Inter-organizational cost management: effects of antecedents and methods in a hybrid relational context

Abstract

Purpose The antecedents and cost management methods and their effects on the value creation of inter-organization are essential topics of inter-organizational cost management (IOCM) in a hybrid relational perspective. This study aims to develop a synthesis coordinating mechanism theory which combines supply network theory and transaction cost economics. Using this modified theory, a structural model of IOCM and its hypotheses are developed by considering the organic connection among hybrid relational context, capabilities, methods and the effects of IOCM. Design/methodology/approach The data were collected under convenient sampling using the questionnaire survey method and analyzed using principal component analysis and structural equation modeling. Findings The results (significant at p < 0.01 and p < 0.05 level) show that there is a positive correlation among the hybrid relational context, capabilities (antecedents), methods and the effects of IOCM. Capabilities (antecedents) and cost management methods are also found to have a positive impact on synergic effect value and on improving collaborative efficiency in IOCM. Practical implications The managers of inter-firm networks may use the results of this study to ensure competitive advantages through collaboration with each other and building and retaining a long-term relationship. Originality/value This study demonstrates that the coordinating mechanism of IOCM can create the synergic effect value and improve the collaborative efficiency of the inter-organization relationship.

Necessary and sufficient antecedents of customer loyalty to logistics service providers

“…This study also helps to advance the methodological frontiers of B2B marketing by validating FsQCA results with regression analysis (Fiss, 2011). So far only a few empirical studies in B2B marketing have used QCA (Hsu, 2016; Uddin et al , 2020) to test for necessity and sufficiency despite many more are making assertions about them. As complex causality is established, then the testing of equifinality, conjunction and causal asymmetry may require analytical models that use, in conjunction, correlation and Boolean logic, i.e.…”

Kompleksitas Produk Dan Kualitas Komunikasi Terhadap Inter-Organizational Cost Management Dan Open Book Accounting

“…Dengan demikian, berbagi informasi yang akurat pada waktu yang tepat mengurangi gangguan dan pengerjaan ulang yang mungkin timbul dari informasi yang salah atau terlambat dan meminimalkan kebutuhan untuk verifikasi dan koreksi informasi. Kualitas komunikas akan mementukan keberhasilan antar minta rantai suplai, interaksi yang intens diharapkan dapat memberi efek positif dan dapat mengurangi data biaya bersama dalam peraktek IOCM (Dhaifallah, 2019;Uddin & Akhter, 2020). Dengan kata lain, mitra lebih banyak berkolaborasi ketika mereka melakukan komunikasi yang berpengaruh terhadap hubungan mitra rantai suplai.…”

“…Selain itu, hasilnya menunjukkan bahwa kualitas komunikasi akan mengarah pada lebih banyak penggunaan IOCM dan OBA. Ini karena kualitas komunikasi memfasilitasi kolaborasi dan berbagi informasi (Uddin et al, 2020;Walter et al, 2015).…”

Reflexões teóricas sobre Confiança Interorganizacional e Mecanismos de Governança da Gestão de Custos Interorganizacionais

“…As evidencias, como as discutidas no estudo de Soares (2013) sobre GCI, reforçam que aos RIOs de longo prazo dependem de uma elevada confiança. Nesse sentido, a confiança mútua, entre outros elementos, tem sido apontada como altamente essencial para as práticas de GCI (Agndal & Nilsson, 2009;Bastl, Grubic, Templar, Harrison, & Fan, 2010;Uddin, Fu, & Akhter, 2020), sendo fundamental para aumentar a satisfação econômica e social e preservar a continuidade das relações (Rocha & Fehr, 2018).…”