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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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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