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
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 +8 more sources
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 +2 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
doaj +4 more sources
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]
Management Science Letters, 2014 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
doaj +2 more sources
APLICAÇÃO DO OPEN-BOOK ACCOUNTING (OBA) NA PERSPECTIVA DOS FORNECEDORES DE AUTOPEÇAS DO BRASIL
ABCustos, 2019 As empresas têm estabelecido novas formas de relacionamento em resposta ao ambiente competitivo e globalizado no qual estão inseridas. Essa realidade exige que as empresas apliquem uma gestão de custos que vai além dos limites de uma única empresa.
Vinícius Almeida Cordeiro +4 more
doaj +3 more sources
Abstracts of the 84<sup>th</sup> Annual Meeting of the Japanese Cancer Association. [PDF]
Cancer SciCancer Science, Volume 117, Issue S1, Page 1-2148, January 2026.
europepmc +2 more sources
Trust, distrust, and open‐book accounting in three client‐vendor relationships
, 2023 Extant management accounting research has conceptualized the interplay between trust, distrust, and open-book accounting (OBA) as a relationship-level phenomenon, largely ignoring that inter-organizational relationships are often complex entities that ...
Ulf Nilsson +4 more
core +1 more source
UEG Week 2025 Poster Presentations [PDF]
United European Gastroenterol JUnited European Gastroenterology Journal, Volume 13, Issue S8, Page S803-S1476, October 2025.
europepmc +2 more sources
دور تقنيات المحاسبة القضائية في تطوير آليات العمل المحاسبي للكشف عن التحريفات الجوهرية في القوائم المالية: دراسة ميدانية [PDF]
المجلة العربية للإدارةيتمثل الهدف الرئيسي لهذا البحث في تقديم رؤية مستقبلية حول أثر التكامل بين استخدام أسلوب السجلات المحاسبية المفتوحة ونظام تكاليف تيار تدفق القيمة في دعم مدخل إدارة التكلفة عبر الحدود التنظيمية وتحسين آليات التخطيط الاستراتيجي للتكلفة وذلك من خلال دراسة ...
نورهان السيد محمد عبد الغفار
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