How to cite this paper
Sadeghi, L & Jokar, I. (2014). Identification and classification of open book accounting dimensions by considering inter-organizational cost management: A case study of petrochemical companies listed in Tehran Stock Exchange.Management Science Letters , 4(2), 295-302.
Refrences
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Cooper, R., & Slagmulder, R. (2004). Interorganizational cost management and relational context. Accounting, Organizations and Society, 29(1), 1-26.
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14(1), 1-23.
Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16(2), 179-204.
Kulmala, H. I. (2002). Open-book accounting in networks. Liiketaloudellinen Aikakauskirja, 157-180.
Hoffjan, A., Lührs, S., & Kolburg, A. (2011). Cost Transparency in supply chains: demystification of the cooperation tenet. Schmalenbach Business Review, 63, 230-251.
Hoffjan, A., & Kruse, H. (2006). Open book accounting als Instrument im Rahmen von Supply Chains–Begriff und praktische Relevanz. Controlling & Management, 50(2), 94-99.
Hoffjan, A., & Kruse, H. (2006). Open book accounting in supply chain: How is it used in practice?. Cost Management, 20(6), 40-47.
Meynardie, B., & Nagorzanski, A. (2012). The use of open book accounting in cost reimbursable contracts.18, 38-3
M?ller, K., Windolph, M., & Isbruch, F. (2011). The effect of relational factors on open-book accounting and inter-organizational cost management in buyer–supplier partnerships. Journal of Purchasing and Supply Management, 17(2), 121-131.
Mouritsen, J., Hansen, A., & Hansen, C. ?. (2001). Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12(2), 221-244.
Munday, M. (1992). Accounting cost data disclosure and buyer-supplier partnerships—a research note. Management Accounting Research, 3(3), 245-250.
Rahnamaye Roudposhti, F., & Gholami Jamkarani, R. (2011). Inter-organizational cost management (IOCM): concepts, procedures and Requirements. Management accounting Magazine, 4, 9.
Romano, P., & Formentini, M. (2012). Designing and implementing open book accounting in buyer–supplier dyads: A framework for supplier selection and motivation. International Journal of Production Economics, 137(1), 68-83.
Saaty, T. L. (2003). Decision-making with the AHP: Why is the principal eigenvector necessary. European journal of operational research, 145(1), 85-91.
Shomakhi, H.R., (2011). Cost Reengineering in commercial insurance companies. Management Accounting Magazine, 4, 9.
Suomala, P., Lahikainen, T., Lyly-Yrj?n?inen, J., & Paranko, J. (2010). Open book accounting in practice–exploring the faces of openness. Qualitative Research in Accounting & Management, 7(1), 71-96.
Windolph, M., & M?ller, K. (2012). Open-book accounting: Reason for failure of inter-firm cooperation?. Management Accounting Research, 23(1), 47-60.
Xu, C. (2011, August). Interorganizational Cost Management in Supply Chain Based on Open Book Accounting. In Management and Service Science (MASS), 2011 International Conference on (pp. 1-4). IEEE.
Cooper, R., & Slagmulder, R. (2004). Interorganizational cost management and relational context. Accounting, Organizations and Society, 29(1), 1-26.
Dekker, H. C. (2003). Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14(1), 1-23.
Kajüter, P., & Kulmala, H. I. (2005). Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research, 16(2), 179-204.
Kulmala, H. I. (2002). Open-book accounting in networks. Liiketaloudellinen Aikakauskirja, 157-180.
Hoffjan, A., Lührs, S., & Kolburg, A. (2011). Cost Transparency in supply chains: demystification of the cooperation tenet. Schmalenbach Business Review, 63, 230-251.
Hoffjan, A., & Kruse, H. (2006). Open book accounting als Instrument im Rahmen von Supply Chains–Begriff und praktische Relevanz. Controlling & Management, 50(2), 94-99.
Hoffjan, A., & Kruse, H. (2006). Open book accounting in supply chain: How is it used in practice?. Cost Management, 20(6), 40-47.
Meynardie, B., & Nagorzanski, A. (2012). The use of open book accounting in cost reimbursable contracts.18, 38-3
M?ller, K., Windolph, M., & Isbruch, F. (2011). The effect of relational factors on open-book accounting and inter-organizational cost management in buyer–supplier partnerships. Journal of Purchasing and Supply Management, 17(2), 121-131.
Mouritsen, J., Hansen, A., & Hansen, C. ?. (2001). Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting. Management Accounting Research, 12(2), 221-244.
Munday, M. (1992). Accounting cost data disclosure and buyer-supplier partnerships—a research note. Management Accounting Research, 3(3), 245-250.
Rahnamaye Roudposhti, F., & Gholami Jamkarani, R. (2011). Inter-organizational cost management (IOCM): concepts, procedures and Requirements. Management accounting Magazine, 4, 9.
Romano, P., & Formentini, M. (2012). Designing and implementing open book accounting in buyer–supplier dyads: A framework for supplier selection and motivation. International Journal of Production Economics, 137(1), 68-83.
Saaty, T. L. (2003). Decision-making with the AHP: Why is the principal eigenvector necessary. European journal of operational research, 145(1), 85-91.
Shomakhi, H.R., (2011). Cost Reengineering in commercial insurance companies. Management Accounting Magazine, 4, 9.
Suomala, P., Lahikainen, T., Lyly-Yrj?n?inen, J., & Paranko, J. (2010). Open book accounting in practice–exploring the faces of openness. Qualitative Research in Accounting & Management, 7(1), 71-96.
Windolph, M., & M?ller, K. (2012). Open-book accounting: Reason for failure of inter-firm cooperation?. Management Accounting Research, 23(1), 47-60.
Xu, C. (2011, August). Interorganizational Cost Management in Supply Chain Based on Open Book Accounting. In Management and Service Science (MASS), 2011 International Conference on (pp. 1-4). IEEE.