Empirical research on the impact of open-book accounting on organizational performance

Article English OPEN
Wei Di; Shiqi Wang;
(2017)
  • Publisher: Asian Academic Press Co., Limited
  • Journal: Research on Modern Higher Education (issn: 2310-8991)
  • Related identifiers: doi: 10.24104/rmhe/2017.02.02010
  • Subject: open-book accounting | performance | inter-organizational cost management | information technology | Education | L | Education (General) | L7-991

In order to optimize the cost of supply chain and seek cost reduction opportunities, the enterprise discloses the inter-enterprise cost data, which is called as open-book accounting. However, the cooperation between each enterprise across organizational boundaries also ... View more
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