buyer-supplier relationships – Jurnal Pengurusan /jurnalpengurusan Tue, 11 Oct 2022 02:10:46 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 Measuring Inter-organizational Cost Management and Open Book Accounting /jurnalpengurusan/article/measuring-inter-organizational-cost-management-and-open-book-accounting/?utm_source=rss&utm_medium=rss&utm_campaign=measuring-inter-organizational-cost-management-and-open-book-accounting Mon, 10 Oct 2022 14:20:12 +0000 /jurnalpengurusan/?post_type=article&p=5079 This paper reports the findings of a study aimed at developing valid measurement for inter-organizational cost management (IOCM) and open book accounting (OBA) constructs. The conceptualization of these measures were based on the prior literature in the context of supplier firms of Malaysian manufacturing sector. Using Structural Equation Modelling (SEM), measurement models of the constructs were tested and the scales were validated. The results indicated a satisfying model with acceptable reliability and validity. The findings of this study provide instruments that could be utilized as tools to assess the adoption of IOCM and OBA practices in buyer-supplier relationships. This paper extends the understanding on the concepts of IOCM and OBA practices through the introduction of a comprehensive scale covering wide dimensions of IOCM and OBA.

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