The role of open book accounting in a supplier network: Creating and managing interdependencies across company boundaries
作者： Erik Alenius , Johnny Lind , Torkel Strömsten
DOI: 10.1016/J.INDMARMAN.2015.01.008
关键词:
摘要: Abstract Open book accounting (OBA) is an method that has been put forward as a tool for managing interdependencies across company boundaries. This paper investigates the role of OBA in creating and interdependences supplier relationships. In particular, consideration given to how deals with embedded relationships which are both potentially aligning conflicting other An in-depth case study on within retail industry Sweden conducted. The shows used create manage different inter-organizational situations. it first tier down supply chain influencing second third suppliers. However, plays key was influence indirect their technical organizational interfaces. It also decisive new resource combination identification Furthermore, when actors defined network boundaries find temporary solutions.
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