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IOSR Journal of Business and Management (IOSR-JBM)
e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 11, Issue 2 (May. - Jun. 2013), PP 80-84
Accounting, Purchasing and Supply Chain Management Interface
Rafiu Akinpelu Olaore1, Nafisat Toyosi Adebisi2
Department of Purchasing Supply, Faculty of Management Studies, Osun State Polytechnic, Iree, P. M. B.
301 Iree, Osun State, Nigeria
Department of Accountancy, Faculty of Financial Studies, Osun State Polytechnic, Iree, P. M. B. 301 Iree,
Osun State, Nigeria
Abstract : This paper examines an interface between accounting system and purchasing/supply chain
management. It explains how professional purchasing/supply management and accounting personnel contribute
at least as much to the success of their organisation in areas such as supplier sourcing, or substitute materials,
price determination, value analysis, outsourcing, make or buy analysis, invoice settlement and payment. At the
most fundamental level, supply management concerns quick execution of work expeditiously, without fault in a
cost effective manner. The paper details efficacy of goods inspection and reception procedure for the right
quality and quantity through the association of purchasing and accounting department. The findings suggest
that a cooperative relationship between purchasing and accounting/finance clearly can impact the development
of a good supplier relations and cost reduction for the benefit of an organisation.
Keywords: Purchasing, Supply chain management, Accounting, Outsourcing, Value Analysis, Invoic e.
I. Introduction
Purchasing can be described as the acquisition of required materials, services, and equipment f
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