How to cite this paper
Hasyim, A & Jabid, A. (2019). Does cost accounting system contributes in supply chain operations?.Uncertain Supply Chain Management, 7(2), 157-168.
Refrences
Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.
Abdul Majid, J., & Sulaiman, M. (2008). Implementation of activity based costing in Malaysia: A case study of two companies. Asian Review of Accounting, 16(1), 39-55.
Abernethy, M. A., Lillis, A. M., Brownell, P., & Carter, P. (2001). Product diversity and costing system design choice: field study evidence. Management Accounting Research, 12(3), 261-279.
Adusei, C. (2018). Public Procurement in the Health Services: Application, Compliance and Challenges. Humanities and Social Sciences Letters, 6(2), 41-50.
Ahmad, I., Das, T. T., Yasin, M., & Hossain, M. A. (2016). Study on Biochemical Compounds, Antioxidant Activity and Organoleptic Taste of Some Spice Tea. Agriculture and Food Sciences Research, 3(2), 53-58.
Ahmad, I., Das, T. T., Yasin, M., & Hossain, M. A. (2016). Study on Biochemical Compounds, Antioxidant Activity and Organoleptic Taste of Some Spice Tea. Agriculture and Food Sciences Research, 3(2), 53-58.
Al-Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research, 18(4), 399-424.
Angbre, F. A. (2016). The Role of Agricultural Education in Ensuring National Security in Nigeria. Agriculture and Food Sciences Research, 3(1), 25-28.
Argilés, J. M., & Slof, E. J. (2003). The use of financial accounting information and firm performance: an empirical quantification for farms. Accounting and Business Research, 33(4), 251-273.
Bhukuth, A., Roumane, A., & Terrany, B. (2018). Cooperative, human capital and poverty: A theoretical framework. Economics & Sociology, 11(2), 11-18.
Biondi, L., Gulluscio, C., Rossi, A., & D'Alessio, L. (2017). Accounting costs without a cost accounting system: the case of a small Italian winery of excellence. Piccola Impresa/Small Business, 3.
Carolina, Y., & Susanto, A. (2017). Analyzing the effect of top management support on accounting information system (AIS) success. Advanced Science Letters, 23(11), 11625-11628.
Castorena, O. H., Enríquez, L. A., & González, M. (2014). The Influence of information Technology and communication Supply Chain management performance for greater sme manufacturing in Aguascalientes. International Journal of Business, 1(12), 382-396.
Chowdhury, T. S., Habibullah, M., & Nahar, N. (2018). Risk and return analysis of closed-end mutual fund in Bangladesh. Journal of Accounting, Business and Finance Research, 3(2), 83-92.
Dim, N. U., & Ezeabasili, A. C. C. (2015). Strategic supply chain framework as an effective approach to procurement of public construction projects in Nigeria. International Journal of Management and Sustainability, 4(7), 163-172.
Fatah, A. M. A. (2013). An empirical study of the use of cost accounting systems in the Libyan agricultural firms. Universiti Utara Malaysia.
Foong, S.-Y., & Anak Teruki, N. (2009). Cost-system functionality and the performance of the Malaysian palm oil industry. Asian Review of Accounting, 17(3), 212-225.
Geiger, D. R., & Ittner, C. D. (1996). The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society, 21(6), 549-567.
Girik Allo, A., Sukartini, N. M., & Widodo, T. (2017). Dynamic Changes in Comparative Advantage of Indonesian Agricultural Products.
Hair, E., Halle, T., Terry-Humen, E., Lavelle, B., & Calkins, J. (2006). Children's school readiness in the ECLS-K: Predictions to academic, health, and social outcomes in first grade. Early Childhood Research Quarterly, 21(4), 431-454.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. (2010). Multivariate Data Analysis (ed.): Pearson Prentice Hall.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Hameed, U. H., Shabbir, M. S., Raza, A., & Salman, A. (2018). Remedies of low performance among Pakistani e-logistic companies: The role of firm’s IT capability and information communication technology (ICT). Uncertain Supply Chain Management, 7(2).
Hameed, W. U., Basheer, M. F., Iqbal, J., Anwar, A., & Ahmad, H. K. (2018). Determinants of Firm’s open innovation performance and the role of R & D department: an empirical evidence from Malaysian SME’s. Journal of Global Entrepreneurship Research, 8(1), 29.
Waseem-Ul-Hameed, F. H., Ali, M., & Arif, M. (2017). Enterprise Risk Management (ERM) System: Implementation problem and role of audit effectiveness in Malaysian firms. Asian Journal of Multidisciplinary Studies, 5, 11.
