10.005](https://doi.org/10.1016/j.ijpe.2011.10.005).
Seetharaman, A., Patwa, N., Wai, S. L. K., & Shamir, A. (2020). The impact of Eprocurement systems in the biomedical industry. Journal of Accounting, Business & Management (JABM), 27(1), 66-85.
Seuring, S., & Gold, S. (2012). Conducting content‐analysis based literature reviews in supply chain management. Supply Chain Management: An International Journal, 17(5), 544-555. Doi: 10.1108/13598541211258609.
Shaffril, H. A. M., Samsuddin, S. F., & Samah, A. A. (2021). The ABC of systematic literature review: The basic methodological guidance for beginners. Quality & Quantity, 55, 1319-1346. Doi: 10.1007/s11135-020-01059-6.
Shank, J. K. (1989). Strategic cost management: New wine, or just new bottles. Journal of Management Accounting Research, 1, 47-65.
Shank, J. K., & Govindarajan, V. (1992). Strategic cost management: The value chain perspective. Journal of Management Accounting Research, 4, 177-197.
Smith, W. I., & Lockamy, A. (2000). Target costing for supply chain management: An economic framework. Journal of Corporate Accounting & Finance, 12(1), 67-77. Doi: 10.1002/1097-0053(200011/12)12:13.0.CO;2-0.
Sohn, S. -K., Shin, I. -H., & Park, S. (2015). Implementation of interorganizational cost management and its infrastructure: The case of a Korean ‘Chaebol’firm. Asia Pacific Business Review, 21(2), 228-250. [https://doi.org/10.1080/13602381.2014.928105](https://www.google.com/search?q=https://doi.org/10.1080/13602381.2014.928105).
Srivastava, S. K. (2008). Towards estimating cost of quality in supply chains. Total Quality Management, 19(3), 193-208. [https://doi.org/10.1080/14783360701600605](https://doi.org/10.1080/14783360701600605).
Stentoft, J., Narasimhan, R., & Poulsen, T. (2016). Reducing cost of energy in the offshore wind energy industry: The promise and potential of supply chain management. International Journal of Energy Sector Management, 10(2), 151-171. [https://doi.org/10.1108/IJESM-04-2015-0001](https://doi.org/10.1108/IJESM-04-2015-0001).
Suomala, P., Lahikainen, T., Lyly‐Yrjänäinen, J., & Paranko, J. (2010). Open book accounting in practice - exploring the faces of openness. Qualitative Research in Accounting & Management, 7(1), 71-96. Doi: 10.1108/11766091011034280.
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence‐informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222. [https://doi.org/10.1111/1467-8551.00375](https://doi.org/10.1111/1467-8551.00375).
Uddin, M. B. (2013a). Techniques of interorganizational cost management: A review essay. Journal of Statistics & Management Systems, 16(1), 89-108. [https://doi.org/10.1080/09720510.2013.777577](https://doi.org/10.1080/09720510.2013.777577).
Uddin, M. B. (2013b). Investigating the relationships between customer satisfaction, behavioral intentions, and customer loyalty of electronic household products. African Journal of Management Research, 21(1), 49-68.
Uddin, M. B. (2022). The effect of strategic commitment and supply chain collaboration on operational and innovation performance. IIMB Management Review, 34(4), 364-377. [https://doi.org/10.1016/j.iimb.2022.12.002](https://doi.org/10.1016/j.iimb.2022.12.002).
Uddin, M. B. (2025). Investigating the role of relational factors on buyer-supplier relationship commitment to enhance firm performance through supply chain integration. Benchmarking: An International Journal, 32(6), 2099-2132. [https://doi.org/10.1108/BIJ-09-2023-0625](https://doi.org/10.1108/BIJ-09-2023-0625).
Uddin, M. B., & Akhter, B. (2012). Interfirm value creation: Conceptualizing for the success and sustainability of strategic partnerships. ABAC Journal, 32(2), 37-51.
Uddin, M. B., & Akhter, B. (2019). Antecedents and outcomes of supply chain management in Bangladesh. Modern Supply Chain Research & Applications, 1(1), 68-87. [https://doi.org/10.1108/MSCRA-02-2019-0007](https://doi.org/10.1108/MSCRA-02-2019-0007).
Uddin, M. B., & Rahman, M. M. (2015). The impact of corporate social responsibility on firm financial performance. Journal of Business Studies, 36(3), 203-217.
Uddin, M. B., Fu, Y., & Akhter, B. (2020). Inter-organizational cost management: Effects of antecedents and methods in a hybrid relational context. Journal of Business & Industrial Marketing, 35(5), 909-923. Doi: 10.1108/JBIM-07-2019-0348.
