DhaifAllah, Bakil; Md-Auzair, Sofiah; Maelah, Ruhanita; … - In: Journal of Accounting & Organizational Change 16 (2019) 1, pp. 1-29
Purpose: This paper aims to investigate the effect of product complexity and communication quality on inter-organizational cost management (IOCM) and open book accounting (OBA) practices in buyer–supplier relationships in Malaysian manufacturing firms. Design/methodology/approach: A...