Results 111 to 120 of about 153 (128)

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 ...
Martin Hoshi Larsson, Daniel Ellström, Ellström, Daniel,, Hoshi Larsson, Martin,, Hoshi Larsson, Martin, Ellström, Daniel   +5 more
exaly   +3 more sources

Open-book accounting: Reason for failure of inter-firm cooperation?

Management Accounting Research, 2012
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.
Klaus Moeller, Moeller, Klaus, Windolph, Melanie, Melanie Windolph   +3 more
exaly   +2 more sources

Designing and implementing open book accounting in buyer–supplier dyads: A framework for supplier selection and motivation

International Journal of Production Economics, 2012
Though Open Book Accounting (OBA) is a well-known practice in Supply Chain Management, the lack of guidelines to support managers to implement it effectively has been highlighted in the literature.
Pietro Romano, Marco Formentini
exaly   +2 more sources

The effect of relational factors on open-book accounting and inter-organizational cost management in buyer–supplier partnerships

Journal of Purchasing and Supply Management, 2011
Open-book accounting (OBA) - the systematic disclosure and discussion of cost data between partner firms - is indispensable for revealing additional cost reduction opportunities that become feasible through the joint efforts of different organizations ...
Felix Isbruch, Moeller, Klaus, Isbruch, Felix, Klaus Möller, Windolph, Melanie, Melanie Windolph   +5 more
exaly   +2 more sources

Opening the black box of management accounting information exchanges in buyer–supplier relationships

Management Accounting Research, 2012
The purpose of this paper is to explain the reasons why collaborating firms “open their books” and share management accounting information. We investigate the effect of variables related to the tasks and relationships of single individuals of the partner
Ariela Caglio, Angelo Ditillo
exaly   +2 more sources

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Control Beyond Ownership: Open‐Book Accounting in Unbalanced Supply Chain Networks*

Asia-Pacific Journal of Financial Studies, 2023
Woojin Kim, Jongsub Lee
exaly  

Open-book accounting in networks

Management Accounting Research, 2005
Peter Kajüter
exaly  

To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting

European Accounting Review, 2018
Ariela Caglio
exaly  

Open book accounting in practice – exploring the faces of openness

Qualitative Research in Accounting and Management, 2010
Petri Suomala, Jouni Lyly-Yrjänäinen
exaly  

Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Management Accounting Research, 2001
Jan Mouritsen, Allan Hansen
exaly