Hameed, W., Mohammad, B., Hisham,, Shahar, B., Kadir, Hanita,, Aljumah, A. I., & Azizan, S. (2018). The effect of integration between audit and leadership on supply chain performance: Evidence from UK based supply chain companies. Uncertain Supply Chain Management, 7.
Hameed, W. U., Nadeem, S., Azeem, M., Aljumah, A. I., & Adeyemi, R. A. (2018). Determinants of E-Logistic Customer Satisfaction: A Mediating Role of Information and Communication Technology (ICT). International Journal of Supply Chain Management, 7(1), 105-111.
Jaya, A. K., & Verawaty, V. (2015). The accessibility determinants of internet financial reporting of manufacture company listed in Indonesia Stock Exchange. Asian Economic and Financial Review, 5(2), 238-238.
Kimengsi, J. N., & Gwan, S. A. (2017). Reflections on decentralization, community empowerment and sustainable development in cameroon. International Journal of Emerging Trends in Social Sciences, 1(2), 53-60.
Kirakowski, J. (2000). Questionnaires in usability engineering. Human Factors Research Group, Cork, Ireland.
Kouřilová, J., & Plevková, D. (2013). DMFCA model as a possible way to detect creative accounting and accounting fraud in an enterprise. Financial Assets and Investing, 4(2), 14-27.
Maqbool, N., Hameed, W. U. L., & Habib, M. U. (2018). Impact of political influences on stock returns. International Journal of Multidisciplinary Scientific Publication (IJMSP), 1(1).
Marota, R., Ritchi, H., Khasanah, U., & Abadi, R. F. (2017). Material flow cost accounting approach for sustainable supply chain management system. International Journal of Supply Chain Management, 6(2), 33-37.
Mia, L., & Clarke, B. (1999). Market competition, management accounting systems and business unit performance. Management Accounting Research, 10(2), 137-158.
Nazal, A. I. (2017). Financial tables reports gaps in Jordanian Islamic Banks. The Economics and Finance Letters, 4(2), 9-15.
Ning, Y. (2005). The development of costing systems: A historical perspective. Journal of Modern Accounting and Auditing, 1(2), 16-29.
Nze, I. C., Ogwude, I. C., Nnadi, K. U., & Ibe, C. C. (2016). Modelling the relationship between demand for river port services and vessel supply costs: Empirical evidence from Nigeria. Global Journal of Social Sciences Studies, 2(3), 144-149.
Ogundana, O., Okere, W., Ayomoto, O., Adesanmi, D., Ibidunni, S., & Ogunleye, O. (2017). ICT and accounting system of SMEs in Nigeria. Management Science Letters, 7(1), 1-8.
Pavlatos, O., & Paggios, I. (2009). A survey of factors influencing the cost system design in hotels. International Journal of Hospitality Management, 28(2), 263-271.
Purnama, C. (2014). Improved performance through empowerment of small industry. Journal of Social Economics Research, 1(4), 72-86.
Solomon, C., Mohamad, M. N., & Jamaluddin, R. (2014). Development in corporate sustainability: The green supply chain management perspective and challenges. Journal of Asian Scientific Research, 4(10), 590.
Szychta, A. (2002). The scope of application of management accounting methods in Polish enterprises. Management Accounting Research, 13(4), 401-418.
Tanoos, J. J. (2017). East Asian trade cooperation versus US and EU protectionist trends and their association to Chinese steel exports. Asian Journal of Economics and Empirical Research, 4(1), 1-7.
Taqi, M., Ajmal, M & Ansari, M.S (2018). Financial efficiency of India tourism development corporation (ITDC) limited: An empirical study. Journal of Tourism Management Research, 5(1), 14-22.
Ul-Hameed, W., Mohammad, H., & Shahar, H. (2018). Microfinance institute’s non-financial services and women-empowerment: The role of vulnerability. Management Science Letters, 8(10), 1103-1116.
Vazakidis, A., Stergios, A., & Laskaridou, E. (2010). The importance of information through accounting practice in agricultural sector-European data network.
Wang, Y. B., & Lu, J. R. (2016). A supply-lock competitive market for investable products. Asian Development Policy Review, 4(4), 127-133.
Welsch, H., Liao, J., & Stoica, M. (2001). Absorptive capacity and firm responsiveness: An empirical investigation of growth-oriented firms. Paper presented at the Proceedings of 2nd USASBE/SBIDA Conference, An Entrepreneurial Odyssey, Orlando, USA.
Wijewardena, H., & De Zoysa, A. (1999). Comparative analysis of management accounting practices in Australia and Japan: An empirical investigation.
Yunus, R. (2017). Indonesian women and agriculture sector. International Journal of Applied Engineering Research, 10(89), 84-93.
