Measuring inter-organizational cost management and open book accounting

Research output: Contribution to journalArticle

Abstract

This paper reports the findings of a study aimed at developing valid measurement for interorganizational cost management (IOCM) and open book accounting (OBA) constructs. The conceptualization of these measures were based on the prior literature in the context of supplier firms of Malaysian manufacturing sector. Using Structural Equation Modelling (SEM), measurement models of the constructs were tested and the scales were validated. The results indicated a satisfying model with acceptable reliability and validity. The findings of this study provide instruments that could be utilized as tools to assess the adoption of IOCM and OBA practices in buyer-supplier relationships. This paper extends the understanding on the concepts of IOCM and OBA practices through the introduction of a comprehensive scale covering wide dimensions of IOCM and OBA.

Original languageEnglish
JournalJurnal Pengurusan
Volume56
Publication statusPublished - 1 Jan 2019

Fingerprint

Cost management
Accounting practices
Conceptualization
Measurement model
Structural equation modeling
Manufacturing sector
Suppliers
Buyer-supplier relationships

Keywords

  • Buyersupplier relationships
  • Inter-organizational cost management
  • New scales
  • Open book accounting

ASJC Scopus subject areas

  • Business and International Management
  • Accounting
  • Business, Management and Accounting (miscellaneous)

Cite this

Measuring inter-organizational cost management and open book accounting. / DhaifAllah, Bakil; Auzair, Sofiah Md; Maelah, Ruhanita; Ismail, Md Daud.

In: Jurnal Pengurusan, Vol. 56, 01.01.2019.

Research output: Contribution to journalArticle

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