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Open-book accounting in networks: Potential achievements and reasons for failures
P Kajüter, HI Kulmala - Management Accounting Research, 2005 - Elsevier
Open-book accounting has been mentioned both as a means of improving the cost
efficiency of supply chains and as a tool for building trust into customer–supplier …
efficiency of supply chains and as a tool for building trust into customer–supplier …
Designing a performance measurement system for collaborative network
Purpose The purpose of this paper is to examine how a performance measurement system
(PMS) can be designed for a collaborative network and to identify which factors affect such a …
(PMS) can be designed for a collaborative network and to identify which factors affect such a …
Gestão estratégica de custos: uma contribuição para a construção de sua estrutura conceitual
TNB Slavov - 2013 - teses.usp.br
A falta de uma Estrutura Conceitual para Gestão Estratégica de Custos-GEC acabou por
incorporar ao tema deste estudo toda uma gama de conceitos associados a custos …
incorporar ao tema deste estudo toda uma gama de conceitos associados a custos …
[HTML][HTML] Open-book accounting and trust: influence on buyer-supplier relationship
Purpose This paper aims to discuss the role of open-book accounting (OBA) and trust on
buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA …
buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA …
Management accounting in supply chains–what we know and what we teach
Purpose Despite growing interest in the intersection of supply chain management (SCM)
and management accounting (MA) in the academic debate, there is a lack of understanding …
and management accounting (MA) in the academic debate, there is a lack of understanding …
Modelling costs in maintenance networks
T Sinkkonen, S Marttonen, L Tynninen… - Journal of Quality in …, 2013 - emerald.com
Purpose–The purpose of this paper is to create a cost model at the general equipment level
for industrial maintenance services. Design/methodology/approach–The study is divided …
for industrial maintenance services. Design/methodology/approach–The study is divided …
Unit cost behaviour in public sector outsourcing
Public sector organisations have not concentrated on analysing or modelling the unit cost
behaviour in outsourcing situations. The lack of systematic cost management tools seems to …
behaviour in outsourcing situations. The lack of systematic cost management tools seems to …
Managing a network by utilizing performance measurement information
Purpose–The purpose of this paper is to examine how different network members utilize and
use network‐level performance measurement information. This is an important approach …
use network‐level performance measurement information. This is an important approach …
Operationalising intellectual capital management: choosing a suitable approach
P Kujansivu - Measuring Business Excellence, 2008 - emerald.com
Purpose–Intellectual capital (IC) management includes various activities that focus on
identifying, measuring, controlling and develo** the intangible resources of business. As a …
identifying, measuring, controlling and develo** the intangible resources of business. As a …
Towards collaborative smart supply chains–capabilities for business development
The purpose of this study is to research the transition towards collaborative smart supply
chains and the capabilities required by its actors in different network roles. Based on earlier …
chains and the capabilities required by its actors in different network roles. Based on earlier …