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 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.
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