{"id":"https://openalex.org/W2979845545","doi":"https://doi.org/10.5267/j.uscm.2019.7.008","title":"The role of management accounting techniques in determining the relationship between purchasing and supplier management: A case study of retail firms in Kazakhstan","display_name":"The role of management accounting techniques in determining the relationship between purchasing and supplier management: A case study of retail firms in Kazakhstan","publication_year":2019,"publication_date":"2019-10-09","ids":{"openalex":"https://openalex.org/W2979845545","doi":"https://doi.org/10.5267/j.uscm.2019.7.008","mag":"2979845545"},"language":"en","primary_location":{"id":"doi:10.5267/j.uscm.2019.7.008","doi":"https://doi.org/10.5267/j.uscm.2019.7.008","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.uscm.2019.7.008","pdf_url":"https://doi.org/10.5267/j.uscm.2019.7.008","source":{"id":"https://openalex.org/S2764616245","display_name":"Uncertain Supply Chain Management","issn_l":"2291-6822","issn":["2291-6822","2291-6830"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Uncertain Supply Chain Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.5267/j.uscm.2019.7.008","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113703995","display_name":"Aliya Nurgaliyeva","orcid":"https://orcid.org/0000-0001-6044-6926","observed_orcids":["https://orcid.org/0000-0001-6044-6926"]},"institutions":[{"id":"https://openalex.org/I3130577743","display_name":"Narxoz University","ror":"https://ror.org/0523w7v09","country_code":"KZ","type":"education","lineage":["https://openalex.org/I3130577743"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Nurgaliyeva Aliya Miyazhdenovna","raw_affiliation_strings":["Narxoz University, Almaty, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Narxoz University, Almaty, Kazakhstan","institution_ids":["https://openalex.org/I3130577743"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087165443","display_name":"Elmira Syzdykova","orcid":"https://orcid.org/0000-0001-6273-9968","observed_orcids":["https://orcid.org/0000-0001-6273-9968"]},"institutions":[{"id":"https://openalex.org/I2800164252","display_name":"Karaganda Buketov University","ror":"https://ror.org/00eq8hh49","country_code":"KZ","type":"education","lineage":["https://openalex.org/I2800164252"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Syzdykova Elmira Zhaslanovna","raw_affiliation_strings":["Buketov Karaganda State University, Karaganda, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Buketov Karaganda State University, Karaganda, Kazakhstan","institution_ids":["https://openalex.org/I2800164252"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068244780","display_name":"\u0413\u0443\u043c\u0430\u0440 \u041d\u0430\u0437\u0438\u0440\u0430 \u0410\u043d\u0443\u0430\u0440\u0431\u0435\u043a\u043e\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0001-7516-899X","observed_orcids":["https://orcid.org/0000-0001-7516-899X","https://orcid.org/0000-0002-6482-686X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gumar Nazira Anuarbekkyzy","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001670053","display_name":"Aigerim Lambekova","orcid":"https://orcid.org/0000-0001-6818-3665","observed_orcids":["https://orcid.org/0000-0001-6818-3665"]},"institutions":[{"id":"https://openalex.org/I2800164252","display_name":"Karaganda Buketov University","ror":"https://ror.org/00eq8hh49","country_code":"KZ","type":"education","lineage":["https://openalex.org/I2800164252"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Lambekova Aigerim Nurlanovna","raw_affiliation_strings":["Buketov Karaganda State University, Karaganda, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Buketov Karaganda State University, Karaganda, Kazakhstan","institution_ids":["https://openalex.org/I2800164252"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5006457831","display_name":"Zhanat Khishauyeva","orcid":"https://orcid.org/0000-0003-2048-2265","observed_orcids":["https://orcid.org/0000-0003-2048-2265"]},"institutions":[{"id":"https://openalex.org/I2800164252","display_name":"Karaganda Buketov University","ror":"https://ror.org/00eq8hh49","country_code":"KZ","type":"education","lineage":["https://openalex.org/I2800164252"]}],"countries":["KZ"],"is_corresponding":false,"raw_author_name":"Khishauyeva Zhanat Tulegenovna","raw_affiliation_strings":["Buketov Karaganda State University, Karaganda, Kazakhstan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Buketov Karaganda State University, Karaganda, Kazakhstan","institution_ids":["https://openalex.org/I2800164252"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.2019,"has_fulltext":true,"cited_by_count":18,"citation_normalized_percentile":{"value":0.83175431,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"149","last_page":"164"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.7797999978065491,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.7797999978065491,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.19370000064373016,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10328","display_name":"Supply Chain and Inventory Management","score":0.005799999926239252,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accounting-practices","display_name":"management accounting practices","score":0.9539999961853027},{"id":"https://openalex.org/keywords/purchasing","display_name":"purchasing","score":0.9139999747276306},{"id":"https://openalex.org/keywords/supplier-management","display_name":"supplier management","score":0.9800000190734863},{"id":"https://openalex.org/keywords/retail-trade","display_name":"retail trade","score":0.8820000290870667},{"id":"https://openalex.org/keywords/purchasing-planning","display_name":"purchase