Uddin, M. B., Jayaram, J., & Akhter, B. (2025). The impact of supply chain information integration on supply chain coordination and organizational performance: does directionality matter? Production Planning & Control, 36(11), 1474-1498. [https://doi.org/10.1080/09537287.2024.2374816](https://doi.org/10.1080/09537287.2024.2374816).
Uddin, M., & Hassan, M. R. (2011). Conceptual framework of interorganizational cost management: A critical analysis. ASA University Review, 5(2), 299-312.
Vann, C. E. (2016). Strategic benefits of integrating the managerial accounting function with supply chain management. Journal of Corporate Accounting & Finance, 27(3), 21-30. Doi: 10.1002/jcaf.22138.
Wagner, S. M. (2008). Cost management practices for supply chain management: An exploratory analysis. International Journal of Services & Operations Management, 4(3), 296-320. Doi: 10.1504/IJSOM.2008.017296.
Wang, Z., Wang, Q., Zhang, S., & Zhao, X. (2018). Effects of customer and cost drivers on green supply chain management practices and environmental performance. Journal of Cleaner Production, 189, 673-682. [https://doi.org/10.1016/j.jclepro.2018.04.071](https://doi.org/10.1016/j.jclepro.2018.04.071).
Williamson, O. E. (2008). Outsourcing: Transaction cost economics and supply chain management. Journal of Supply Chain Management, 44(2), 5-16. Doi: 10.1111/j.1745-493X.2008.00051.x.
Windolph, M., & Moeller, K. (2012). Open-book accounting: Reason for failure of interfirm cooperation? Management Accounting Research, 23(1), 47-60. [https://doi.org/10.1016/j.mar.2011.07.001](https://doi.org/10.1016/j.mar.2011.07.001).
Wouters, M., & Morales, S. (2014). The contemporary art of cost management methods during product development. Advances in Management Accounting, 24,259-346. Doi: 10.1108/S1474-787120140000024008.
Wouters, M., Anderson, J. C., & Wynstra, F. (2005). The adoption of total cost of ownership for sourcing decisions - a structural equations analysis. Accounting, Organizations \&Society, 30(2), 167-191. Doi: 10.1016/j.aos.2004.03.002.
Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education & Research, 39(1), 93-112. [https://doi.org/10.1177/0739456X177239](https://doi.org/10.1177/0739456X177239).
Yaacob, T. Z., Majid, M. A., Hashim, H. I. C., & Hasan, M. Z. (2024). A systematic review of traceability and monitoring in port transportation processes for halal compliance and certification. Journal of Accounting, Business & Management(JABM), 32(1), 268-278. Doi: 10.31966/jabminternational.v32i1.1458.
Yang, C., Wacker, J. G., & Sheu, C. (2012). What makes outsourcing effective? A transaction-cost economics analysis. International Journal of Production Research, 50(16), 4462-4476. Doi: 10.1080/00207543.2011.600345.
Agndal, H., & Nilsson, U. (2010). Different open book accounting practices for different purchasing strategies. Management Accounting Research, 21(3), 147-166. [https://doi.org/10.1016/j.mar.2010.04.001](https://doi.org/10.1016/j.mar.2010.04.001).
Agndal, H., & Nilsson, U. (2024). Trust, distrust, and open‐book accounting in three client‐vendor relationships. Contemporary Accounting Research, 41(1), 292-323. [https://doi.org/10.1111/1911-3846.12912](https://doi.org/10.1111/1911-3846.12912).
Ahi, P., & Searcy, C. (2015). Measuring social issues in sustainable supply chains. Measuring Business Excellence, 19(1), 33-45. [https://doi.org/10.1108/MBE11-2014-0041](https://doi.org/10.1108/MBE11-2014-0041).
Ahlgren, P. C., & Lind, J. (2023). The Nordic research on accounting in interorganizational relationships - the foundations of a microprocessual research approach to classical issues. Journal of Accounting & Organizational Change, 19(1), 115-141. [https://doi.org/10.1108/JAOC-09-2021-0136](https://doi.org/10.1108/JAOC-09-2021-0136).
Alenius, E., Lind, J., & Strömsten, T. (2015). The role of open book accounting in a supplier network: Creating and managing interdependencies across company boundaries. Industrial Marketing Management, 45, 195-206. [https://doi.org/10.1016/j.indmarman.2015.01.008](https://doi.org/10.1016/j.indmarman.2015.01.008).
Anderson, S. W. (2006). Managing costs and cost structure throughout the value chain: Research on strategic cost management. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 2, pp. 481-506).
Anderson, S. W., & Dekker, H. C. (2009a). Strategic cost management in supply chains, part 1: Structural cost management. Accounting Horizons, 23(2), 201-220. [https://doi.org/10.2308/acch.2009.23.2.201](https://doi.org/10.2308/acch.2009.23.2.201).
