European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms …

Recording past facts and events, accounting may be erroneously considered useless for Supply chain management. Since we … are aware of the complexity of the subject, we tried to bring SCM in the area of accounting and of the relationships that … usefulness of accounting and its products in insuring the performance of Supply chain management. Our study reveals the support …