The Impact of New Management Accounting Practices on Strategic Buyer–Supplier Relationship within the Supply Chain: An Empirical Analysis within the Tunisian Context

The literature offers little empiric evidence on the role of management accounting in inter-firm relationships. So, in the following research, we examined the effect of the use of a set of new management accounting practices namely the ABC, the balanced scorecard and the financial and accounting benchmarking as well as the effect of the investment in information and communication technologies (ICT) on the improvement of the features of strategic buyer-supplier relationships (SBSR) within supply chain while taking into account the moderator effect of ICT. The Results show that new management accounting practices and investment in ICT have a positive and significant effect on the improvement of the features of strategic buyer-supplier relationships (SBSR). However, the moderator effect of ICT on the relationship between the use of new management accounting practices and the improvement of the features of strategic buyer-supplier relationships (SBSR) is not demonstrated.