Advanced Search
MyIDEAS: Login to save this article or follow this journal

Supply chain decision-making supported by an open books policy


Author Info

  • Agndal, Henrik
  • Nilsson, Ulf
Registered author(s):


    Based on a study of a buyer-seller relationship in the automotive industry, this article identifies 17 different decision-making processes where openly sharing cost data--a so-called open books policy--plays an important supporting role. These processes relate to supplier selection, various activities that occur prior to production, and the full-speed production stage of the exchange process. Overall, open books plays the greatest role in the pre-production stage, although it is found to support decision-making relating to supplier selection and decision-making during full-speed production to a greater extent than the literature recognizes.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Elsevier in its journal International Journal of Production Economics.

    Volume (Year): 116 (2008)
    Issue (Month): 1 (November)
    Pages: 154-167

    as in new window
    Handle: RePEc:eee:proeco:v:116:y:2008:i:1:p:154-167

    Contact details of provider:
    Web page:

    Related research

    Keywords: Open books policy Decision-making Case study Relationship Supply chain;


    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Chan, F. T. S. & Lau, H. C. W. & Ip, R. W. L. & Chan, H. K. & Kong, S., 2005. "Implementation of total productive maintenance: A case study," International Journal of Production Economics, Elsevier, vol. 95(1), pages 71-94, January.
    2. Farahani, Reza Zanjirani & Elahipanah, Mahsa, 2008. "A genetic algorithm to optimize the total cost and service level for just-in-time distribution in a supply chain," International Journal of Production Economics, Elsevier, vol. 111(2), pages 229-243, February.
    3. Kulmala, Harri I. & Paranko, Jari & Uusi-Rauva, Erkki, 2002. "The role of cost management in network relationships," International Journal of Production Economics, Elsevier, vol. 79(1), pages 33-43, September.
    4. Chan, Felix T.S. & Kumar, Niraj, 2007. "Global supplier development considering risk factors using fuzzy extended AHP-based approach," Omega, Elsevier, vol. 35(4), pages 417-431, August.
    5. Maffin, David & Braiden, Paul, 2001. "Manufacturing and supplier roles in product development," International Journal of Production Economics, Elsevier, vol. 69(2), pages 205-213, January.
    6. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
    7. Tomkins, Cyril, 2001. "Interdependencies, trust and information in relationships, alliances and networks," Accounting, Organizations and Society, Elsevier, vol. 26(2), pages 161-191, March.
    8. Ong, N. S., 1995. "Manufacturing cost estimation for PCB assembly: An activity-based approach," International Journal of Production Economics, Elsevier, vol. 38(2-3), pages 159-172, March.
    9. Dekker, Henri C., 2004. "Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 27-49, January.
    10. Hakansson, Hakan & Lind, Johnny, 2004. "Accounting and network coordination," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 51-72, January.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Romano, Pietro & Formentini, Marco, 2012. "Designing and implementing open book accounting in buyer–supplier dyads: A framework for supplier selection and motivation," International Journal of Production Economics, Elsevier, vol. 137(1), pages 68-83.
    2. Ehie, Ike C., 2010. "The impact of conflict on manufacturing decisions and company performance," International Journal of Production Economics, Elsevier, vol. 126(2), pages 145-157, August.
    3. Formentini, Marco & Romano, Pietro, 2011. "Using value analysis to support knowledge transfer in the multi-project setting," International Journal of Production Economics, Elsevier, vol. 131(2), pages 545-560, June.
    4. Li, Hongmin & Wang, Yimin & Yin, Rui & Kull, Thomas J. & Choi, Thomas Y., 2012. "Target pricing: Demand-side versus supply-side approaches," International Journal of Production Economics, Elsevier, vol. 136(1), pages 172-184.


    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:eee:proeco:v:116:y:2008:i:1:p:154-167. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Zhang, Lei).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.