Anderson, S. W., & Dekker, H. C. (2009b). Strategic cost management in supply chains, part 2: Executional cost management. Accounting Horizons, 23(3), 289-305. [https://doi.org/10.2308/acch.2009.23.3.289](https://doi.org/10.2308/acch.2009.23.3.289).
Anzilago, M., & Beuren, I. M. (2022). Relational norms and satisfaction with interorganizational cooperation. RAUSP Management Journal, 57(3), 298-315. [https://doi.org/10.1108/RAUSP-06-2021-0104](https://doi.org/10.1108/RAUSP-06-2021-0104).
Askarany, D., Yazdifar, H., & Askary, S. (2010). Supply chain management, activity-based costing and organisational factors. International Journal of Production Economics, 127(2), 238-248. [https://doi.org/10.1016/j.ijpe.2009.08.004](https://doi.org/10.1016/j.ijpe.2009.08.004).
Baršauskas, P., Šarapovas, T., & Cvilikas, A. (2008). The evaluation of e‐commerce impact on business efficiency. Baltic Journal of Management, 3(1), 71-91. [https://doi.org/10.1108/17465260810844275](https://doi.org/10.1108/17465260810844275).
Bastl, M., Grubic, T., Templar, S., Harrison, A., & Fan, I. -S. (2010). Inter‐organisational costing approaches: The inhibiting factors. The International Journal of Logistics Management, 21(1), 65-88. [https://doi.org/10.1108/09574091011042188](https://doi.org/10.1108/09574091011042188).
Bentzen, T. Ø., & Torfing, J. (2023). COVID‐19‐induced governance transformation: How external shocks may spur cross‐organizational collaboration and trust‐based management. Public Administration, 101(4), 1291-1308. [https://doi.org/10.1111/padm.12881](https://www.google.com/search?q=https://doi.org/10.1111/padm.12881).
Bhushan, U., Gujarathi, R., Banerjee, A., Sharma, H., & Seetharaman, A. (2017). The impact of hidden costs on production and operations. Journal of Accounting, Business & Management (JABM), 24(1), 1-20. [https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/313](https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/313).
Caglio, A. (2018). To disclose or not to disclose? An investigation of the antecedents and effects of open book accounting. European Accounting Review, 27(2), 263-287. Doi: 10.1080/09638180.2017.1315313.
Caglio, A., & Ditillo, A. (2012a). Interdependence and accounting information exchanges in inter-firm relationships. Journal of Management & Governance, 16(1), 57-80. Doi: 10.1007/s10997-010-9136-3.
Caglio, A., & Ditillo, A. (2012b). Opening the black box of management accounting information exchanges in buyer–supplier relationships. Management Accounting Research, 23(2), 61-78. [https://doi.org/10.1016/j.mar.2012.03.001](https://doi.org/10.1016/j.mar.2012.03.001).
Chen, W., Botchie, D., Braganza, A., & Han, H. (2022). A transaction cost perspective on blockchain governance in global value chains. Strategic Change, 31(1), 75-87.
Chivaka, R. (2007). Cost management along the supply chain. South African Journal of Accounting Research, 21(1), 1-29. [https://doi.org/10.1080/10291954.2007.11435124](https://www.google.com/search?q=https://doi.org/10.1080/10291954.2007.11435124).
Christopher, M., & Gattorna, J. (2005). Supply chain cost management and value-based pricing. Industrial Marketing Management, 34(2), 115-121. [https://doi.org/10.1016/j.indmarman.2004.07.016](https://doi.org/10.1016/j.indmarman.2004.07.016).
Coad, A. F., & Cullen, J. (2006). Inter-organisational cost management: Towards an evolutionary perspective. Management Accounting Research, 17(4), 342-369. [https://doi.org/10.1016/j.mar.2006.02.003](https://doi.org/10.1016/j.mar.2006.02.003).
Cooper, R., & Slagmulder, R. (1999). Supply chain development for the lean enterprise: Interorganizational cost management. Portland: Productivity Press.
Cooper, R., & Slagmulder, R. (2004). Interorganizational cost management and relational context. Accounting, Organizations & Society, 29(1), 1-26. [https://doi.org/10.1016/S0361-3682(03)00020-5](https://doi.org/10.1016/S0361-3682\(03\)00020-5).
Cooper, R., & Slagmulder, R. R. A. (1998). Strategic cost management: The scope of strategic cost management. Management Accounting, 79(8), 16-18.
