Results 1 to 10 of about 104,513 (263)
Identification and classification of open book accounting dimensions [PDF]
Management Science Letters, 2014 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 +3 more sources
Dynamic and static pricing in open-book accounting
Qualitative Research in Accounting and Management, 2017 Purpose The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these differences influence various aspects of customer–supplier relationships. Design/methodology/approach This paper is based on a case study involving a builders’ merchant and
Hoshi Larsson, Martin, Ellström, Daniel
exaly +5 more sources
Employee Voice through Open-Book Accounting: The Benefits of Informational Transparency [PDF]
Social and Environmental Accountability Journal, 2015 AbstractThis paper explores the concept of open-book accounting. It illustrates the benefits of open-book reporting policies in terms of their potential ability to correct informational asymmetries, and it sets out some ideas for a future research agenda centred around the concept. The discussion is grounded in large part in the experiences of employee-
Andrew R Timming
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Inter-Organizational Cost Management and Open Book Accounting: A Review
Asian Journal of Accounting Perspectives, 2016 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
Open-book accounting and trust: influence on buyer-supplier relationship [PDF]
RAUSP Management Journal, 2018 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
doaj +4 more sources
Open-book accounting no relacionamento entre comprador e fornecedor no setor agroindustrial
Revista Contemporânea de Contabilidade, 2020 Objetivou-se identificar como o OBA (Open-Book Accounting) é praticado no relacionamento entre uma empresa agroindustrial e um de seus fornecedores diretos, na perspectiva da ECT (Economia dos Custos de Transação).
Anderson Martins Cardoso +3 more
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Open-book accounting: Reason for failure of inter-firm cooperation?
Management Accounting Research, 2012 Abstract Inter-firm accounting techniques such as open-book accounting (OBA) have been described as an important means for effectively managing costs in buyer–supplier relationships and for improving relationship quality. However, disclosing cost data also implies for the supplier the risk that the buyer uses the data during price negotiations to ...
Windolph, Melanie, Möller, Klaus
exaly +4 more sources
Incentive profit-sharing rules joined with open-book accounting in SME networks [PDF]
Production Planning and Control, 2008 Profit-sharing rules applied together with open-book accounting are a synergetic combination that encourages SME networks to continuous innovation. This article studies profit-sharing rules that work as incentives for cost reduction in networks. We describe a case study of a steel-roof manufacturing and assembly network, where profit sharing became ...
Jarimo, Toni, Kulmala, Harri
exaly +2 more sources
أثر أسلوب سجلات المحاسبة المفتوحة على رفع كفاية الأداء المالى والمحاسبى فى منظمات الأعمال السعودية [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2023 إستهدفت الدراسة بيان أثر أسلوب سجلات المحاسبة المفتوحة على رفع كفاية الأداء المالى والمحاسبى فى منظمات الأعمال السعودية ، يتمثل مجتمع الدراسة فى منظمات الأعمال التى تستخدم أسلوب سجلات المحاسبة المفتوحة بالمملكة العربية السعودية بمختلف القطاعات (التجارية ،
اسامه السيد عبد المقصود فتح الباب
doaj +1 more source
Cogent Business & Management, 2023 The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance.
Huu Anh Nguyen, Thi Tra Giang Dang
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