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Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet

Author

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  • Andreas Hoffjan
  • Sebastian Lührs
  • Anja Kolburg

Abstract

Recent studies on open-book accounting focus mainly on the functions and consequences, difficulties, and determinants of interorganizational cost management. Research is also generally based on case studies. To offer a new direction, we seek to detect and systematize applications of open-book accounting. We follow a qualitative approach to analyze why and how open-book accounting is being used in practice. Data were obtained from 59 interviews conducted with purchasing experts and analyzed through content analysis. We find that, besides being used for interorganizational cost management, open-book accounting is used in price management. This includes increasing negotiation pressure on a supplier. Based on this finding, we develop a ramework to systematize different open-book accounting uses according to both underlying motives for cost transparency and purchasing strategies.

Suggested Citation

  • Andreas Hoffjan & Sebastian Lührs & Anja Kolburg, 2011. "Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 63(3), pages 230-251, July.
    • Handle: RePEc:sbr:abstra:v:63:y:2011:i:3:p:230-251
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    Cited by:

    1. Yang, Jie & Yu, Guangsheng & Liu, Mingyu & Xie, Hongming & Liu, Haiwei, 2018. "Disentangling the impact of cost transparency on cooperation efficiency in exchange partnerships," International Journal of Production Economics, Elsevier, vol. 197(C), pages 27-34.
    2. Donna Marshall & Lucy McCarthy & Marius Claudy & Paul McGrath, 2019. "Piggy in the Middle: How Direct Customer Power Affects First-Tier Suppliers’ Adoption of Socially Responsible Procurement Practices and Performance," Journal of Business Ethics, Springer, vol. 154(4), pages 1081-1102, February.

    More about this item

    Keywords

    Cost Transparency; Interorganizational Cost Management; Open-Book Accounting; Supplier.;
    All these keywords.

    JEL classification:

    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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