Degraeve, Z., Labro, E., & Roodhooft, F. (2005). Constructing a total cost of ownership supplier selection methodology based on activity-based costing and mathematical programming. Accounting & Business Research, 35(1), 3-27. [https://doi.org/10.1080/00014788.2005.9729660](https://www.google.com/search?q=https://doi.org/10.1080/00014788.2005.9729660).
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: A field study. Management Accounting Research, 14(1), 1-23. [https://doi.org/10.1016/S1044-5005(02)00067-7](https://www.google.com/search?q=https://doi.org/10.1016/S1044-5005\(02\)00067-7).
Dekker, H. C. (2016). On the boundaries between intrafirm and interfirm management accounting research. Management Accounting Research, 31, 86-99. [https://doi.org/10.1016/j.mar.2016.01.001](https://doi.org/10.1016/j.mar.2016.01.001).
Dekker, H., & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms. International Journal of Production Economics, 84(3), 293-305. [https://doi.org/10.1016/S0925-5273(02)00450-4](https://doi.org/10.1016/S0925-5273\(02\)00450-4).
DhaifAllah, B., Auzair, S. M., Maelah, R., & Ismail, M. D. (2016). Inter-organizational cost management and open book accounting: A review. Asian Journal of Accounting Perspectives, 9(1), 67-96. [https://doi.org/10.22452/AJAP.vol9no1.5](https://doi.org/10.22452/AJAP.vol9no1.5).
Du, X., Jiang, K., & Zheng, X. (2024). Reducing asymmetric cost behaviors: Evidence from digital innovation. Humanities & Social Sciences Communications, 11(1), 1-18. Doi: 10.1057/s41599-024-03179-y.
Farias, R. A. S., & Gasparetto, V. (2016). Inhibiting factors of interorganizational cost management complementary study. International Business Research, 9(8), 115-119. Doi: 10.5539/ibr.v9n8p91.
Fayard, D., Lee, L. S., Leitch, R. A., & Kettinger, W. J. (2012). Effect of internal cost management, information systems integration, and absorptive capacity on interorganizational cost management in supply chains. Accounting, Organizations & Society, 37(3), 168-187. [https://doi.org/10.1016/j.aos.2012.02.001](https://doi.org/10.1016/j.aos.2012.02.001).
Fehr, L. C. F. D. A., & Rocha, W. (2018). Open-book accounting and trust: Influence on buyer-supplier relationship. RAUSP Management Journal, 53, 597-621. Doi: 10.1108/RAUSP-06-2018-0034.
Flankegård, F., Granlund, A., & Johansson, G. (2021). Supplier involvement in product development: Challenges and mitigating mechanisms from a supplier perspective. Journal of Engineering & Technology Management, 60, 101628. [https://doi.org/10.1016/j.jengtecman.2021.101628](https://doi.org/10.1016/j.jengtecman.2021.101628).
Fu, J., & Fu, Y. (2015). An adaptive multi-agent system for cost collaborative management in supply chains. Engineering Applications of Artificial Intelligence, 44, 91-100. [https://doi.org/10.1016/j.engappai.2015.05.002](https://doi.org/10.1016/j.engappai.2015.05.002).
Geng, X., Krishnan, H., & Sohoni, M. G. (2022). Operational collaboration between rivals: The impact of cost reduction. Production & Operations Management, 31(4), 1856-1871. [https://doi.org/10.1111/poms.13651](https://doi.org/10.1111/poms.13651).
Ghanbari, J., Abbasi, E., Didekhani, H., & Ashrafi, M. (2022). The impact of strategic cost management on the relationship between supply chain practices, top management support and financial performance improvement. Journal of Applied Research on Industrial Engineering, 9(1), 32-49. [https://doi.org/10.22105/jarie.2021.294904.1364](https://www.google.com/search?q=https://doi.org/10.22105/jarie.2021.294904.1364).
Gonçalves, T., Gaio, C., & Silva, M. (2018). Target costing and innovation-exploratory configurations: A comparison of fsQCA, multivariate regression, and variable cluster analysis. Journal of Business Research, 89, 378-384. [https://doi.org/10.1016/j.jbusres.2018.01.054](https://doi.org/10.1016/j.jbusres.2018.01.054).
Gonzalez, M., Nachtmann, H., & Pohl, E. (2017). Time-driven activity-based costing for health care provider supply chains. The Engineering Economist, 62(2), 161-179. [https://doi.org/10.1080/0013791X.2016.1264035](https://doi.org/10.1080/0013791X.2016.1264035).
Grover, V., & Malhotra, M. K. (2003). Transaction cost framework in operations and supply chain management research: Theory and measurement. Journal of Operations Management, 21(4), 457-473. [https://doi.org/10.1016/S0272-6963(03)00040-8](https://doi.org/10.1016/S0272-6963\(03\)00040-8).
