In recent years, the contingency-based management accounting literature has been criticized for being fragmentary and contradictory as a result of methodological limitations. This study adds to this picture by showing that the theoretical meaning of some commonly used statistical techniques is...

Based on a study of a buyer-seller relationship in the automotive industry, this article identifies 17 different decision-making processes where openly sharing cost data--a so-called open books policy--plays an important supporting role. These processes relate to supplier selection, various...

Purpose – The literature on activity-based costing (ABC) that deals with the allocation of indirect purchasing costs primarily draws on a transactional approach to purchasing. This presents a problem, since a large share of purchasing takes place within relationships. The purpose of this paper...