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

Open-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-organi...

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Veröffentlicht in:	Journal of purchasing and supply management 2011-05, Vol.17 (2), p.121-131
Hauptverfasser:	Möller, Klaus, Windolph, Melanie, Isbruch, Felix
Format:	Artikel
Sprache:	eng
Schlagworte:	Automotive parts industry Behavioral supply management Cost reduction Disclosure Inter-organizational cost management Open-book accounting Studies Vendor supplier relations
Online-Zugang:	Volltext
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