Designing and implementing open book accounting in buyer – supplier dyads : A framework for supplier selection and motivation

@inproceedings{Romano2015DesigningAI,
  title={Designing and implementing open book accounting in buyer – supplier dyads : A framework for supplier selection and motivation},
  author={Pietro Romano and Marco Formentini},
  year={2015}
}
Though Open Book Accounting (OBA) is a well-known practice in supply chain management, the lack of guidelines to support managers to implement it effectively has been highlighted in the literature. This paper discusses a methodology to support the selection of suppliers with whom to successfully cooperate in OBA projects and the identification, for each buyer–supplier dyad, of appropriate incentives to enable cost data disclosure. The methodology has been developed using empirical findings from… CONTINUE READING