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

Klaus Möller, M. Windolph & F. Isbruch

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abstract 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 within supplier–buyer partnerships (inter-organizational cost management). However, evidence from previous case studies indicates that the adoption of OBA and inter-organizational cost management (IOCM) depends on the relational context. This study hypothesizes that the relational factors trust and commitment influence the implementation of OBA and IOCM. The results of a structural equation model used to evaluate data from 147 automotive suppliers partly support this hypothesis. While supplier's commitment promotes cost data disclosure, the buyer's commitment is a key enabler for the inter-organizational cost management.
   
type journal paper
   
keywords Inter-organizational cost management; Behavioral supply management; Open-book accounting
   
language English
kind of paper journal article
date of appearance 5-2011
journal Journal of Purchasing and Supply Management
publisher Elsevier Science (Amsterdam)
ISSN 1478-4092
ISSN (online) 1873-6505
volume of journal 17
number of issue 2
page(s) 121-131
review external review
   
citation Möller, K., Windolph, M., & Isbruch, F. (2011). The effect of relational factors on open-book accounting and inter-organizational cost management in buyer-supplier partnerships. Journal of Purchasing and Supply Management, 17(2), 121-131.