Suryanto, Tulus and Komalasari, Agrianti (2019) Effect of mandatory adoption of international financial reporting standard (IFRS) on supply chain management: A case of Indonesian dairy industry. Uncertain Supply Chain Management, 7(2), 169-178., 7 (2). pp. 168-178. ISSN ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print) Quarterly Publication


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A B S T R A C T The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design. Based on literature, six hypotheses were proposed concerning the relationship between international financial reporting and supply chain management. Data were collected from the employees of the dairy companies in Indonesia through area cluster sampling technique. Only those employees were selected having direct relationship with supply chain and accounting activities. Structural equation modelling was sued to test the hypotheses. The results of the study reveal that international financial reporting had significant association with supply chain management. The elements of supply chain accounting quality, namely; value relevance, earnings management and timely loss recognition had significant positive relationship with supply chain management. A better implementation of international financial reporting is the key to enhance the supply chain management. Keywords: Financial reporting standard, Supply chain management, Value relevance Earnings management, Timely loss recognition, IFRS

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Dr. Agrianti Komalasari
Date Deposited: 14 May 2019 03:05
Last Modified: 14 May 2019 03:05

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