Construct · 1 fields · 1 citations

open-book accounting: a standalone construct

One name. One construct. A landmark on the map.

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Management accounting

the disclosure of cost information between buyers and suppliers to support joint cost reduction, with known achievements and reasons for failure.

In management accounting, open-book accounting refers to the disclosure of cost information between buyers and suppliers to support joint cost reduction, with known achievements and reasons for failure. This meaning comes from Kajüter (2005) in Management Accounting Research.[1]

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Nearby constructs

cost4 fields · 4 citationsjingle · one word, four constructs disclosure6 fields · 14 citationsjingle · one name, six constructs failure4 fields · 6 citationsjingle · one word, four constructs

References

Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks. Management Accounting Research, 16(2), 179-204. https://doi.org/10.1016/j.mar.2005.01.003

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