Identification and classification of open book accounting dimensions by considering inter-organizational cost management: A case study of petrochemical companies listed in Tehran Stock Exchange

Abstract

This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM) in petrochemical companies listed in Tehran Stock Exchange. In this research, there are 18 statistical society financial and accounting experts listed in Tehran Stock Exchange. By studying the theoretical literature and conducted investigations inside and outside of the country and also the experts’ comments, the OBA dimensions were identified and then classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of examinations were shown that, considering the comments on dimensions of nature of data and accounting data disclosure practices, the form of data disclosure plays a more important role. In uses of disclosed accounting data dimension, coordination and planning among team members play the most important role. According to conditions of OBA dimension, trust is the most important one and in cost implementation of OBA dimension, the cost of the other party plays the most important role