AIA Practice Essay Group 4 
ADVANCES IN ACCOUNTING
AAF005-3
by
CHAN CHUN MING (1333162)
A project submitted in partial fulfilment of the requirements for the degree of
BA (Hons) Accounting
25 November 2014
Abstract
In “Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet” article, the authors would like to deliver the message about studies on open-book accounting to rivet on mainly on the functions and difficulties, determinants and consequences, and of interorganizational cost management. To offer a new direction, authors seek to detect and systematize applications of open-book accounting. They follow a qualitative approach to analyze why and how open-book accounting is being used in practice. Data were obtained from 59 interviews conducted with purchasing experts and analyzed through content analysis. Authors find that being used for interorganizational cost management, open-book accounting is used in price management. This includes increasing negotiation pressure on a supplier. Based on this finding, we develop a framework to systematize different open-book accounting uses according to both underlying motives for cost transparency and purchasing strategies.
The research finding the following to show that cost transparency can be used to achieve to support price management and that it does not necessarily require a trusting and cooperative customer supplier relationship.
The background of cost transparency
A qualitative research design supplemented by quantitative analysis.
Set up a three-tiered design that allows us to evaluate all of the aspects indicated above.
Using an online questionnaire that was designed to either affirm or contradict the results obtained from the interviews and to allow for certain quantitative analyses. From a total of 59 interviewees, and received 46 completed questionnaires.
Take into account the reverse perspective. To support the results, especially for data manipulation, authors conducted 18 interviews with
AAF005-3
by
CHAN CHUN MING (1333162)
A project submitted in partial fulfilment of the requirements for the degree of
BA (Hons) Accounting
25 November 2014
Abstract
In “Cost Transparency in Supply Chains: Demystification of the Cooperation Tenet” article, the authors would like to deliver the message about studies on open-book accounting to rivet on mainly on the functions and difficulties, determinants and consequences, and of interorganizational cost management. To offer a new direction, authors seek to detect and systematize applications of open-book accounting. They follow a qualitative approach to analyze why and how open-book accounting is being used in practice. Data were obtained from 59 interviews conducted with purchasing experts and analyzed through content analysis. Authors find that being used for interorganizational cost management, open-book accounting is used in price management. This includes increasing negotiation pressure on a supplier. Based on this finding, we develop a framework to systematize different open-book accounting uses according to both underlying motives for cost transparency and purchasing strategies.
The research finding the following to show that cost transparency can be used to achieve to support price management and that it does not necessarily require a trusting and cooperative customer supplier relationship.
The background of cost transparency
A qualitative research design supplemented by quantitative analysis.
Set up a three-tiered design that allows us to evaluate all of the aspects indicated above.
Using an online questionnaire that was designed to either affirm or contradict the results obtained from the interviews and to allow for certain quantitative analyses. From a total of 59 interviewees, and received 46 completed questionnaires.
Take into account the reverse perspective. To support the results, especially for data manipulation, authors conducted 18 interviews with
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