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...

Hypercompetitive businesses are increasingly requiring the need for more rapid and sophisticated information and data analysis. This challenges management accounting's role in effectively supporting the management decision making process. The emerging area of business analytics can potentially...

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...

Purpose: The purpose of this paper is to investigate the effects of two formal controls, namely target rigidity and process autonomy, on team adaptability and project success in new product development (NPD) projects. Target rigidity refers to performance goals that are non-negotiable once they...