Open-book accounting and trust: influence on buyer-supplier relationship

Abstract

Purpose This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers and buyers in the Brazilian automotive sector’s supply chain. Design/methodology/approach The research has been developed based on a qualitative strategy, characterized as explanatory. Data gathering has been conducted through document analysis and semi-structured interview, and content analysis has been used for discourse analysis. Findings Results show that OBA is unilateral, imposed by the auto manufacturer, representing a selective information process, as suppliers try to protect their information value as far as possible. Trust is partial and cooperation is not spontaneous, both driven by the search for benefits. OBA may yield a positive or a negative outcome with regard to the social and the economic overall satisfaction of suppliers, depending on how the information is used by auto manufacturer. Originality/value The main contribution of this article is to provide an understanding of the difficulties of applying the OBA in companies and of the factors that may influence its operation and performance, impacting on satisfaction and continuity of relationships. The paper also contributes with the proposal of a clearer and more objective definition of OBA. Being the intention that new research in this area can be developed from a delimited, clear and objective definition of OBA, allowing better understanding on the subject and comparison among research studies.

Reflexões teóricas sobre Confiança Interorganizacional e Mecanismos de Governança da Gestão de Custos Interorganizacionais

“…As evidencias, como as discutidas no estudo de Soares (2013) sobre GCI, reforçam que aos RIOs de longo prazo dependem de uma elevada confiança. Nesse sentido, a confiança mútua, entre outros elementos, tem sido apontada como altamente essencial para as práticas de GCI (Agndal & Nilsson, 2009;Bastl, Grubic, Templar, Harrison, & Fan, 2010;Uddin, Fu, & Akhter, 2020), sendo fundamental para aumentar a satisfação econômica e social e preservar a continuidade das relações (Rocha & Fehr, 2018).…”

“…Para Cooper e Slagmulder (1999), a finalidade dos MD é transmitir as pressões de redução de custos a todas as empresas da rede, considerando os objetivos de redução de custos em todas as particularidades das relações contratuais. Os MD são úteis para a aplicação de penalidades, e para ações preventivas, as quais evitam condutas inesperadas em torno dos acordos contratuais (Souza & Rocha, 2009), sendo ações potenciais de melhoria das relações contratuais (Cooper & Slagmulder, 2004;Rocha & Fehr, 2018) Para Cooper e Slagmulder (1999, 2003, os MD inerentes a área de interface são a redução da incerteza e a redução dos custos de transação, os quais podem ser iniciativas compradoras ou iniciativas fornecedoras.…”

“…Embora haja discussões recentes da confiança em RIOs para aplicação ferramentas, como o Openbook accounting, associadas a GCI (Rocha & Fehr, 2018), ainda não se discutiu, de forma especifica, se e como a tipologia de Sako estaria associada aos tipos de mecanismos gerenciais da GCI apresentadas por Cooper e Slagmulder (1999) e Souza e Rocha (2009), considerados autores bases do tema.…”

Continuity, Coordination and Cooperation as Mediators Between Economic and Non-Economic Satisfaction – A Sales Perspective

“…It is important to acknowledge that, within a business context, the post-purchase evaluation of a specific purchase transaction offers very little insight concerning future repurchasing behavior, customer loyalty and forming long-term relationships. To evaluate the effect of satisfaction on loyalty and behavioral intentions, it is accordingly necessary to study the cumulative effect of a set of distinct encounters aggregated over time -thus cumulative or overall satisfaction (Fehr & Rocha, 2018;Jones & Suh, 2000). Cumulative satisfaction is also a better indicator of customers' overall attitude since customers may, due to situational and other factors, have a low transaction-specific satisfaction, but still experience overall satisfaction with the organization (Jones & Suh, 2000).…”

Open-book accounting no relacionamento entre comprador e fornecedor no setor agroindustrial

“…A literatura apresenta várias práticas de GEC, a exemplo de custeio-alvo, custeio por ciclo de vida, análise de custos de concorrentes, custo total para consumidores, análise da cadeia de valor, gestão de custos interorganizacionais, etc. (ANSARI, 1997;ELLRAM;SIFERD, 1998;BORINELLI, 2007;ROCHA 2008;ROCHA, 2009;SANTOS;ROCHA, 2011;ROCHA, 2018;ZHANG et al, 2017). Considerando especificamente a GCI, esta é um instrumento que procura viabilizar as alianças interorganizacionais SLAGMULDER, 1999;2004).…”