Open-book accounting (OBA) – the systematic disclosure and discussion of cost data between partner firms – is indispensable for revealing additional cost reduction opportunities that become feasible through the joint efforts of different organizations within supplier-buyer partnerships...

New product development (NPD) is critical for a firm’s competitive advantage. Since the early 1980s, NPD research has steadily increased and has defined successful practices. However, owing to this research field’s fragmentedness, there is ambiguity about what successful NPD looks like....