Supply chain management and inter-organisational accounting : a Brazilian case.

The main purpose of this study is to extend knowledge of inter-organisational
accounting (IOA). The role of accounting in the development of a supply chain
management (SCM) initiative is analysed through an actor-network theory (ANT)
lens, which allows recognition of accounting as a non-human actor capable of
influencing the outcome of social relations. ANT is used to understand how
accounting can be an actor in contributing to the mediation, building, and shaping
of a SCM project. The field research consists of an action research (AR) case
study based on a Brazilian glassware manufacturer. AR involves both taking
action and developing knowledge about action. AR was chosen in response to the
call for further studies using this methodological approach according to the
management accounting literature. Moreover, AR enhanced access to the case
company and followed an ongoing situation, which is essential from the ANT
perspective. The innovative combination of ANT and AR is a distinctive aspect of
this research, facilitating its contribution to both the theory and practice of
management accounting. Despite potential controversies that can arise, the
findings of this research emphasise that the combination of ANT and AR is worth
pursuing. This research brings new insights regarding resistance to change in the
lOA context. It was observed that accounting can be, at the same time, a source of
motivation and resistance to change. The findings also show that accounting may
need to change in order to adapt to the SCM environment and reinforces that there
is a strong and complex relationship between trust and accounting in this context.
Moreover, this research confirms that accounting may play a constitutional, but
controversial role in the development of inter-organisational relationships. Thus,
this thesis contributes to the body of literature on IOA, highlighting new
controversies and providing insights into the Brazilian context. Since Brazil is one
of the 'BRIC' (Brazil, Russia, India, China) countries, it is anticipated that this
research will help to inform the growing debates on the application of accounting
and SCM practices in emerging economies.