Håkansson, H., & Lind, J. (2006). Accounting in an interorganizational setting. Handbooks of Management Accounting Research, 2, 885-902. [https://doi.org/10.1016/S1751-3243(06)02017-7](https://www.google.com/search?q=https://doi.org/10.1016/S1751-3243\(06\)02017-7).
Hofmann, E., & Bosshard, J. (2017). Supply chain management and activity-based costing: Current status and directions for the future. International Journal of Physical Distribution & Logistics Management, 47(8), 712-735. [https://doi.org/10.1108/IJPDLM-04-2017-0158](https://doi.org/10.1108/IJPDLM-04-2017-0158).
Ittner, C. D., Lanen, W. N., & Larcker, D. F. (2002). The association between activity‐based costing and manufacturing performance. Journal of Accounting Research, 40(3), 711-726. [suspicious link removed].
Jack, L., Florez-Lopez, R., & Ramon-Jeronimo, J. M. (2018). Accounting, performance measurement and fairness in UK fresh produce supply networks. Accounting, Organizations & Society, 64, 17-30. [https://doi.org/10.1016/j.aos.2017.12.005](https://doi.org/10.1016/j.aos.2017.12.005).
Jakobsen, M. (2010). Management accounting as the inter‐organisational boundary. Journal of Accounting & Organizational Change, 6(1), 96-122. Doi: 10.1108/18325911011025713.
Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16(2), 179-204. [https://doi.org/10.1016/j.mar.2005.01.003](https://doi.org/10.1016/j.mar.2005.01.003).
Ketokivi, M., & Mahoney, J. T. (2020). Transaction cost economics as a theory of supply chain efficiency. Production & Operations Management, 29(4), 1011-1031. [https://doi.org/10.1111/poms.13148](https://doi.org/10.1111/poms.13148).
Khoruzhy, L. I., Katkov, Y. N., Khoruzhy, V. I., Romanova, A. A., & Katkova, E. A. (2023). Forming an adaptive model of inter-organisational management accounting in agribusiness organisations within the context of covid-19 spreading. Procedia Environmental Science, Engineering & Management, 9(1), 195-204.
Koberg, E., & Longoni, A. (2019). A systematic review of sustainable supply chain management in global supply chains. Journal of Cleaner Production, 207, 1084-1098. [https://doi.org/10.1016/j.jclepro.2018.10.033](https://doi.org/10.1016/j.jclepro.2018.10.033).
Kulmala, H. I. (2004). Developing cost management in customer-supplier relationships: Three case studies. Journal of Purchasing & Supply Management, 10(2), 65-77. [https://doi.org/10.1016/j.pursup.2004.02.003](https://doi.org/10.1016/j.pursup.2004.02.003).
Kulmala, H. I., Paranko, J., & Uusi-Rauva, E. (2002). The role of cost management in network relationships. International Journal of Production Economics, 79(1), 33-43. Doi:10.1016/S0925-5273(00)00061-X.
Kumra, R., Agndal, H., & Nilsson, U. (2012). Open book practices in buyer‐supplier relationships in India. Journal of Business & Industrial Marketing, 27(3), 196-210. [https://doi.org/10.1108/08858621211207225](https://doi.org/10.1108/08858621211207225).
Lamming, R., Caldwell, N., Phillips, W., & Harrison, D. (2005). Sharing sensitive information in supply relationships: The flaws in one-way open-book negotiation and the need for transparency. European Management Journal, 23(5), 554-563. [https://doi.org/10.1016/j.emj.2005.09.010](https://doi.org/10.1016/j.emj.2005.09.010).
Lee, C. W., Sohn, D. G., Sang, M. G., & Lee, C. (2025). Empirical analysis of barriers to collaborative information sharing in maritime logistics using fuzzy AHP approach. Sustainability, 17(4), 1721. Doi: 10.3390/su17041721.
Lin, B., Collins, J., & Su, R. K. (2001). Supply chain costing: An activity‐based perspective. International Journal of Physical Distribution & Logistics Management, 31(9/10), 702-713. Doi:10.1108/EUM0000000006286.
Lockamy, A., & Smith, W. I. (2000). Target costing for supply chain management: criteria and selection. Industrial Management & Data Systems, 100(5), 210-218. Doi: 10.1108/02635570010304789.
Lodh, S. C., & Gaffikin, M. J.R. (2003). Implementation of an integrated accounting and cost management system using the SAP system: A field study. European Accounting Review, 12(1), 85-121. [https://doi.org/10.1080/0963818031000087899](https://doi.org/10.1080/0963818031000087899).
