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Klaus Möller
Title
Prof. Dr.
Last Name
Möller
First name
Klaus
Email
klaus.moeller@unisg.ch
Phone
+41 71 224 7406
Homepage
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1 - 3 of 3
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PublicationThe effect of relational factors on open-book accounting and inter-organizational cost management in buyer-supplier partnershipsOpen-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 articleJournal: Journal of Purchasing and Supply ManagementVolume: 17Issue: 2
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PublicationHow to Unlock Lock-In Effects Through Innovation - An Empirical Study on Dependencies in the German Automotive Supplier IndustryThis paper investigates strategy and control's key effects on relationship performance in German automotive supplier firms, specifically taking the relational aspects into account. In buyer-supplier relationships the more powerful party could exploit the dependent party by means of opportunistic behaviour. One possibility of escaping this dependence-trap is to concentrate on innovations. This implies that it is crucial to understand dependencies and the way they affect supplier performance. A SEM model shows that supplier dependence and customer dependence have an equally strong overall effect on relationship performance, but with opposite signs. This provides two different performance-levers: he can lower his dependence, or strengthen the OEM's dependence.Type: journal articleJournal: International Journal of Business StrategyVolume: 10Issue: 3
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PublicationType: journal articleJournal: Betriebswirtschaftliche Forschung und PraxisVolume: 62Issue: Heft 1