OBA in Inter Organizational Relationships

Mario Francesco Ranieri

Student thesis: Master thesis


This thesis is aimed at analysing new forms of control system in Inter Organizational Relationships. In particular this work is concerned with the particularities of the Open Book practice, which is normally considered an instrument for Cost management practices. For the purposes of the analysis, however, this control system will be considered more as a tool for the implementation of more harmonious Inter Organizational Relationships. The study is based on an empirical case focused on two companies operating in the semiconductor industry. A series of semi-structured interviews with the executives of both companies and internal documents constitute the empirical data for this thesis. The purpose of this paper is to shed light on the usefulness of the implementation of the Open Book Accounting (OBA) in Inter-Organizational Relationships; the influence that OBA and personal relationships have on the development of IORs; and at last the importance held by trust and commitment in the success of OBA. To provide a more comprehensive answer to the problem formulation this thesis uses Actor Network Theory that ensures a more dynamic approach to the complex dynamics of a dyadic relationship, as opposite to structural and functional approaches such as Transaction Cost Economics that are weak in describing the ways in which relationships develop. The analysis of the case led to the conclusion that OBA requires trust and commitment as prerequisite for a successful implementation, while personal relationship can affect the development of Inter Organizational Relationship in both positive and negative ways. Finally OBA has been found to be useful for the formation of an alliance only if the environmental situation is optimal for its adoption.

EducationsMSc in Accounting, Strategy and Control, (Graduate Programme) Final Thesis
Publication date2013
Number of pages85