Malhotra, A., Gosain, S., & Sawy, O. A. E. (2005). Absorptive capacity configurations in supply chains: Gearing for partner-enabled market knowledge creation. MIS Quarterly, 29(1), 145-187. [https://doi.org/10.2307/25148671](https://doi.org/10.2307/25148671).
Manfredi, E., & Capik, P. (2022). A case of trust‐building in the supply chain: Emerging economies perspective. Strategic Change, 31(1), 147-160. [https://doi.org/10.1002/jsc.2488](https://doi.org/10.1002/jsc.2488).
McIvor, R. (2001). Lean supply: The design and cost reduction dimensions. European Journal of Purchasing & Supply Management, 7(4), 227-242. [https://doi.org/10.1016/S0969-7012(01)00004-1](https://doi.org/10.1016/S0969-7012\(01\)00004-1).
Merminod, V., Le Dain, M. -A., & Frank, A. G. (2022). Managing glitches in collaborative product development with suppliers. Supply Chain Management: An International Journal, 27(3), 348-368. [https://doi.org/10.1108/SCM-01-2020-0042](https://doi.org/10.1108/SCM-01-2020-0042).
Modarress, B., Ansari, A., & Lockwood, D. L. (2005). Kaizen costing for lean manufacturing: A case study. International Journal of Production Research, 43(9), 1751-1760. [https://doi.org/10.1080/00207540500034174](https://doi.org/10.1080/00207540500034174).
Möller, K., Windolph, M., & Isbruch, F. (2011). The effect of relational factors on open-book accounting and inter-organizational cost management in buyer-supplier partnerships. Journal of Purchasing & Supply Management, 17(2), 121-131. [https://www.alexandria.unisg.ch/handle/20.500.14171/94213](https://www.alexandria.unisg.ch/handle/20.500.14171/94213).
Mouritsen, J., & Thrane, S. (2006). Accounting, network complementarities and the development of inter-organisational relations. Accounting, Organizations \&Society, 31(3), 241-275. Doi: 10.1016/j.aos.2005.04.002.
Mouritsen, J., Hansen, A., & Hansen, C. Ø. (2001). Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12(2), 221-244. [https://doi.org/10.1006/mare.2001.0160](https://doi.org/10.1006/mare.2001.0160).
Mukwarami, S., Nkwaira, C., & van der Poll, H. M. (2023). Environmental management accounting implementation challenges and supply chain management in emerging economies’ manufacturing sector. Sustainability, 15(2), 1061. [https://doi.org/10.3390/su15021061](https://doi.org/10.3390/su15021061).
Murata, K., Wakabayashi, K., & Watanabe, A. (2014). Study on and instrument to assess knowledge supply chain systems using advanced kaizen activity in SMEs. Supply Chain Forum: An International Journal, 15(2), 20-32. [https://doi.org/10.1080/16258312.2014.11517339](https://doi.org/10.1080/16258312.2014.11517339).
O’Leary, D. E. (2023). Digitization, digitalization, and digital transformation in accounting, electronic commerce, and supply chains. Intelligent Systems in Accounting, Finance \&Management, 30(2), 101-110. [https://doi.org/10.1002/isaf.1524](https://doi.org/10.1002/isaf.1524).
Oberoi, S. S., & Tripathy, B. B. (2024). Supply chain model for three-echelon supply chain for perishable products. Journal of Accounting, Business & Management (JABM), 31(2), 139-157. [https://doi.org/10.31966/jabminternational.v31i2.1004](https://doi.org/10.31966/jabminternational.v31i2.1004).
Ogan., Y. (2010). Information sharing with key suppliers: a transaction cost theory perspective. International Journal of Physical Distribution & Logistics Management, 40(7), 550-578. Doi: 10.1108/09600031011072000.
Orenstein, P., Ladik, D., & Rainford, S. (2016). What are the key drivers of future supply chains? Journal of Accounting, Business & Management (JABM), 23(1), 31-40.
Pereira, V. J., Vieira, S. F. A., Capucho, P. H. P., Suguihiro, V. L. T., & Tridapalli, J. P. (2022). Cost management in the supply chain: An analysis of the costs of different types of municipal procurement. Social Sciences & Humanities Open, 5(1), 100260. [https://doi.org/10.1016/j.ssaho.2022.100260](https://doi.org/10.1016/j.ssaho.2022.100260).
Pérez, B. E., González, J. M. G., & Gallardo, A. L. (2008). Organisational control system in a continuous improvement environment: Special reference to the role of management accounting. Journal of Accounting, Business & Management, 15(1), 1-19.
Piontkowski, J. O., Hoffjan, A., Lachmann, M., & Schuchardt, L. D. (2012). Determinants of the implementation and long-term use of interorganizational cost management tools– an experimental investigation. Performance Measurement & Management Control: Global Issues, 25, 223-246. Doi: 10.1108/s1479-3512(2012)0000025012.
