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 …

Designing a performance measurement system for collaborative network

S Pekkola, J Ukko - International Journal of Operations & Production …, 2016‏ - emerald.com
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 …

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 …

[HTML][HTML] Open-book accounting and trust: influence on buyer-supplier relationship

LCFA Fehr, W Rocha - RAUSP Management Journal, 2018‏ - SciELO Brasil
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 …

Management accounting in supply chains–what we know and what we teach

A Taschner, M Charifzadeh - Journal of Accounting & Organizational …, 2020‏ - emerald.com
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 …

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 …

Unit cost behaviour in public sector outsourcing

HI Kulmala, M Ojala, L Ahoniemi… - International Journal of …, 2006‏ - emerald.com
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 …

Managing a network by utilizing performance measurement information

S Pekkola - Measuring Business Excellence, 2013‏ - emerald.com
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 …

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 …

Towards collaborative smart supply chains–capabilities for business development

K Valkokari, M Kansola… - International Journal of …, 2011‏ - inderscienceonline.com
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 …