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Abstract(s)
Impulsionadas por avanços tecnológicos e pressões económicas, as organizações têm procurado adotar novas estratégias com o objetivo de se manterem competitivas num mercado cada vez mais dinâmico. As relações interorganizacionais podem ser um espaço onde podem ser ativamente promovidas a partilha de recursos e conhecimentos entre parceiros comerciais. No entanto, enfrentam desafios como conflitos interpessoais e comportamentos oportunistas resultado da procura unilateral por benefícios próprios. Open-Book Accounting é uma ferramenta da gestão de custos interorganizacionais que procura mitigar esses desafios. Através da transparência financeira, o OBA promove relações sólidas baseadas em confiança e colaboração com vista a eficiência operacional e a redução de custos. O presente estudo tem como objetivo investigar a viabilidade da implementação do Open-Book Accounting numa pequena empresa. Um objetivo específico é compreender o impacto da adoção do OBA nas relações entre parceiros comerciais com base na análise de uma relação fornecedor-cliente. Para atingir estes objetivos, foi conduzido um estudo de caso único numa empresa portuguesa de pequena dimensão, a Serefra. Dentre os resultados, conclui-se que a adoção do OBA pode trazer benefícios quando implementado numa empresa de pequena dimensão. No entanto, enfrenta desafios específicos, nomeadamente em termos de recursos financeiros, resistência à mudança e cultura organizacional. No caso específico da Serefra, conclui-se que a implementação do OBA é viável, e pode ser implementada de forma gradual.
Driven by technological advancements and economic pressures, organizations have been seeking to adopt new strategies to remain competitive in an increasingly dynamic market. Interorganizational relationships can be a space where the sharing of resources and knowledge among business partners can be actively promoted. However, they face challenges such as interpersonal conflicts and opportunistic behaviours resulting from the unilateral pursuit of self-benefits. Open-Book Accounting is a tool in interorganizational cost management that seeks to mitigate these challenges. Through financial transparency, OBA promotes solid relationships based on trust and collaboration aimed at operational efficiency and cost reduction. This study aims to investigate the feasibility of implementing Open-Book Accounting in a small company. A specific objective is to understand the impact of OBA adoption on relationships between business partners based on the analysis of a supplier-client relationship. To achieve these objectives, a single case study was conducted in a small Portuguese company, Serefra. Among the results, it is concluded that the adoption of OBA can bring benefits when implemented in a small-sized company. However, it faces specific challenges, such as in terms of financial resources, resistance to change, and organizational culture. In the specific case of Serefra, it is concluded that the implementation of OBA is feasible and can be implemented gradually.
Driven by technological advancements and economic pressures, organizations have been seeking to adopt new strategies to remain competitive in an increasingly dynamic market. Interorganizational relationships can be a space where the sharing of resources and knowledge among business partners can be actively promoted. However, they face challenges such as interpersonal conflicts and opportunistic behaviours resulting from the unilateral pursuit of self-benefits. Open-Book Accounting is a tool in interorganizational cost management that seeks to mitigate these challenges. Through financial transparency, OBA promotes solid relationships based on trust and collaboration aimed at operational efficiency and cost reduction. This study aims to investigate the feasibility of implementing Open-Book Accounting in a small company. A specific objective is to understand the impact of OBA adoption on relationships between business partners based on the analysis of a supplier-client relationship. To achieve these objectives, a single case study was conducted in a small Portuguese company, Serefra. Among the results, it is concluded that the adoption of OBA can bring benefits when implemented in a small-sized company. However, it faces specific challenges, such as in terms of financial resources, resistance to change, and organizational culture. In the specific case of Serefra, it is concluded that the implementation of OBA is feasible and can be implemented gradually.
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Keywords
Open-book accounting Relações interorganizacionais Parceiros comerciais Pequena empresa Estudo de caso Interorganizational relationships Business partner Small company Case study