INTERNATIONAL ACCOUNTING FOR GLOBAL SUPPLY CHAIN MANAGEMENT
ABSTRACT
This study aims to investigate (1) the role of accounting in global supply chain management, (2) the challenges of financial reporting and compliance in international supply chains, and (3) the impact of accounting practices on supply chain efficiency and transparency. A survey research design is justified to gather data from accountants involved in global supply chain management. Using Taro Yamane's formula, a sample size of 340 respondents was selected, providing a representative sample. The case study is conducted in Lagos, Nigeria, a major hub for global supply chains. The reliability coefficient score of the survey instrument is 0.86, indicating high internal consistency. Findings indicate that accounting plays a vital role in managing financial transactions, ensuring compliance, and enhancing the efficiency of global supply chains. Recommendations suggest enhancing the integration of advanced accounting software in supply chain management and providing continuous training for accountants in international supply chain finance.
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