Porter, M. E. (1985). Competitive advantage: Creating and sustaining superior performance. New york: Free Press.
Ramos, M. M. (2004). Interaction between management accounting and supply chain management. Supply Chain Management: An International Journal, 9(2), 134-138. [https://doi.org/10.1108/13598540410527033](https://doi.org/10.1108/13598540410527033).
Rijanto, A. (2024). Blockchain technology roles to overcome accounting, accountability and assurance barriers in supply chain finance. Asian Review of Accounting, 32(5), 728-758. [https://doi.org/10.1108/ARA-03-2023-0090](https://doi.org/10.1108/ARA-03-2023-0090).
Sarwar, M. I., Nisar, K., Khan, I., & Shehzad, D. (2023). Blockchains and triple-entry accounting for B2B business models. Ledger, 8, 37-57. [https://doi.org/10.5195/ledger.2023.288](https://doi.org/10.5195/ledger.2023.288).
Schulze, M., Seuring, S., & Ewering, C. (2012). Applying activity-based costing in a supply chain environment. International Journal of Production Economics, 135(2), 716-725. [https://doi.org/10.1016/j.ijpe.2011.10.005](https://doi.org/10.1016/j.ijpe.2011.10.005).
Seetharaman, A., Patwa, N., Wai, S. L. K., & Shamir, A. (2020). The impact of Eprocurement systems in the biomedical industry. Journal of Accounting, Business & Management (JABM), 27(1), 66-85.
Seuring, S., & Gold, S. (2012). Conducting content‐analysis based literature reviews in supply chain management. Supply Chain Management: An International Journal, 17(5), 544-555. Doi: 10.1108/13598541211258609.
Shaffril, H. A. M., Samsuddin, S. F., & Samah, A. A. (2021). The ABC of systematic literature review: The basic methodological guidance for beginners. Quality & Quantity, 55, 1319-1346. Doi: 10.1007/s11135-020-01059-6.
Shank, J. K. (1989). Strategic cost management: New wine, or just new bottles. Journal of Management Accounting Research, 1, 47-65.
Shank, J. K., & Govindarajan, V. (1992). Strategic cost management: The value chain perspective. Journal of Management Accounting Research, 4, 177-197.
Smith, W. I., & Lockamy, A. (2000). Target costing for supply chain management: An economic framework. Journal of Corporate Accounting & Finance, 12(1), 67-77. Doi: 10.1002/1097-0053(200011/12)12:13.0.CO;2-0.
Sohn, S. -K., Shin, I. -H., & Park, S. (2015). Implementation of interorganizational cost management and its infrastructure: The case of a Korean ‘Chaebol’firm. Asia Pacific Business Review, 21(2), 228-250. [https://doi.org/10.1080/13602381.2014.928105](https://www.google.com/search?q=https://doi.org/10.1080/13602381.2014.928105).
Srivastava, S. K. (2008). Towards estimating cost of quality in supply chains. Total Quality Management, 19(3), 193-208. [https://doi.org/10.1080/14783360701600605](https://doi.org/10.1080/14783360701600605).
Stentoft, J., Narasimhan, R., & Poulsen, T. (2016). Reducing cost of energy in the offshore wind energy industry: The promise and potential of supply chain management. International Journal of Energy Sector Management, 10(2), 151-171. [https://doi.org/10.1108/IJESM-04-2015-0001](https://doi.org/10.1108/IJESM-04-2015-0001).
Suomala, P., Lahikainen, T., Lyly‐Yrjänäinen, J., & Paranko, J. (2010). Open book accounting in practice - exploring the faces of openness. Qualitative Research in Accounting & Management, 7(1), 71-96. Doi: 10.1108/11766091011034280.
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence‐informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222. [https://doi.org/10.1111/1467-8551.00375](https://doi.org/10.1111/1467-8551.00375).
Uddin, M. B. (2013a). Techniques of interorganizational cost management: A review essay. Journal of Statistics & Management Systems, 16(1), 89-108. [https://doi.org/10.1080/09720510.2013.777577](https://doi.org/10.1080/09720510.2013.777577).
Uddin, M. B. (2013b). Investigating the relationships between customer satisfaction, behavioral intentions, and customer loyalty of electronic household products. African Journal of Management Research, 21(1), 49-68.
Uddin, M. B. (2022). The effect of strategic commitment and supply chain collaboration on operational and innovation performance. IIMB Management Review, 34(4), 364-377. [https://doi.org/10.1016/j.iimb.2022.12.002](https://doi.org/10.1016/j.iimb.2022.12.002).
