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Purpose -In spite of the increased research activity on inter-organizational cost management (IOCM) and open-book accounting (OBA), detailed evidence on the application of these tools in real-life settings is still relatively sparse. Increased outsourcing and supplier responsibilities call for more thorough understanding on the possibilities and variations of supply chain cost management. As a research avenue, in-depth case studies have been invited to elaborate the cost management interaction between companies. This paper aims to address these issues. Design/methodology/approach -This paper is based on an interventionist research within two supply networks. By making research interventions on the development of cost management practices among the suppliers, the researchers have set the ground for implementation of OBA, which, then, has provided a box seat to observe the process of OBA and its associations with the different forms of control. Within these two networks, this paper focuses on two OBA episodes portraying different facets of openness in IOCM. Findings -This paper presents OBA as an accounting template with a seemingly flexible character. By relying on the empirical study, the paper shows how OBA might be used for mitigating the component's price increasing pressures and, thus, controlling the costs of the end product in hybrids resembling very much market conditions. However, the very similar OBA procedures can be applied for achieving the long-term goals of partnering in hybrids resembling to a great extent hierarchical structures. As the paper shows, the best corresponding control archetype for a given OBA application largely depends on the purpose defined for the IOCM activity by participating stakeholders. Originality/value -Thus, far, there are no interventionist studies on OBA and, hence, the research setting provides an interesting new element to the extant literature on OBA and IOCM. However, the research method does not have intrinsic value. Thus, the contribution, and therefore also the originality, of this paper is based on new aspects provided to the theory on OBA.

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To attain benefits and value, multiproject R&D management seeks synergy between projects. Selecting or inventing appropriate end‐product components within R&D programs is a concrete example of the synergy between projects. Lowering the number of different components used across projects (i.e., increasing component commonality) can lower end‐product costs, which can contribute to firm‐level profitability. Prior research, however, shows component commonality as a limitation of innovativeness in multiproject R&D. Conversely, this article shows that component commonality can also serve as the source of innovation, making component commonality an area of special interest to multiproject R&D management and research.

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Purpose This paper aims to propose an approach to broaden the focus of a low-fidelity prototype (i.e. mock-up) to enable user experimentation in a real environment at the early stages of the product development process. The functionality approaching a real solution enables customers to experience the key functionality, and therefore, the perceived customer value of the new product idea before major investments in the development. Design/methodology/approach The study is based on an interventionist case study in a manufacturing company. The researchers were involved in the development of two new products and analysing the potential process and cost implications. Findings Mock-ups enable the preliminary measurement of cost and value implications of a new product at the early stages of the development process. This holds significant potential for advancing development practices and reducing the uncertainties present in such processes. Thus, the business case at the early stage of the development process can be argued with “user-experienced” cost information and, therefore, also “perceived” customer value. Practical implications The use of mock-ups to gain customer feedback is well aligned with the fail-fast mentality emphasised in the contemporary start-up scene, but this study also encourages developers/practitioners from mature industries to use mock-ups to assess perceived customer value. Originality/value The originality of the paper lies in broadening the focus of mock-ups to enable user experimentation in a real environment at the early stages of the development process.