IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-7908-2632-6_37.html
   My bibliography  Save this book chapter

Open-Book Accounting and Accounting Information Systems in Cooperative Relationships

In: Information Technology and Innovation Trends in Organizations

Author

Listed:
  • A. Scaletti

    (Parthenope University)

  • S. Pisano

    (Parthenope University)

Abstract

The development of an interfirm cooperative relationship leads to the creation of accounting information flows between firms, that have to exchange their accounting information in order to achieve cost reduction and to create value. As a consequence, firms should implement both new management accounting techniques and modify their accounting information systems. This paper analyzes a specific management accounting technique, i.e. open-book accounting, and its relationship with accounting information systems. In particular, the paper first uses organizational theories to classify interfirm relationships in order to define cooperative relationships which can benefit most from the implementation of open-book accounting. Secondly, the paper shows the logic used in implementing open-book accounting, in order to control the accounting information flows between firms. Finally, the paper describes the relationship between open-book accounting and accounting information systems within interfirm cooperative relationships.

Suggested Citation

  • A. Scaletti & S. Pisano, 2011. "Open-Book Accounting and Accounting Information Systems in Cooperative Relationships," Springer Books, in: Alessandro D'Atri & Maria Ferrara & Joey F. George & Paolo Spagnoletti (ed.), Information Technology and Innovation Trends in Organizations, pages 329-336, Springer.
  • Handle: RePEc:spr:sprchp:978-3-7908-2632-6_37
    DOI: 10.1007/978-3-7908-2632-6_37
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-7908-2632-6_37. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.