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

Research on Modern Higher Education

Wei Di¹ 

关键词:   open-book accounting;    performance;    inter-organizational cost management;    information technology;   

DOI  :  10.24104/rmhe/2017.02.02010

学科分类：社会科学、人文和艺术（综合）

来源: Asian Academic Press Co Limited

【 摘 要 】

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.

【 授权许可】

CC BY-NC