Inter-Organizational Cost Management and Open Book Accounting: A Review
This paper aims to review the recent literature on inter-organizational cost management (IOCM) and open book accounting (OBA) practices, and their relationship with cost reduction.
Bakil DhaifAllah +3 more
doaj +9 more sources
أثر إدارة التکلفة البينية لأعضاء سلسلة التوريد على أمن المعلومات المحاسبية The impact of Inter-Organizational Cost Management of supply chain members on the security of accounting information [PDF]
الملخص: تهدف الدراسة إلى التعرف على أثر إدارة التکلفة البينية لأعضاء سلسلة التوريد على أمن المعلومات المحاسبية، ولتحقيق هذا الهدف تم تقسيم البحث إلي شقين، الشق النظري لتأصيل مجهـود البحث وإستطلاع الجهود السابقة في هذا المجال، والشق التطبيقـي لإختبـار ...
ahmed kamoza, walid ahmed, mohamed mousa
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Identification and classification of open book accounting dimensions by considering inter-organizational cost management: A case study of petrochemical companies listed in Tehran Stock Exchange [PDF]
This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM) in petrochemical companies listed in Tehran Stock Exchange.
Leila Sadeghi, Iman Jokar
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Open-book accounting and trust: influence on buyer-supplier relationship [PDF]
Purpose - This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers ...
Lara Cristina Francisco de Almeida Fehr +1 more
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Most studies on drinking water supply seem to focus on efficiency analysis and have failed to analyze effectiveness, cost-effectiveness, and trade-offs in performance management.
Bacha Kebede Debela
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With the tremendous growth of Internet and its related technologies, the Service Oriented Architecture (SOA) became a dominant paradigm shift for enterprise computing.
Mohamed Ibrahim Beer Mohamed +3 more
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Identification and classification of open book accounting dimensions [PDF]
This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM). The study selects six university professors in the field of accounting and by studying the theoretical literature ...
Leila Sadeghi, Iman Jokar
doaj +1 more source
Power-to-gas (P2G) technology is an emerging disruptive solution for renewable electricity integration and energy storage. Two significant challenges of its commercialization are the perceived risks associated to its scalability and the cost-benefit ...
Zoltán Csedő, Máté Zavarkó
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Policy Networks, Concepts and Approaches in Policy Making [PDF]
Purpose: The present article is an attempt to describe the elementary forms of policy network in public policy and policy making. Government is actually not the cockpit from which society is governed and that policy making processes rather are generally ...
Ali khaje Naieni
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Recognizing and understanding the strategic regret phenomenon of the government organizations managers and presenting a fuzzy cognitive map of Its’ causative factors and its’ consequences with FCM [PDF]
One of the management errors of managers, which is the result of making non-optimal decisions, is strategic regret, which shows itself in the form of a Weakening of the performance, efficiency, and effectiveness of government organizations managers and ...
ali shariatnejad +2 more
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