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Open-book accounting (OBA) – the systematic disclosure and discussion of cost data between partner firms – is indispensable for revealing additional cost reduction opportunities that become feasible through the joint efforts of different organizations within supplier-buyer partnerships...
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This paper investigates strategy and control's key effects on relationship performance in German automotive supplier firms, specifically taking the relational aspects into account. In buyer-supplier relationships the more powerful party could exploit the dependent party by means of opportunistic...
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