Our research study found that management accountants and management accounting clearly have a role to play in the management of improved reverse logistics processes. Managers from other disciplines engaged in these processes were strongly in favour of management accountants being involved. There was strong support for the idea that management accounting information could be used as a driver of change within organisations. Increased transparency and awareness of the real costs of reverse logistics were an essential first step in trying to improve processes and improve both bottom line performance and customer service. Recognition that improved reverse logistics processes would also reduce transport movements was evident, although the companies concerned did not particularly include sustainability measures as part of their transparent performance information.
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