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| Author: | Kulmala, H.I. |
| Title: | Open-book accounting in networks |
| Journal: | Liiketaloudellinen aikakauskirja
2002 : VOL. 51:2, p. 157-177 |
| Index terms: | Cost accounting Information Customer relations Suppliers Networks |
| Language: | eng |
| Abstract: | Open-book accounting is mentioned as one of the most important means in striving for success in business. This is especially the case in manufacturing networks. The literature seems to cover customer-supplier relationships, leaving multilateral networks uncovered. This study presents a framework for analyzing open-book accounting and views empirical open-book practices in relation to research questions linked with the characteristics of successful partnerships. |
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