The effect of relational factors on open-book accounting and inter-organizational cost management in buyer–supplier partnerships

Möller, Klaus; Windolph, Melanie; Isbruch, Felix

doi:10.1016/j.pursup.2011.01.002

Cited by 37 publications

(76 citation statements)

References 61 publications

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“…The shared information can range from cost-related data (e.g. Möller et al, 2011) to prognoses (Mouritsen et al, 2001) and product information (Alenius et al, 2015), depending on the intended outcomes of the shared information.…”

Section: Open-book Accountingmentioning

confidence: 99%

“…• The customer gaining knowledge of the production process (Piontkowski andHoffjan, 2009, Alenius et al, 2015), the market (Agndal and Nilsson, 2010), and how to formulate needs (Seal et al, 1999, Suomala et al, 2010 • Price pressuring (Munday, 1992, Axelsson et al, 2002 • Customer control over supplier information (Alenius et al, 2015, Agndal and Nilsson, 2010, Mouritsen et al, 2001 • Shifting transaction costs (Möller et al, 2011) and profit margin variance (Kumra et al, 2012) from the customer to the supplier • Shifting focus from price to process (Alenius et al, 2015) • Error checking Nilsson, 2008, Agndal andNilsson, 2010) • Stimulating transparency (Mouritsen et al, 2001, Cooper andSlagmulder, 2004), nonopportunistic behaviour (Caglio and Ditillo, 2012), commitment (Piontkowski and Hoffjan, 2009), and trust (Tomkins, 2001, Seal et al, 1999, Dekker, 2003. Agndal and Nilsson (2008) provide a list of seventeen decision-making processes informed by OBA.…”

Section: Open-book Accountingmentioning

confidence: 99%

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Dynamic and static pricing in open-book accounting

Ellström

Larsson

2017

QRAM

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DYNAMIC AND STATIC PRICING IN OPEN-BOOK ACCOUNTINGPurpose: The purpose of this paper is to understand differences between open-book accounting using static prices and open-book accounting using dynamic prices. We identify how these differences influence various aspects of customer-supplier relationships.Design/methodology/approach: This paper is based on a case study involving a builders' merchant and a wood manufacturer in the UK. The builders' merchant under discussion has recently outsourced part of its production to the aforementioned wood manufacturer by using open-book accounting with dynamic prices. For this case study, we have conducted interviews with multiple people from both parties in the agreement.

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Section: Open-book Accountingmentioning

confidence: 99%

Section: Open-book Accountingmentioning

confidence: 99%

Dynamic and static pricing in open-book accounting

Ellström

Larsson

2017

QRAM

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“…Ferrin and Plank (2002) explained that cost should be examined from a long-term perspective and argued that they should include other elements beyond the initial purchase price. Partner companies must signal, in a credible manner, their intentions to continue the relationship in the long run when deployment of IOCM is intended (Möller et al, 2011;Ferrin & Plank, 2002).…”

Section: Corporate Strategymentioning

confidence: 99%

Interorganizational Cost Management Study on Inhibitor

Farias¹

2016

IBR

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Strategic cost management in supply chains is not a new concept. Coordinated actions between companies of the same chain, in order to reduce costs and end consumer price, offer opportunities for improved results. Interorganizational Cost Management (IOCM) is a structured approach with a broad vision, beyond the borders of the organization, which aims to reduce costs at the internal and external levels. Indeed, cost management is a complex issue that permeates all areas of the organization and may pose a number of difficulties to be implemented and sustained. Thus, this work has the overall goal of identifying, in the literature, the factors and conditions that inhibit the applicability of the Interorganizational Cost Management approach. To achieve these goals, an analysis was made of 35 academic research studies available in the literature that reported the difficulties faced by companies in cooperative cost management. The analysis of the studies showed the perceptions of different companies, and described the difficulties they face; therefore, the present research is qualitative and exploratory. Factors that inhibit IOMC were grouped into: (i) corporate strategy; (ii) integration of companies; (iii) people; (iv) intra-and interorganizational processes; (v) corporate training and education; (vi) disputes between companies; and (vii) lack of trust between companies.

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“…Companies need to signal, in a credible manner, their intentions to continue the long-term relationship when seeking to implement the IOCM (Messner & Meyer-Stamer, 2000;Edelman et al, 2004;Möller et al, 2011). It is understood that a lack of long-term management goals could be a barrier to the approach.…”

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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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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The effect of relational factors on open-book accounting and inter-organizational cost management in buyer–supplier partnerships

Cited by 37 publications

References 61 publications

Dynamic and static pricing in open-book accounting

Dynamic and static pricing in open-book accounting

Interorganizational Cost Management Study on Inhibitor

Inhibiting Factors of Inter-organizational Cost Management Complementary Study

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