Inter-Organizational Cost Management and Open Book Accounting: A Review

This paper aims to review the recent literature on inter-organizational cost management (IOCM) and open book accounting (OBA) practices, and their relationship with cost reduction. Based on the method used, a comprehensive review of relevant literature on this topic between 1992 and 2016, was source...

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Bibliographic Details
Main Authors: Bakil DhaifAllah, Sofiah Md Auzair, Ruhanita Maelah, Md Daud Ismail
Format: Article
Language:English
Published: Universiti Malaya 2016-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Online Access:https://ejournal.um.edu.my/index.php/AJAP/article/view/7269