Accounting cost data disclosure and buyer-supplier partnerships—a research note
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This research note examines the role of accounting cost data disclosure in buyer-supplier relationships that are based on partnership principles. Initial consideration is given to the rationale behind closer buyer supplier partnerships. The second section analyses the place of shared cost accounting data within such partnerships. The third section reports on a survey examining the extent of cost data sharing among a selected sample of suppliers, and further examines the consequences of such disclosure. The concluding section highlights the major findings of the survey, and suggests a number of areas for future research, most notably whether cost accounting systems, and the role of the management accountant, may change as a result of the need for cost data disclosure in such partnerships.
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