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تحديات فاعلية سلسلة التجهيز بإشارة خاصة للشركات العالمية الكبرى
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توطئة

ظهر اهتمام متزايد في إدارة سلسلة التجهيز (Supply Chain Management) خلال الأعوام العشرين الماضية، بوصفها مصدراً ثرياً للتنافسية (Competitiveness) وخلق القيمة (Value Creation). ولقد جاء هذا التطور بفعل موجتين من التطور: الأولى، تمثلت بزيادة التوجه نحو التوريد الخارجي الستراتيجي (Strategic Outsourcing) كرؤية للشركات بأن تصبح سريعة جداً بالتركيز على الأنشطة الجوهرية والتعاقد الخارجي، وبشكل أكثر من أي سبيل آخر. وبمرور الوقت أنتج ذلك أشكالاً متعددة الطبقات، كالتوريد الخارجي الذي يتحرك أو ينتقل خلف الكواليس نحو سلسلة القيمة. وأما الموجة الثانية (الحاضرة)، فهي التي توصف سلاسل القيمة، بأنها معقدة للغاية، حيث أن قابلية إدارتها، بفاعلية اخذ يُنظر إليه، بأنه مقدرة استراتيجية (Strategic Ability) بحد ذاتها . وعلى أية حال، أنه على الرغم، من الأهمية المتزايدة إليها، فإن إدارة سلسلة التجهيز، قد استمرت في الإخفاق بالإيفاء بوعودها التي قطعتها على نفسها. وطبقاً لدراسات مسحية حديثة لـ (Booz Allen Hamilton) ذكرت فيها أن عالم الأعمال يستثمر في الوقت الحاضر حوالى (20) مليار دولار أمريكي سنوياً على أنظمة المعلومات المصممة لتحسين أداء سلسلة التجهيز، ومع ذلك أنه حوالى (50%) تقريباً من الشركات ما زالت مصابة بخيبة أمل من تأثيرها الحقيقي على أدائها (Heckman et al,2003).

انطلاقا من ذلك، وعِبر قرآتنا الكثيرة عن الموضوع أعلاه، وقع اختيارنا على مقالة رائعة لأستاذ الإدارة الستراتيجية الدكتور (Brain Leavy) من مدرسة أعمال جامعة
(
Dublin City)، والموسومة (Supply Chain Effectiveness: Strategy & Integration)، والمنشورة في (Handbook of Business Strategy)، لعام (2006)، لنقوم بنقلها إلى العربية عِبر عرضها والإضافة إليها، بهدف تعميم الفائدة إلى المختصين والمعنيين والمختصين بهذا الموضوع. 

انطلقت المقالة من افتراض رئيس مفاده، إن التكنولوجيا ليست وحدها هي الجـواب الوحيد، فالستراتيجية والإدارة هما العنصـران الحاسمان هنا. وعليه، إن استراتيجية التجهيـز الفاعلـة، بشكل كبير، تعني الإجابـة على سؤالين أساسيين هما: ما الذي نورّده خارجياً؟
(
What to outsource)، ومتى نتشارك؟ (When to partner)

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هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب

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