Measuring Inter-organizational Cost Management and Open Book Accounting
Mengukur Pengurusan Kos antara Organisasi dan Perakaunan Open Book

Department of Accounting
Faculty of Administrative Sciences
Thamar University
87246 Thamar, YEMEN.

bakilsalah@yahoo.com

Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA

sofiah@ukm.edu.my

Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.

ruhanita@ukm.edu.my

Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.

mddaud@ukm.edu.my

Abstract

This paper reports the findings of a study aimed at developing valid measurement for inter-organizational 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.

Keywords

buyer-supplier relationships; Inter-organizational cost management; new scales; open book accounting
https://doi.org/10.17576/pengurusan-2019-56-11

Citation

DhaifAllah, B., Md. Auzair, S., Maelah, R., & Ismail, M. D. (2019). Measuring Inter-organizational Cost Management and Open Book Accounting. Jurnal Pengurusan, 56, 119–132. https://doi.org/10.17576/pengurusan-2019-56-11

@article{dhaifallah2019measuring,
  title={Measuring Inter-organizational Cost Management and Open Book Accounting},
  author={DhaifAllah, Bakil and Md. Auzair, Sofiah and Maelah, Ruhanita and Ismail, Md Daud},
  journal={Jurnal Pengurusan},
 

volume={56},
  number={},
  pages={119—132},
  year={2019},
  doi={https://doi.org/10.17576/pengurusan-2019-56-11},
  publisher={Penerbit UKM},
}

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56 (2019) 119 – 132

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