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Open-Book Accounting and Accounting Information Systems in Cooperative Relationships

In: Information Technology and Innovation Trends in Organizations

Author

Listed:
  • A. Scaletti

    (Parthenope University)

  • S. Pisano

    (Parthenope University)

Abstract

The development of an interfirm cooperative relationship leads to the creation of accounting information flows between firms, that have to exchange their accounting information in order to achieve cost reduction and to create value. As a consequence, firms should implement both new management accounting techniques and modify their accounting information systems. This paper analyzes a specific management accounting technique, i.e. open-book accounting, and its relationship with accounting information systems. In particular, the paper first uses organizational theories to classify interfirm relationships in order to define cooperative relationships which can benefit most from the implementation of open-book accounting. Secondly, the paper shows the logic used in implementing open-book accounting, in order to control the accounting information flows between firms. Finally, the paper describes the relationship between open-book accounting and accounting information systems within interfirm cooperative relationships.

Suggested Citation

  • A. Scaletti & S. Pisano, 2011. "Open-Book Accounting and Accounting Information Systems in Cooperative Relationships," Springer Books, in: Alessandro D'Atri & Maria Ferrara & Joey F. George & Paolo Spagnoletti (ed.), Information Technology and Innovation Trends in Organizations, pages 329-336, Springer.
    • Handle: RePEc:spr:sprchp:978-3-7908-2632-6_37
    DOI: 10.1007/978-3-7908-2632-6_37
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