Dynamic and static pricing in open-book accounting

Ellström, Daniel; Larsson, Martin

doi:10.1108/qram-09-2015-0071

Cited by 15 publications

(23 citation statements)

References 32 publications

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“…These areas aim to capture the essence of the plethora of interrelated concepts residing within this literature, and, by doing so, the areas support the analysis of this thesis by providing themes and suggestions for preestablished concepts to structure the analysis around. Attention is given to how the surrounding context influences procurement (see Iyer 1996, Masi, Micheli et al 2013, how firms choose to organize around the procurement task (Buckles and Ronchetto 1996, Giunipero and Monczka 1997, Bals and Turkulainen 2017, Yang, Cheng et al 2017, and what activities are engaged in to succeed at this task (Cardozo 1983, Kotteaku, Laios et al 1995, Iyer 1996, Ellström and Hoshi Larsson 2017. These three areas resemble the distinctions made in marketing literature by, among others, Wind and Thomas (1980) (Buying center, Buying decision process, Factors affecting buying center & buying process) and Johnston and Lewin (1996) (different external and internal characteristics and organizational buying behavior, including negotiations and decisions).…”

Section: Figure 1: This Thesis' View Of Procurement and Its Related Fmentioning

confidence: 99%

“…These comments allowed me to improve the research of this thesis. One paper has been accepted and published as of this date (Ellström and Hoshi Larsson 2017).…”

Section: Efforts To Improve Quality Of Researchmentioning

confidence: 99%

“…Those authors, instead, propose working on transparency together with the supplier with the aim of eliminating waste and capturing value. Open book accounting can also be used for collaboration and as a risk shifting mechanism, despite being one-way (Ellström and Hoshi Larsson 2017). It serves as a platform for both parties to develop their relationship and manage risks, trust, and interdependence.…”

Section: Supplier Managementmentioning

confidence: 99%

“…and of the procurement function itself. Evaluating supplier relationships (Pressey, Tzokas et al 2007), increasing power over suppliers (Cox, Watson et al 2004), and working together on cost (Ellström and Hoshi Larsson 2017) are examples of supplier management, while procurement management involves decision making on how to source Wilson 1990, Ford, Cotton et al 1993) grouping and prioritizing suppliers (Iyer 1996) and setting up the organization (Lakemond, van Echtelt et al 2001, Bals andTurkulainen 2017). This thesis will, accordingly, take an activities-perspective in the examination of procurement strategy.…”

Section: Acknowledgementsmentioning

confidence: 99%

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The role of context, activities, and organization, in Value-Based Procurement

Larsson¹

2018

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This thesis explores the adoption of a Value-Based Procurement Strategy. A procurement strategy is value-based when it facilitates procurement to develop attractive value propositions for both suppliers and internal stakeholders. The procurement function, including its activities and organization, and the collaboration with suppliers, are shaped to achieve this goal. SAAB, a Swedish military fighter airplane manufacturer, has been driven to adopt such a strategy by its surrounding context and market position, which demand that SAAB find new ways to attract key suppliers. SAAB responded to this demand by offering suppliers alternative benefits in terms of, for example, knowledge, intelligence, standardization, co-marketing, and prioritization. SAAB offers the empirical opportunity taken by this thesis to explore Value-Based Procurement.A theoretical framework built on literature on procurement in terms of procurement context, procurement activities, and procurement organization informs this study. The framework also encompasses literature on value and value propositions. A value perspective describes well both how SAAB's procurement function has been shaped, and the work that the procurement Värdeerbjudanden är verktyg för att utveckla inköpsstrategi och för att exekvera på sådan strategi i inköps arbete. Denna avhandling fördjupar också förståelsen för värde genom att förespråka en parallell syn på samutvecklat värde för kund och leverantör. Slutligen bidrar den till inköpsliteraturen genom att visa att den köpande sidan också kan erbjuda värde. Denna avhandling bidrar till företagsledare genom att illustrera hur en Värdebaserad inköpsstrategi kan införas och möjliga anledningar till varför den borde införas. Den föreslår också "value actions" som möjliga satsningar på att förbättra Värdebaserad inköpsstrategi.-viii --ix -

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Section: Figure 1: This Thesis' View Of Procurement and Its Related Fmentioning

confidence: 99%

“…These comments allowed me to improve the research of this thesis. One paper has been accepted and published as of this date (Ellström and Hoshi Larsson 2017).…”

