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Open-book accounting in networks

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References

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1996

Supply Chain Management: Relationships, Chains and Networks

1,067 cited

2003Control of inter-organizational relationships: evidence on appropriation concerns and coordination requirements1,036 cited

Cited by

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2006Inter-organisational cost management: Towards an evolutionary perspective177 cited
2011On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change166 cited
2008Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study165 cited
2008Interorganizational cost management in the exchange process145 cited
2012Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains144 cited
2018Managing Coopetition in Supplier Networks – A Paradox Perspective133 cited
2006Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management130 cited
2009Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management119 cited
2007Co-evolution of trust and dependence in customer–supplier relationships117 cited
2008Cooperative strategies in customer–supplier relationships: The role of interfirm trust101 cited
2010Different open book accounting practices for different purchasing strategies101 cited
2016On the boundaries between intrafirm and interfirm management accounting research97 cited
2012Opening the black box of management accounting information exchanges in buyer–supplier relationships92 cited
2011Open-book accounting: Reason for failure of inter-firm cooperation?90 cited