Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. Furthermore, the study defined how Sustainable Integration can be accomplished, which tools, techniques, and procedures are suited for supporting Sustainable Integration, and how controlling process supports the Sustainable phenomenon between business processes. The reasonable methods of conducting qualitative and exploratory studies have been employed to handle empirical gathering data by interviews with strategic business process managers in industrial Swedish Manufacturing cases. Then the data has been analyzed in a Within-case analysis and Cross-case synthesis following by interpretation and implications. Using the regressive method and advanced method, the study sent the manuscript to interviewees and went back from results to theory to add observed and found out knowledge to the theory. Findings; the study found out that Sustainable Integration is accomplished by supporting and controlling processes of harmonized and continuous flows of information, product, technology, and financial resources through strategic close inter-organizational relationship which are conducted by Strategic Management Accounting and Control process. Sustainable and competitive tools, techniques and procedures are employed to support the Sustainable Integration phenomenon between strategic sub-business processes in case of SSRM and SCRM processes. Various levels of Sustainable Integration regards the extent of harmonization and close long-term relationship are occurred based on openness, innovativeness, trust, commitment and transparency between industrial manufacturing Swedish companies. Developed and reconfigured Strategic Management Accounting and Control process supports Sustainable Integration by the aim of achieving Sustainable Competitive Advantages and Sustainable Sourcing.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:lnu-90144 |
| Date | January 2019 |
| Creators | Biglari, Bahram, Haidari, Nael |
| Publisher | Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO) |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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