STRATEGIC ALIGNMENT BETWEEN ACCOUNTING PRACTICES AND SUPPLY CHAIN EFFICIENCY: A MULTI-DISCIPLINARY APPROACH

This research aims to harmonize the strategic accounts between supply chain effectiveness and accounting practice and explores the impact of the alignment of financial and operational practices on performance at the organizational level. The increased complexity of supply chains has been accompanied by the variability of lead time. As a result, purchasing cycles and reporting processes have become sources of trouble in giving the right financial evaluation and making sure managerial decisions are issued on time. The study, through descriptive, trend, and correlation analysis, reveals that operational delays and cost fluctuations are highly correlated. Thus, it is a very strong signal that the inefficiencies in the workflow have a direct effect on the organization's finances. According to the survey, the organization's responsiveness has been improved significantly through a very high level of agreement in reporting on cost and performance tracking. However, the lack of lead time reporting and inventory monitoring is causing the decision-making process to be at the real-time level. Moreover, the article points out that the significance of online tools has been growing, and the use of predictive analytics, blockchain, and advanced operations research methods is supporting the facilitation of transparency and data integrity, as well as inter-functional coordination. These new technologies are net enablers towards financial accuracy and operational stability. The findings reveal that communication channels may be more effectively coordinated, common performance indicators may be adopted, and technology-led reporting systems may be implemented to a great extent in attaining a higher degree of alignment between the supply chain and accounting departments. The integrated research is fundamentally about financial and operational units as a source of resilience, effectiveness, and strategic success in the long term.