Zaki. (2004). Agricultural cost accounting (2nd ed.). Aman: Dar Zahran.
Abdul Majid, J., & Sulaiman, M. (2008). Implementation of activity based costing in Malaysia: A case study of two companies. Asian Review of Accounting, 16(1), 39-55.
Abernethy, M. A., Lillis, A. M., Brownell, P., & Carter, P. (2001). Product diversity and costing system design choice: field study evidence. Management Accounting Research, 12(3), 261-279.
Adusei, C. (2018). Public Procurement in the Health Services: Application, Compliance and Challenges. Humanities and Social Sciences Letters, 6(2), 41-50.
Ahmad, I., Das, T. T., Yasin, M., & Hossain, M. A. (2016). Study on Biochemical Compounds, Antioxidant Activity and Organoleptic Taste of Some Spice Tea. Agriculture and Food Sciences Research, 3(2), 53-58.
Ahmad, I., Das, T. T., Yasin, M., & Hossain, M. A. (2016). Study on Biochemical Compounds, Antioxidant Activity and Organoleptic Taste of Some Spice Tea. Agriculture and Food Sciences Research, 3(2), 53-58.
Al-Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research, 18(4), 399-424.
Angbre, F. A. (2016). The Role of Agricultural Education in Ensuring National Security in Nigeria. Agriculture and Food Sciences Research, 3(1), 25-28.
Argilés, J. M., & Slof, E. J. (2003). The use of financial accounting information and firm performance: an empirical quantification for farms. Accounting and Business Research, 33(4), 251-273.
Bhukuth, A., Roumane, A., & Terrany, B. (2018). Cooperative, human capital and poverty: A theoretical framework. Economics & Sociology, 11(2), 11-18.
Biondi, L., Gulluscio, C., Rossi, A., & D'Alessio, L. (2017). Accounting costs without a cost accounting system: the case of a small Italian winery of excellence. Piccola Impresa/Small Business, 3.
Carolina, Y., & Susanto, A. (2017). Analyzing the effect of top management support on accounting information system (AIS) success. Advanced Science Letters, 23(11), 11625-11628.
Castorena, O. H., Enríquez, L. A., & González, M. (2014). The Influence of information Technology and communication Supply Chain management performance for greater sme manufacturing in Aguascalientes. International Journal of Business, 1(12), 382-396.
Chowdhury, T. S., Habibullah, M., & Nahar, N. (2018). Risk and return analysis of closed-end mutual fund in Bangladesh. Journal of Accounting, Business and Finance Research, 3(2), 83-92.
Dim, N. U., & Ezeabasili, A. C. C. (2015). Strategic supply chain framework as an effective approach to procurement of public construction projects in Nigeria. International Journal of Management and Sustainability, 4(7), 163-172.
Fatah, A. M. A. (2013). An empirical study of the use of cost accounting systems in the Libyan agricultural firms. Universiti Utara Malaysia.
Foong, S.-Y., & Anak Teruki, N. (2009). Cost-system functionality and the performance of the Malaysian palm oil industry. Asian Review of Accounting, 17(3), 212-225.
Geiger, D. R., & Ittner, C. D. (1996). The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society, 21(6), 549-567.
Girik Allo, A., Sukartini, N. M., & Widodo, T. (2017). Dynamic Changes in Comparative Advantage of Indonesian Agricultural Products.
Hair, E., Halle, T., Terry-Humen, E., Lavelle, B., & Calkins, J. (2006). Children's school readiness in the ECLS-K: Predictions to academic, health, and social outcomes in first grade. Early Childhood Research Quarterly, 21(4), 431-454.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. (2010). Multivariate Data Analysis (ed.): Pearson Prentice Hall.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Hameed, U. H., Shabbir, M. S., Raza, A., & Salman, A. (2018). Remedies of low performance among Pakistani e-logistic companies: The role of firm’s IT capability and information communication technology (ICT). Uncertain Supply Chain Management, 7(2).
Hameed, W. U., Basheer, M. F., Iqbal, J., Anwar, A., & Ahmad, H. K. (2018). Determinants of Firm’s open innovation performance and the role of R & D department: an empirical evidence from Malaysian SME’s. Journal of Global Entrepreneurship Research, 8(1), 29.
Waseem-Ul-Hameed, F. H., Ali, M., & Arif, M. (2017). Enterprise Risk Management (ERM) System: Implementation problem and role of audit effectiveness in Malaysian firms. Asian Journal of Multidisciplinary Studies, 5, 11.
Hameed, W., Mohammad, B., Hisham,, Shahar, B., Kadir, Hanita,, Aljumah, A. I., & Azizan, S. (2018). The effect of integration between audit and leadership on supply chain performance: Evidence from UK based supply chain companies. Uncertain Supply Chain Management, 7.