planning","score":0.5479999780654907},{"id":"https://openalex.org/keywords/make-or-buy-decision","display_name":"make-or-buy decision","score":0.800000011920929},{"id":"https://openalex.org/keywords/supplier-certification","display_name":"supplier certification","score":0.8510000109672546},{"id":"https://openalex.org/keywords/value-analysis","display_name":"value analysis","score":0.9279999732971191},{"id":"https://openalex.org/keywords/delivery-time","display_name":"delivery time","score":0.6800000071525574},{"id":"https://openalex.org/keywords/kazakhstan","display_name":"Kazakhstan","score":0.4410000145435333}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7795296907424927},{"id":"https://openalex.org/C2778813691","wikidata":"https://www.wikidata.org/wiki/Q1369832","display_name":"Purchasing","level":2,"score":0.7467852830886841},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6215146780014038},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5175380110740662},{"id":"https://openalex.org/C92361134","wikidata":"https://www.wikidata.org/wiki/Q7260943","display_name":"Purchasing management","level":3,"score":0.45428016781806946},{"id":"https://openalex.org/C104861157","wikidata":"https://www.wikidata.org/wiki/Q1357275","display_name":"Supplier relationship management","level":4,"score":0.43036359548568726},{"id":"https://openalex.org/C44104985","wikidata":"https://www.wikidata.org/wiki/Q492886","display_name":"Supply chain management","level":3,"score":0.4187760651111603},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.37542152404785156},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3521685004234314},{"id":"https://openalex.org/C108713360","wikidata":"https://www.wikidata.org/wiki/Q1824206","display_name":"Supply chain","level":2,"score":0.20114320516586304}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5267/j.uscm.2019.7.008","doi":"https://doi.org/10.5267/j.uscm.2019.7.008","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.uscm.2019.7.008","pdf_url":"https://doi.org/10.5267/j.uscm.2019.7.008","source":{"id":"https://openalex.org/S2764616245","display_name":"Uncertain Supply Chain Management","issn_l":"2291-6822","issn":["2291-6822","2291-6830"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Uncertain Supply Chain Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5267/j.uscm.2019.7.008","doi":"https://doi.org/10.5267/j.uscm.2019.7.008","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.uscm.2019.7.008","pdf_url":"https://doi.org/10.5267/j.uscm.2019.7.008","source":{"id":"https://openalex.org/S2764616245","display_name":"Uncertain Supply Chain Management","issn_l":"2291-6822","issn":["2291-6822","2291-6830"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Uncertain Supply Chain Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2979845545.pdf","grobid_xml":"https://content.openalex.org/works/W2979845545.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1998089157","https://openalex.org/W4403738358","https://openalex.org/W2323571306","https://openalex.org/W2056851072","https://openalex.org/W2371925137","https://openalex.org/W2143089240","https://openalex.org/W1766255287","https://openalex.org/W2360268763","https://openalex.org/W7011343618","https://openalex.org/W2047811735"],"abstract_inverted_index":{"The":[0],"main":[1],"concern":[2],"of":[3,13,30,76,111,115,131,140,158,176,188],"the":[4,11,19,27,34,45,92,103,108,116,121,129,132,138,147,173,184,195,209,218,226],"current":[5,133],"empirical":[6],"research":[7,109],"is":[8,42,50,95,183],"to":[9,101,120,127,181,207,212],"examine":[10,128],"role":[12],"management":[14,25,213,224],"accounting":[15,49,178,214],"techniques":[16,215],"in":[17,26,225],"determining":[18],"relationship":[20,219],"between":[21,220],"purchasing":[22,148,182,190,221],"and":[23,59,69,74,78,106,124,156,160,186,205,216,222],"supplier":[24,65,223],"retail":[28,227],"sector":[29],"Kazakhstan,":[31],"which":[32],"during":[33],"last":[35],"four":[36],"years,":[37],"has":[38],"grown":[39],"significantly.This":[40],"study":[41,117,170],"based":[43],"on":[44],"premise":[46],"that":[47,137,163,172],"managerial":[48,87,177],"aligned":[51,85],"with":[52,62,86,179,194],"many":[53],"factors":[54,153],"such":[55,152],"as":[56,71,97],"quality,":[57],"reliability,":[58],"price":[60],"along":[61],"make-or-buy":[63],"analysis,":[64,68],"certifications,":[66],"value":[67],"certification":[70],"well.Besides,":[72],"planning":[73],"sharing":[75],"information":[77],"holding":[79],"ethical":[80],"standards":[81],"can":[82,164],"also":[83,151],"be":[84,201],"accounting.Employing":[88],"a":[89,98,125,189],"survey-based":[90],"methodology,":[91],"SEM-PLS":[93],"technique":[94],"used":[96],"statistical":[99],"tool":[100],"test":[102],"hypothesized":[104],"relationships":[105],"answer":[107],"questions":[110],"this":[112],"study.The":[113,134],"findings":[114,199],"provide":[118],"support":[119],"theoretical":[122],"framework":[123],"ground":[126],"hypotheses":[130],"results":[135],"reveal":[136],"cost":[139],"purchased":[141],"goods":[142,159,193],"did":[143],"not":[144],"represent":[145],"only":[146],"element":[149],"but":[150],"like":[154],"quantity":[155],"quality":[157],"delivery":[161],"time":[162],"significantly":[165],"influence":[166],"any":[167],"organizational":[168],"operations.The":[169],"reiterates":[171],"basic":[174],"purpose":[175],"reference":[180],"formulation":[185],"execution":[187],"plan":[191],"for":[192,203],"supporting":[196],"operation":[197],"strategies.These":[198],"will":[200],"helpful":[202],"policymakers":[204],"practitioners":[206],"understand":[208],"issues":[210],"related":[211],"determine":[217],"sector..":[228]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2019-10-18T00:00:00"}
