Compartilhamento de informações nas relações interorganizacionais: uma percepção da cadeia de suprimento automotiva sobre a prática do open book accounting

Abstract

As inter-organizational relations in organizations are a very current topic in the business environment, as this practice of sharing relevant management information has become common among the parties involved, with the use of accounting tools to efficiently manage the methods in a safe and eligible manner. . This research aimed to characterize the general perception of suppliers in an automobile supply chain regarding the practice of open book accounting. It is characterized as a descriptive research, with a predominance of the quantitative aspect, using survey research, with the application of a questionnaire online to collect data. The link to access the questionnaire was sent by email, resulting in 17 completed and valid questionnaires, representing 56.67% of the suppliers of the automotive hub trained. The results indicate that there is clear evidence about the application of Open Book Accounting in the interviewees' businesses, applied at the request of the client (a large, multinational automotive manufacturer), in a contractual manner, where those involved are obliged to share information about permission and requested to continue the operation, under penalty of breach of contract in cases of recurring non-compliance. The main results also demonstrated that the suppliers surveyed noticed the strong practice of sharing information in their day-to-day business, enjoying its advantages and benefits. Thus, the research aims to contribute to the interorganizational accounting literature, providing a study carried out in automobile industries.