The Impact of Open Book Accounting on Supporting Supply Chain Competitive Advantages

Document Type : Original Article

Authors

Faculty of Commerce,

Abstract

Abstract
Purpose: The main objective of the research is to study the impact of open books accounting approach on supporting competitive advantages of supply chain.
Design and Methodology: To achieve the research objective, the researcher used the descriptive analytical approach because it is compatible with the nature and objectives of the research.
Results and Recommendations:
The research found that there are some obstacles in applying the open book accounting method, due to the lack of confidence of the supply chain parties in the step of disclosing their cost data. Suppliers fear the opportunistic behavior of buyers, and buyers do not want to disclose their data with all suppliers for fear of demanding a price increase from suppliers. Buyers also select some suppliers to deal with over others, despite the acceptance of many suppliers and buyers of the open book accounting method, in addition to their recognition of its role in supporting the competitive advantages of the supply chain, meaning that applying the open book accounting method requires long-term dealing, through which increased culture and cooperation between the supply chain parties are achieved.

Keywords

Benha Journal of Humanities Sciences
Volume 3, Issue 2
March and April 2024
Pages 643-663

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