Uddin, M. B. (2025). Investigating the role of relational factors on buyer-supplier relationship commitment to enhance firm performance through supply chain integration. Benchmarking: An International Journal, 32(6), 2099-2132. [https://doi.org/10.1108/BIJ-09-2023-0625](https://doi.org/10.1108/BIJ-09-2023-0625).
Uddin, M. B., & Akhter, B. (2012). Interfirm value creation: Conceptualizing for the success and sustainability of strategic partnerships. ABAC Journal, 32(2), 37-51.
Uddin, M. B., & Akhter, B. (2019). Antecedents and outcomes of supply chain management in Bangladesh. Modern Supply Chain Research & Applications, 1(1), 68-87. [https://doi.org/10.1108/MSCRA-02-2019-0007](https://doi.org/10.1108/MSCRA-02-2019-0007).
Uddin, M. B., & Rahman, M. M. (2015). The impact of corporate social responsibility on firm financial performance. Journal of Business Studies, 36(3), 203-217.
Uddin, M. B., Fu, Y., & Akhter, B. (2020). Inter-organizational cost management: Effects of antecedents and methods in a hybrid relational context. Journal of Business & Industrial Marketing, 35(5), 909-923. Doi: 10.1108/JBIM-07-2019-0348.
Uddin, M. B., Jayaram, J., & Akhter, B. (2025). The impact of supply chain information integration on supply chain coordination and organizational performance: does directionality matter? Production Planning & Control, 36(11), 1474-1498. [https://doi.org/10.1080/09537287.2024.2374816](https://doi.org/10.1080/09537287.2024.2374816).
Uddin, M., & Hassan, M. R. (2011). Conceptual framework of interorganizational cost management: A critical analysis. ASA University Review, 5(2), 299-312.
Vann, C. E. (2016). Strategic benefits of integrating the managerial accounting function with supply chain management. Journal of Corporate Accounting & Finance, 27(3), 21-30. Doi: 10.1002/jcaf.22138.
Wagner, S. M. (2008). Cost management practices for supply chain management: An exploratory analysis. International Journal of Services & Operations Management, 4(3), 296-320. Doi: 10.1504/IJSOM.2008.017296.
Wang, Z., Wang, Q., Zhang, S., & Zhao, X. (2018). Effects of customer and cost drivers on green supply chain management practices and environmental performance. Journal of Cleaner Production, 189, 673-682. [https://doi.org/10.1016/j.jclepro.2018.04.071](https://doi.org/10.1016/j.jclepro.2018.04.071).
Williamson, O. E. (2008). Outsourcing: Transaction cost economics and supply chain management. Journal of Supply Chain Management, 44(2), 5-16. Doi: 10.1111/j.1745-493X.2008.00051.x.
Windolph, M., & Moeller, K. (2012). Open-book accounting: Reason for failure of interfirm cooperation? Management Accounting Research, 23(1), 47-60. [https://doi.org/10.1016/j.mar.2011.07.001](https://doi.org/10.1016/j.mar.2011.07.001).
Wouters, M., & Morales, S. (2014). The contemporary art of cost management methods during product development. Advances in Management Accounting, 24,259-346. Doi: 10.1108/S1474-787120140000024008.
Wouters, M., Anderson, J. C., & Wynstra, F. (2005). The adoption of total cost of ownership for sourcing decisions - a structural equations analysis. Accounting, Organizations \&Society, 30(2), 167-191. Doi: 10.1016/j.aos.2004.03.002.
Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education & Research, 39(1), 93-112. [https://doi.org/10.1177/0739456X177239](https://doi.org/10.1177/0739456X177239).
Yaacob, T. Z., Majid, M. A., Hashim, H. I. C., & Hasan, M. Z. (2024). A systematic review of traceability and monitoring in port transportation processes for halal compliance and certification. Journal of Accounting, Business & Management(JABM), 32(1), 268-278. Doi: 10.31966/jabminternational.v32i1.1458.
Yang, C., Wacker, J. G., & Sheu, C. (2012). What makes outsourcing effective? A transaction-cost economics analysis. International Journal of Production Research, 50(16), 4462-4476. Doi: 10.1080/00207543.2011.600345.
Published
2026-04-21
How to Cite
AKHTER, Bilkis; SARKER, Md. Maksudur Rahman.
Costing techniques in supply chain cost management: A systematic literature review.
Journal of Accounting, Business and Management (JABM), [S.l.], v. 33, n. 1, p. 74-97, apr. 2026.
ISSN 2622-2167.
Available at: <https://journal.stie-mce.ac.id/index.php/jabminternational/article/view/1594>. Date accessed: 26 apr. 2026.
doi: https://doi.org/10.31966/jabminternational.v33i1.1594.
Section
Articles
