1. UKM Learning and Research Repository
2. PHD Thesis / Tesis PHD
3. Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Title:	The effect of inter-organizational cost management and open book accounting on cost reduction in buyer-supplier relationships
Authors:	Bakil Dhaifallah (P73476)
Supervisor:	Sofiah Md Auzair, Assoc. Prof. Dr.
Keywords:	Transaction costs Universiti Kebangsaan Malaysia -- Dissertations Dissertations, Academic -- Malaysia
Issue Date:	31-Mar-2018
Description:	The field of cost management has evolved rapidly in the last decade with the development of inter-organizational cost management (IOCM) and open book accounting (OBA) as competitive tools to managing costs in buyer-supplier relationships. However, the achievements created by these practices have been arguably documented. The literature indicated that the adoption and implications of these practices depend on contextual and relational factors. Thus, this study aims primarily to examine the effect of two contextual factors, namely, product complexity and communication quality on IOCM and OBA adoption in Malaysian suppliers of manufacturing firms. In addition, the study seeks to investigate the impact of these practices on cost reduction and whether this impact is influenced by informal safeguards such as trust and buyer��s commitment. A research model representing these causal relationships was developed through a comprehensive literature review and theoretical perspectives. Using data from 207 Malaysian suppliers of manufacturing firms, the study used Structural Equation Modeling to validate the constructs and rigorously test the relationships among them. The findings of this study suggested that both product complexity and communication quality have positive effect on the IOCM and OBA adoption in buyer-supplier relationship. It was also found that the adoption of IOCM and OBA leads to reducing the transaction and production costs. The study also reported that both trust and buyer��s commitment significantly moderate the relationship between OBA and cost reduction. Nevertheless, these safeguards do not play significant role in improving the relationship between IOCM and cost reduction. Theoretically this study contributes to the academic stream of management accounting and cost management field as it enhances the understanding on the contributions introduced in prior literature on IOCM and OBA. It utilized both Transaction Cost Theory (TCT) and Social Exchange Theory (SET) in explaining the research model to complement the TCT perspective of most inter-organizational studies. This helps to draw some future research agenda. Methodologically, the study validated scales for measuring IOCM and OBA in manufacturing environment. The findings also provide insights to managers dealing with IOCM and OBA on the role of product complexity, communication quality, trust and buyers�� commitment.,��Certification of Master's/Doctoral Thesis�� is not available,Ph.D.
Pages:	238
Call Number:	HB846.3.D483 2018 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Faculty of Economy and Management / Fakulti Ekonomi dan Pengurusan

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.