Now showing 1 - 2 of 2
  • Publication
    Open-book accounting: Reason for failure of inter-firm cooperation?
    (Elsevier, 2012-03)
    Windolph, Melanie
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    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 pressure the supplier's profit margin. To date, there is sparse empirical evidence addressing the extent to which cost-data disclosure does affect the supplier's perception of the exchange relationship. This study addresses this gap by investigating the impact of OBA on supplier relationship satisfaction. The findings indicate that OBA may negatively affect supplier relationship satisfaction and thus represents a potential risk to cooperation. The results further suggest that effective safeguards against opportunistic behavior, such as relational social norms, significantly attenuate the negative effect of OBA on supplier relationship satisfaction.
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    Scopus© Citations 35
  • Publication
    The effect of relational factors on open-book accounting and inter-organizational cost management in buyer-supplier partnerships
    (Elsevier Science, 2011-05) ;
    Windolph, M.
    ;
    Isbruch, F.
    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.
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