Section: Efforts To Improve Quality Of Researchmentioning

confidence: 99%

Section: Supplier Managementmentioning

confidence: 99%

Section: Acknowledgementsmentioning

confidence: 99%

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The role of context, activities, and organization, in Value-Based Procurement

Larsson¹

2018

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“…Secara substansi perumusan harga jual tidak hanya terkonstruk berbasis pada unsur biaya dan berorientasi pada pencapaian profit materi semata, sebagaimana yang ditemukan dalam akuntansi konvensional. Namun, pada tatanan yang lebih luas, harga jual juga terbentuk dari nilai-nilai nonmaterial (Amaliah & Sugianto, 2018;Ellström & Larsson, 2017;Raissi & Tulin, 2018). Pemahaman tersebut didasari oleh suatu pemikiran bahwa hanya perhitungan bersifat kalkulatif yang dapat merepresentatifkan biaya dan laba.…”

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Praktik Penentuan Harga Jual Berbasis Meuramin

Hidayat

Triyuwono

2019

jamal

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Abstrak: Praktik Penentuan Harga Jual Berbasis Meuramin. Penelitian ini berusaha untuk mengungkap makna dari praktik penentuan harga jual berbasis nilai-nilai Meuramin Penelitian ini menggunakan abstraksi budaya Meuramin sebagai metode melalui wawancara kepada pengelola sebuah kedai kopi. Studi ini menemukan bahwa konsep perumusan harga jual yang diimplemetasikan oleh informan tidak semata-mata berorientasi pada pencapaian materi saja tetapi terkadung nilai-nilai religius dan keadilan yang bersifat holistik. Penentuan harga jual juga berusaha menghadirkan kesejahateraan dan keadilan untuk semua pihak. Implikasi dari praktik ini adalah munculnya perbedaan dalam mempersepsikan manusia sebagai unsur produksi. Abstract: The Practice of Determining Selling Prices Based on Meu ramin Culture.This study seeks to uncover the meaning of the practice of selling prices based on Meuramin values. This study uses Meuramin cultural abstraction as a method through interviews with the managers of a coffee shop. This study finds that the concept of the formulation of selling prices implemented by informants is not solely oriented to the achievement of sharp material but contained holistic religious and justice values. The determination of selling prices also seeks to bring welfare and justice to all parties. The implication of this practice is the emergence of differences in perceiving humans as an element of production.

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The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships

DhaifAllah

Auzair

Maelah

et al. 2019

JAOC

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Purpose This paper aims to investigate the effect of product complexity and communication quality on inter-organizational cost management (IOCM) and open book accounting (OBA) practices in buyer–supplier relationships in Malaysian manufacturing firms. Design/methodology/approach A questionnaire survey was administrated to CFOs or accounting managers of Malaysian suppliers. Exploratory factor analysis and Structural Equation Modeling procedures were applied to test convergent and discriminant validity of the measurement model and examine the relationships among the latent constructs in the structural model. Findings The results suggest that IOCM and OBA scales show acceptable reliability and validity. The findings also report that both product complexity and communication quality have a positive effect on IOCM and OBA in buyer–supplier relationships. However, the results suggest that IOCM does not influence OBA practice. Research limitations/implications Although IOCM and OBA constructs exhibited satisfactory reliability and validity, future research is required to refine and further validate these constructs. The data were only collected from the supplier’s perspective. Thus, future research is invited to benefit from matched data from both suppliers and buyers to generate additional insights on IOCM and OBA. Practical implications This study may assist suppliers and buyers in relationships by suggesting that complex products require the adoption of IOCM and OBA practices to reduce information asymmetries and manage costs. Furthermore, emphasizing quality of communication may enhance the implementation of these practices. Originality/value Theoretically, this study contributes to the academic stream of management accounting and cost management as it enhances an understanding of contributions introduced in prior literature on IOCM and OBA. It uses a complementary approach of transaction cost theory (TCT) and social exchange theory (SET) to explain the research model. Methodologically, the study validated scales for measuring IOCM and OBA in a new environment.

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Dynamic and static pricing in open-book accounting

Cited by 15 publications

References 32 publications

The role of context, activities, and organization, in Value-Based Procurement

The role of context, activities, and organization, in Value-Based Procurement

Praktik Penentuan Harga Jual Berbasis Meuramin

The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships

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