ABC Information, Fairness Perceptions, and Interfirm Negotiations

Masschelein, Stijn; Cardinaels, Eddy; Abbeele, Alexandra Van den

doi:10.2308/accr-10214

Cited by 29 publications

(22 citation statements)

References 28 publications

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“…To examine the influence of accounting information on negotiation behaviors and outcomes, prior accounting studies have distinguished 'coarse' and 'refined' accounting information, such as traditional cost (TC) information versus activity-based costing (ABC) or total cost of ownership (TCO) information (Drake and Haka 2008;Van den Abbeele et al 2009;Masschelein et al 2012).…”

Section: Accounting Informationmentioning

confidence: 99%

“…The negotiation stage is considered critical to this end as the process of negotiation sets the stage for future behaviors and can be instrumental in the outcomes that partners achieve. While an extensive literature on negotiation research identifies conditions that influence negotiators' behaviors and outcomes, prior accounting studies have particularly considered the potential of accounting information in stimulating cooperative negotiation behavior (e.g., Chang et al 2013;Coletti et al 2005;Drake and Haka 2008;Masschelein et al 2012; Van den Abbeele et al 2009). These studies indicate that particularly refined accounting information such as total cost of ownership (TCO) information can (but does not always) stimulate negotiators to act cooperatively, producing better joint outcomes.…”

Section: Introductionmentioning

confidence: 99%

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Your gain my pain? The effects of accounting information in uncertain negotiations

Essa

Dekker

Groot

2018

Management Accounting Research

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AcknowledgementsWe are grateful to Andrea Drake, Martijn Schoute, Eelke Wiersma and Alexandra Van den Abbeele for their valuable feedback on earlier versions of this paper. We also thank seminar participants at VU University, and participants at the 2013 AAA Management Accounting Section midyear meeting and the 2012 IAAER conference for useful comments and suggestions on draft versions of the paper.[1] AbstractPrior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of uncertainty, which is commonly present during negotiations. Uncertainty increases friction between negotiators as they take different reference points, exacerbating the level of conflict. We theorize that refined accounting information, even when unrelated to the source of uncertainty, helps to limit its adversarial effects on behavior and outcomes by enabling negotiators to identify mutually beneficial tradeoffs. We develop an experiment in which 89 dyads of buyers and suppliers participate to test our expectations about how uncertainty interacts with accounting information in affecting negotiation behavior and outcomes. Results show that uncertainty reduces negotiators' use of integrative tactics relative to distributive tactics, which in turn negatively influences joint profit. Refined accounting information, however, weakens the negative impact of uncertainty on behavior, mitigating the negative impact on joint profit.

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Section: Accounting Informationmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Your gain my pain? The effects of accounting information in uncertain negotiations

Essa

Dekker

Groot

2018

Management Accounting Research

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“…Another advantage of the information obtained using the ABC is the performance increase in the supply chain, and in the negotiations between the companies that are part of that chain (Drake and Haka, 2008;Masschelein, et al, 2012).…”

Section: -Literature Reviewmentioning

confidence: 99%

Quality in management accounting: approach by activities in large companies

Machado

Alves

2017

IJPQM

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This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company's features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers' gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding.

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“…Segundo Masschelein et al (2012), a propensão à troca de informações de custos é menor quando: (a) as partes já vêm auferindo lucros significativos; (b) não há incentivos apropriados; e (c) as partes possuem poder de negociação equivalente.…”

Section: Divisão Dos Benefícios Auferidos Na Gciunclassified

“…Para Tomkins (2001, p. 180-181), as organizações podem formar alianças com propósitos de (i) reduzir custos e melhorar a qualidade dos produtos ou serviços, (ii) acelerar o acesso a tecnologias a baixos custos, (iii) desenvolver novos produtos e aproximar mercados (alianças estratégicas), (iv) desenvolver novas tecnologias (consórcios de pesquisa) e (v) desenvolver novos negócios (joint ventures). Masschelein et al (2012) citam vários estudos que assumem que a troca de informações de custos sempre traz benefícios para clientes e fornecedores. Todavia, há fatores que podem favorecer ou inibir a formação de alianças entre as organizações: interdependência, estabilidade, cooperação, benefícios mútuos e confiança são apontados como relevantes na GCI (COOPER; SLAGMULDER, 1999;KAJÜTER;KULMALA, 2005;SOUZA, 2008;SOUZA;ROCHA, 2009).…”

Section: Introductionunclassified

Gestão De Custos Interorganizacionais: Evidências Empíricas Em Hospitais Privados No Brasil

Camacho

Rocha

Moraes

et al. 2015

RAHIS

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RESUMOO estudo teve como objetivo investigar e identificar fatores que favorecem e que inibem a Gestão de Custos Interorganizacionais (GCI) por parte de hospitais privados no Brasil. Como instrumento de coleta de dados um questionário estruturado foi aplicado a uma população de 40 hospitais e 32 foram respondidos e considerados válidos para análise. Os dados foram processados e analisados por meio de recursos da estatística descritiva e de teste de médias. A interpretação dos dados revelou que, sob a perspectiva dos hospitais pesquisados, os fatores 'confiança nos planos de saúde' e 'expectativa de divisão de benefícios econômicos com planos de saúde' são inibidores da GCI. Todos os demais fatores investigados foram considerados favoráveis à GCI. Os achados permitem afirmar que os hospitais pesquisados confiam mais em seus fornecedores do que nas operadoras de planos de saúde. Em se tratando de 'cooperação' para resolução dos problemas que surgem no dia-a-dia, sob a ótica dos hospitais, os fornecedores estão mais dispostos a cooperar do que os planos de saúde. No que diz respeito à divisão justa de benefícios econômicos advindos de possível parceria com foco na gestão conjunta de custos, na percepção dos hospitais, as expectativas maiores recaem sobre os fornecedores. Os dados demonstram que os hospitais percebem seu relacionamento com os fornecedores mais estável e mais maduro do que com os planos de saúde. Corroborando evidências empíricas de pesquisas anteriores, os dados apontam para uma 20 dependência econômica e financeira dos hospitais em relação às operadoras de planos de saúde. Palavras-Chave: Cadeia de Valor. Gestão de Custos Interorganizacionais. Hospitais Privados. ABSTRACTThe study aimed to investigate and identify factors that promote and inhibit Interorganizational Cost Management (ICM) by private hospitals in Brazil. As an instrument of data collection, a structured questionnaire was administered to a population of 40 hospitals and 32 were returned and considered valid for analysis. Data were analyzed and processed using descriptive statistical and mean test. The interpretation of the data showed that, from the perspective of the hospitals, the factors 'trust in health plans' and 'expectation division of economic benefits with health plans' are inhibitors of ICM. All other investigated factors were considered favorable to ICM. The findings show that hospitals surveyed rely more on their suppliers than the operators of health plans. In the case of 'cooperation' to solve the problems that arise in day-to-day, from the perspective of hospitals, providers are more willing to cooperate than health plans. With regard to fairness and economic benefits deriving from possible partnership focused on joint management of costs, perceptions of hospitals, higher expectations are borne by the suppliers. The data show that hospitals perceive their relationship more stable and mature with suppliers than health plans. Corroborating empirical evidence from previous research, the data point to an economic and financi...

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ABC Information, Fairness Perceptions, and Interfirm Negotiations

Cited by 29 publications

References 28 publications

Your gain my pain? The effects of accounting information in uncertain negotiations

Your gain my pain? The effects of accounting information in uncertain negotiations

Quality in management accounting: approach by activities in large companies

Gestão De Custos Interorganizacionais: Evidências Empíricas Em Hospitais Privados No Brasil

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