Hameed, W. U., Nadeem, S., Azeem, M., Aljumah, A. I., & Adeyemi, R. A. (2018). Determinants of E-Logistic Customer Satisfaction: A Mediating Role of Information and Communication Technology (ICT). International Journal of Supply Chain Management, 7(1), 105-111.
Jaya, A. K., & Verawaty, V. (2015). The accessibility determinants of internet financial reporting of manufacture company listed in Indonesia Stock Exchange. Asian Economic and Financial Review, 5(2), 238-238.
Kimengsi, J. N., & Gwan, S. A. (2017). Reflections on decentralization, community empowerment and sustainable development in cameroon. International Journal of Emerging Trends in Social Sciences, 1(2), 53-60.
Kirakowski, J. (2000). Questionnaires in usability engineering. Human Factors Research Group, Cork, Ireland.
Kouřilová, J., & Plevková, D. (2013). DMFCA model as a possible way to detect creative accounting and accounting fraud in an enterprise. Financial Assets and Investing, 4(2), 14-27.
Maqbool, N., Hameed, W. U. L., & Habib, M. U. (2018). Impact of political influences on stock returns. International Journal of Multidisciplinary Scientific Publication (IJMSP), 1(1).
Marota, R., Ritchi, H., Khasanah, U., & Abadi, R. F. (2017). Material flow cost accounting approach for sustainable supply chain management system. International Journal of Supply Chain Management, 6(2), 33-37.
Mia, L., & Clarke, B. (1999). Market competition, management accounting systems and business unit performance. Management Accounting Research, 10(2), 137-158.
Nazal, A. I. (2017). Financial tables reports gaps in Jordanian Islamic Banks. The Economics and Finance Letters, 4(2), 9-15.
Ning, Y. (2005). The development of costing systems: A historical perspective. Journal of Modern Accounting and Auditing, 1(2), 16-29.
Nze, I. C., Ogwude, I. C., Nnadi, K. U., & Ibe, C. C. (2016). Modelling the relationship between demand for river port services and vessel supply costs: Empirical evidence from Nigeria. Global Journal of Social Sciences Studies, 2(3), 144-149.
Ogundana, O., Okere, W., Ayomoto, O., Adesanmi, D., Ibidunni, S., & Ogunleye, O. (2017). ICT and accounting system of SMEs in Nigeria. Management Science Letters, 7(1), 1-8.
Pavlatos, O., & Paggios, I. (2009). A survey of factors influencing the cost system design in hotels. International Journal of Hospitality Management, 28(2), 263-271.
Purnama, C. (2014). Improved performance through empowerment of small industry. Journal of Social Economics Research, 1(4), 72-86.
Solomon, C., Mohamad, M. N., & Jamaluddin, R. (2014). Development in corporate sustainability: The green supply chain management perspective and challenges. Journal of Asian Scientific Research, 4(10), 590.
Szychta, A. (2002). The scope of application of management accounting methods in Polish enterprises. Management Accounting Research, 13(4), 401-418.
Tanoos, J. J. (2017). East Asian trade cooperation versus US and EU protectionist trends and their association to Chinese steel exports. Asian Journal of Economics and Empirical Research, 4(1), 1-7.
Taqi, M., Ajmal, M & Ansari, M.S (2018). Financial efficiency of India tourism development corporation (ITDC) limited: An empirical study. Journal of Tourism Management Research, 5(1), 14-22.
Ul-Hameed, W., Mohammad, H., & Shahar, H. (2018). Microfinance institute’s non-financial services and women-empowerment: The role of vulnerability. Management Science Letters, 8(10), 1103-1116.
Vazakidis, A., Stergios, A., & Laskaridou, E. (2010). The importance of information through accounting practice in agricultural sector-European data network.
Wang, Y. B., & Lu, J. R. (2016). A supply-lock competitive market for investable products. Asian Development Policy Review, 4(4), 127-133.
Welsch, H., Liao, J., & Stoica, M. (2001). Absorptive capacity and firm responsiveness: An empirical investigation of growth-oriented firms. Paper presented at the Proceedings of 2nd USASBE/SBIDA Conference, An Entrepreneurial Odyssey, Orlando, USA.
Wijewardena, H., & De Zoysa, A. (1999). Comparative analysis of management accounting practices in Australia and Japan: An empirical investigation.
Yunus, R. (2017). Indonesian women and agriculture sector. International Journal of Applied Engineering Research, 10(89), 84-93.
Zaki. (2004). Agricultural cost accounting (2nd ed.). Aman: Dar Zahran.