Open-book accounting em relações interorganizacionais

: caso Serefra

Abstract

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.

Date of Award	29 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)