Empirical research on the impact of open-book accounting on organizational performance
- Publisher: Asian Academic Press Co., Limited
Research on Modern Higher Education
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 involves in the inter-organizational cost management. This paper mainly researches whether the open-book accounting can produce a positive impact on the enterprise performance when the enterprise carries out the inter-organizational cost management. Therefore, the research establishes a relation model from the theory of open-book accounting, inter-organizational cost management and performance, and introduces the regulated variable of information technology to demonstrate whether it is helpful for enhancing the impact of the inter-organizational cost management on the performance. The empirical results show that the open-book accounting has a positive impact on the inter-organizational cost management, and ultimately promotes the improvement of organizational performance; meanwhile, information technology plays a positive regulatory role in the relationship between the inter-organizational cost management and performance.