Open-book accounting: Reason for failure of inter-firm cooperation?

Windolph, Melanie; Moeller, Klaus

doi:10.1016/j.mar.2011.07.001

Cited by 57 publications

(157 citation statements)

References 78 publications

(151 reference statements)

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“…9, No. 8;2016 interdependence is a necessary component of the implementation of IOCM (Cooper & Slagmulder, 1999;Dekker, 2003Dekker, , 2004Kajüter & Kulmala, 2005;Souza & Rocha, 2009;Windolph & Moeller, 2012). Thus, managers cannot ignore the above-mentioned factors at any stage of the construction of relationships with chain members.…”

Section: Group 3 -Results Reviews and Adjustments That Occur In Relamentioning

confidence: 99%

“…Suppliers may reject the idea of sharing internal information due to the fear that buyers will use the data to increase the pressure on their profit margins, in an opportunistic fashion (Munday, 1992;Windolph & Moeller, 2012). Even if the initiative to share information occurs by the buyer, the transparency of costs can bring benefits to suppliers (Agndal & Nilsson, 2008).…”

Section: Group 1 -Formation Of Collaborative Relationships and Stratementioning

confidence: 99%

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Inhibiting Factors of Inter-organizational Cost Management Complementary Study

Farias¹,

Gasparetto²

2016

IBR

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The research problem of this study is based on the discussion of inhibitors related Interorganizational Cost Management (IOCM). Taking on an inductive logic, the studyś objective is exploratory by way of a qualitative approach, with the overall goal of analyzing which factors inhibit the applicability of Interorganizational Cost Management. This study is a complement and completion of the debate initiated by Farias (2016). Fifty-four surveys retrieved from the literature were analyzed, which demonstrate the difficulties faced by companies in managing costs in a cooperative manner. Analysis on these studies could illustrate the perceptions held by different businesses, and list the difficulties faced by them, leading to the identification of 30 inhibiting factors. The diversity of the same highlights the interdisciplinary nature, as well as complexity, of the phenomenon in question. The study chose to divide the inhibiting factors into three groups, which relate to the developmental stages of Interorganizational relationships (planning, start of operations and maturation), with the inhibitors present in the three stages. Inhibitory factors related to People were found to be most predominant; the implementation of Interorganizational approaches requires not only changes in processes, but also in the adaptation of organizational behavior on part of those involved. Thus, the application of IOCM cannot be seen as a technical approach, guided by technology and management programs alone, and companies need to overcome internal barriers.

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Section: Group 3 -Results Reviews and Adjustments That Occur In Relamentioning

confidence: 99%

Section: Group 1 -Formation Of Collaborative Relationships and Stratementioning

confidence: 99%

Inhibiting Factors of Inter-organizational Cost Management Complementary Study

Farias¹,

Gasparetto²

2016

IBR

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“…Coad and Cullen (2006) point out that information sharing is a central concept in IOCM. Openness and transparency in information is often called open-book accounting, otherwise OBA (e.g., Kulmala, 2002;Seal et al, 2004;Windolph and Möller, 2012). For instance, Kajüter and Kulmala (2005) describe open-book accounting both as a means for improving the cost efficiency of a supply chain and as a trust-building tool for networks.…”

Section: Towards Ioammentioning

confidence: 99%

“…Kajüter and Kulmala (2005) highlight that cost data is usually one of the most sensitive pieces of information in companies, and revealing such data is problematic due to fear of misuse. Suppliers with a weaker negotiation status in relation to their larger customers might especially feel that OBA is implemented in order to apply pressure on profit margins, which further has a negative effect on supplier satisfaction (Windolph and Möller, 2012). Because information openness is often an initial requirement for any IOCM practice to take place between two collaborating companies, opportunistic behaviour should be avoided and the trust-building dimension of OBA underlined instead.…”

Section: Towards Ioammentioning

confidence: 99%

“…The method for disclosing multifaceted cost data and other information from one company to another is known as open-book accounting (e.g., Seal et al 1999;Kajüter and Kulmala 2005;Kumra et al, 2012). Particularly small companies are wary of data misuse and abuse conducted by their larger and more powerful partners, who could opportunistically monopolise also the benefits offered by the openness (Windolph and Möller, 2012). However, a certain level of transparency is a prerequisite for inter-organisational cost management (IOCM), which has been emphasised as an important tool in improving coordination and management in networked environments (e.g., Axelsson et al, 2002;Coad and Cullen, 2006;Fayard et al, 2012).…”

Section: Introductionmentioning

confidence: 99%

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