OBA Fehr (2015) |
Dimensions of OBA |
Nature of information |
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Type of information |
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Frequency of information sharing |
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Level of detail of the information |
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Direction of information sharing |
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Purpose of use of the information (by the buyer) |
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Purpose of use of the information (by the supplier) |
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Processes contemplated |
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Means of communication |
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Costs determinants contemplated |
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Conditions of information sharing |
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Incentives for sharing information |
IOCM
Cooper and Slagmulder (1999Cooper, R. and Slagmulder, R. (1999), Supply Chain Development for the Lean Enterprise – Interorganizational Cost Management, The IMA Foudation for Applied Research, New Jersy, p. 512., 2004Cooper, R. and Slagmulder, R. (2004), “Inter - organizational cost management and relational context”, Accouting, Organizations and Society, Vol. 29 No. 1.) Windolph and Moeller (2012)Windolph, M. and Moeller, K. (2012), “Open-book accounting: reason for failure of inter-firm cooperation?”, Management Accounting Research, Vol. 23 No. 1, pp. 47-60.
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Development of joint activities |
Interorganizational teams |
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Joint processes for costs management |
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Joint planning for problem solving |
Trust
Kumar et al. (1995aKumar, N., Scheer, L.K. and Steenkamp, J.E.M. (1995a), “The effects of supplier fairness on vulnerable resellers”, Journal of Marketing Research, Vol. 32 No. 1, pp. 54-65., 1995bKumar, N., Scheer, L.K. and Steenkamp, J.E.M. (1995b), “The effects of perceived interdependence on dealer attitudes”, Journal of Marketing Research, Vol. 32 No. 3, pp. 348-356.), Nyaga et al. (2010)Nyaga, G.N., Whipple, J.M. and Lynch, D.F. (2010), “Examining supply chain relationships: do buyer and supplier perspectives on collaborative relationships differ?”, Journal of Operations Management, Vol. 28 No. 2, pp. 101-114.
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Honesty |
Promises’ fulfillment |
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Generosity |
Availability to offer assistance and support |
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Protection of the other party’s interest |
Satisfaction in the relationship
Geyskens et al. (1999)Geyskens, I., Steenkamp, J.E.M. and Kumar, N. (1999), “A meta-analysis of satisfaction in marketing channel relationships”, Journal of Marketing Research, Vol. 36 No. 2, pp. 223-238., Kulmala et al. (2002)Kulmala, H.I., Paranko, J. and Uusi-Rauva, E. (2002), “The role of cost management in network relationships”, International Journal of Production Economics, Vol. 79 No. 1, pp. 33-43., Nyaga et al. (2010)Nyaga, G.N., Whipple, J.M. and Lynch, D.F. (2010), “Examining supply chain relationships: do buyer and supplier perspectives on collaborative relationships differ?”, Journal of Operations Management, Vol. 28 No. 2, pp. 101-114., Windolph and Moeller (2012)Windolph, M. and Moeller, K. (2012), “Open-book accounting: reason for failure of inter-firm cooperation?”, Management Accounting Research, Vol. 23 No. 1, pp. 47-60.
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Economic satisfaction |
Sales and profits created by the relationship Market share resulting from the relationship |
Social Satisfaction |
Quality of the information shared Quality of collaboration Participation on decision-making related to the relationship |
Assets specificity
Williamson (1985Williamson, O.E. (1985), The Economic Institutions of Capitalism: firms, Markets, Relational Contracting, Macmillan Free Press, London., 1996Williamson, O.E. (1996), The Mechanisms of Governance, Oxford University Press, New York, NY.), Zylbersztajn (1995)Zylbersztajn, D. (1995), “Estruturas de governança e coordenação de agribusiness”, (Tese de Livre Docência), Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo/SP, Brazil., Bánkut and Souza (2014)Bánkut, S.M.S. and Souza, J.P. (2014), “Arranjos contratuais e assimetria de poder no SAG suinícola no oeste paranaense”, Organizações Rurais and Agroindustriais, Vol. 16 No. 1, pp. 92-107.
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Level of redistribution of an asset for alternative use |
Investment on specific assets Assets reallocation/redistribution Lost of value on investments under breach of contract |
Safeguards
Williamson (1996)Williamson, O.E. (1996), The Mechanisms of Governance, Oxford University Press, New York, NY., Jap and Ganesan (2000)Jap, S.D. and Ganesan, S. (2000), “Control mechanisms and the relationship life cycle: implications for safeguarding specific investiments and developing commitment”, Journal of Marketing Research, Vol. 37 No. 2, pp. 227-245.
Windolph and Moeller (2012)Windolph, M. and Moeller, K. (2012), “Open-book accounting: reason for failure of inter-firm cooperation?”, Management Accounting Research, Vol. 23 No. 1, pp. 47-60.
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Formal or informal rules and standards |
Formal safeguards Informal safeguards Flexibility to provide support to each other Set mutual benefits |
Opportunistic behavior
Williamson (1985Williamson, O.E. (1985), The Economic Institutions of Capitalism: firms, Markets, Relational Contracting, Macmillan Free Press, London., 1996Williamson, O.E. (1996), The Mechanisms of Governance, Oxford University Press, New York, NY.), Windolph and Moeller (2012)Windolph, M. and Moeller, K. (2012), “Open-book accounting: reason for failure of inter-firm cooperation?”, Management Accounting Research, Vol. 23 No. 1, pp. 47-60.
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Self-interest (with avidity) |
Inappropriate use of information shared Breach of agreements (formal and informal) in self-benefit |