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Measuring inter-organizational cost management and open book accounting

This paper reports the findings of a study aimed at developing valid measurement for interorganizational cost management (IOCM) and open book accounting (OBA) constructs. The conceptualization of these measures were based on the prior literature in the context of supplier firms of Malaysian manufact...

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Main Authors: Bakil DhaifAllah,, Sofiah Md. Auzair,, Ruhanita Maelah,, Md Daud Ismail,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2019
Online Access:http://journalarticle.ukm.my/14551/1/35253-110413-1-PB.pdf
http://journalarticle.ukm.my/14551/
http://ejournal.ukm.my/pengurusan/issue/view/1220
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spelling my-ukm.journal.145512020-05-05T23:40:34Z http://journalarticle.ukm.my/14551/ Measuring inter-organizational cost management and open book accounting Bakil DhaifAllah, Sofiah Md. Auzair, Ruhanita Maelah, Md Daud Ismail, This paper reports the findings of a study aimed at developing valid measurement for interorganizational cost management (IOCM) and open book accounting (OBA) constructs. The conceptualization of these measures were based on the prior literature in the context of supplier firms of Malaysian manufacturing sector. Using Structural Equation Modelling (SEM), measurement models of the constructs were tested and the scales were validated. The results indicated a satisfying model with acceptable reliability and validity. The findings of this study provide instruments that could be utilized as tools to assess the adoption of IOCM and OBA practices in buyer-supplier relationships. This paper extends the understanding on the concepts of IOCM and OBA practices through the introduction of a comprehensive scale covering wide dimensions of IOCM and OBA. Penerbit Universiti Kebangsaan Malaysia 2019 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/14551/1/35253-110413-1-PB.pdf Bakil DhaifAllah, and Sofiah Md. Auzair, and Ruhanita Maelah, and Md Daud Ismail, (2019) Measuring inter-organizational cost management and open book accounting. Jurnal Pengurusan, 56 . pp. 1-21. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/issue/view/1220
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description This paper reports the findings of a study aimed at developing valid measurement for interorganizational cost management (IOCM) and open book accounting (OBA) constructs. The conceptualization of these measures were based on the prior literature in the context of supplier firms of Malaysian manufacturing sector. Using Structural Equation Modelling (SEM), measurement models of the constructs were tested and the scales were validated. The results indicated a satisfying model with acceptable reliability and validity. The findings of this study provide instruments that could be utilized as tools to assess the adoption of IOCM and OBA practices in buyer-supplier relationships. This paper extends the understanding on the concepts of IOCM and OBA practices through the introduction of a comprehensive scale covering wide dimensions of IOCM and OBA.
format Article
author Bakil DhaifAllah,
Sofiah Md. Auzair,
Ruhanita Maelah,
Md Daud Ismail,
spellingShingle Bakil DhaifAllah,
Sofiah Md. Auzair,
Ruhanita Maelah,
Md Daud Ismail,
Measuring inter-organizational cost management and open book accounting
author_facet Bakil DhaifAllah,
Sofiah Md. Auzair,
Ruhanita Maelah,
Md Daud Ismail,
author_sort Bakil DhaifAllah,
title Measuring inter-organizational cost management and open book accounting
title_short Measuring inter-organizational cost management and open book accounting
title_full Measuring inter-organizational cost management and open book accounting
title_fullStr Measuring inter-organizational cost management and open book accounting
title_full_unstemmed Measuring inter-organizational cost management and open book accounting
title_sort measuring inter-organizational cost management and open book accounting
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2019
url http://journalarticle.ukm.my/14551/1/35253-110413-1-PB.pdf
http://journalarticle.ukm.my/14551/
http://ejournal.ukm.my/pengurusan/issue/view/1220
_version_ 1669008484390141952
score 13.211869

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