The effect of cost information on buyer-supplier negotiations in different power settings

Accounting, Organizations and Society

Volumn 34, Issue 2, 2009, Pages 245-266

  Van den Abbeele, Alexandra ^a   Roodhooft, Filip ^a,b   Warlop, Luk ^a  

^a UNIVERSITY OF LEUVEN   (Belgium)

^b VLERICK BUSINESS SCHOOL   (Belgium)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 58249091438     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2008.05.005     Document Type: Article

References (56)

1. Anderson S.W., and Dekker H.C. Management control for market transactions: The relation between transaction characteristics, incomplete contract design and subsequent performance. Management Science 51 (2005) 1734-1752
2. Baiman S., and Rajan M.V. Incentive issues in inter-firm relationships. Accounting, Organizations and Society 27 (2002) 213-238
3. Bame-Aldred C.W., and Kida T. A comparison of auditor and client initial negotiation positions and tactics. Accounting, Organizations and Society 32 (2007) 497-511
4. Baron R., and Kenny D. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology 51 (1986) 1173-1182
5. Bazerman M.H., Curhan J.R., Moore D.A., and Valley K.L. Negotiation. Annual Review of Psychology 51 (2000) 279-314
6. Bottom W.P., Holloway J., Miller G.J., Mislin A., and Whitford A. Building a pathway to cooperation: Negotiation and social exchange between principal and agent. Administrative Science Quarterly 51 (2006) 29-58
7. Campbell N.C.G., Graham J.L., Jolibert A., and Meissner H.G. Marketing negotiations in France, Germany, the United Kingdom, and the United States. Journal of Marketing 52 (1988) 49-62
8. Carr L.P., and Ittner C.D. Measuring the cost of ownership. Journal of Cost Management 6 (1992) 7-13
9. Craft J.A. Information disclosure and the role of the accountant in collective bargaining. Accounting, Organizations and Society 6 (1981) 97-107
10. De Dreu C.K.W., Beersma B., Stroebe K., and Euwema M.C. Motivated information processing, strategic choice, and the quality of negotiated agreement. Journal of Personality and Social Psychology 90 (2006) 927-943
11. De Dreu C.K.W., and Carnevale P. Motivational bases of information processing and strategy in conflict and negotiation. Advances in Experimental Social Psychology 35 (2003) 235-291
12. De Dreu C.K.W., and Van Kleef G.A. The influence of power on the information search, impression formation, and demands in negotiation. Journal of Experimental Social Psychology 40 (2004) 303-319
13. Degraeve Z., and Roodhooft F. Effectively selecting suppliers using total cost of ownership. Journal of Supply Chain Management 35 (1999) 5-10
14. Dekker H.C. Value chain analysis in interfirm relationships: A field study. Management Accounting Research 14 (2003) 1-23
15. Dekker H.C. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society 29 (2004) 27-49
16. Drake A., and Haka S. Does ABC exacerbate the hold-up problem between buyers and suppliers?. The Accounting Review 83 (2008) 29-60
17. Ellram L.M. Activity based costing and total cost of ownership: A critical linkage. Journal of Cost Management 9 (1995) 22-30
18. Emerson R.M. Social exchange theory. Annual Review of Sociology 2 (1976) 335-362
19. Fisher J., Frederickson J.R., and Peffer S.A. Budgeting: An experimental investigation of the effects of negotiation. The Accounting Review 75 (2000) 93-114
20. Fisher J., Frederickson J.R., and Peffer S.A. Budget negotiations in multi-period settings. Accounting, Organizations and Society 31 (2006) 511-528
21. Fiske S.T. Controlling other people: The impact of power on stereotyping. American Psychologist 48 (1993) 621-628
22. Gelfand M., and Christakopoulou S. Culture and negotiation cognition: Judgment accuracy and negotiation processes in individualistic and collectivistic cultures. Organizational Behavior and Human Decision Processes 79 (1999) 248-269
23. Gibbins M., McCracken S.A., and Salterio S.E. Negotiations over accounting issues: The congruency of audit partner and chief financial officer recalls. Auditing: A Journal of Practice and Theory 24 (2005) 171-193
24. Gibbins M., Salterio S.E., and Webb A. Evidence about auditor-client management negotiation concerning client's financial reporting. Journal of Accounting Research 39 (2001) 553-563
25. Giebels E., De Dreu C.K.W., and Van de Vliert E. Interdependence in negotiation: Effects of exit options and social motive on distributive and integrative negotiation. European Journal of Social Psychology 30 (2000) 255-272
26. Goodwin S.A., Gubin A., Fiske S.T., and Yzerbyt V.Y. Power can bias impression processes: Stereotyping subordinates by default and by design. Group Processes and Intergroup Relations 3 (2000) 227-256
27. Ittner C.D., Larcker D.F., and Meyer M.W. Subjectivity and the weighting of performance measures: Evidence from the balanced scorecard. The Accounting Review 78 (2003) 725-758
28. Kachelmeier S.J., and Towry K.L. Negotiated transfer pricing: Is fairness easier said than done?. The Accounting Review 77 (2002) 571-593
29. Kadous K., Koonce L., and Towry K.L. Quantification and persuasion in managerial judgment. Contemporary Accounting Research 22 (2005) 643-686
30. Kelley H.H. A classroom study of the dilemmas in interpersonal negotiation. In: Archibald K. (Ed). Strategic interaction and conflict (1966), Institute of International Studies, Berkerley, California
31. Kelley H.H., and Thibaut J. Interpersonal relations: A theory of interdependence (1978), Wiley, New York
32. Keltner D., Gruenfeld D.H., and Anderson C. Power, approach, and inhibition. Psychological Review 110 (2003) 265-284
33. Kersten G. Modeling distributive and integrative negotiations: Reviewed and revised characterization. Group Decision and Negotiation 10 (2001) 493-514
34. Luft J., and Libby R. Profit comparisons, market prices and managers' judgments about negotiated transfer prices. The Accounting Review 72 (1997) 217-229
35. Luft J., and Shields M.D. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28 (2003) 169-249
36. Muller D., Judd C.M., and Yzerbyt V.Y. When moderation is mediated and mediation is moderated. Journal of Personality and Social Psychology 89 (2005) 852-863
37. Murnigham J., and Bazerman M. A perspective on negotiation research in accounting and auditing. The Accounting Review 65 (1990) 642-657
38. Ng T.B.-P., and Tan H.-T. Effects of authoritative guidance availability and audit committee effectiveness on auditors' judgment in an auditor-client negotiation context. The Accounting Review 78 (2003) 801-818
39. Northcraft G.B., and Neale M.A. Opportunity costs and the framing of resource allocation decisions. Organizational Behavior and Human Decision Processes 37 (1986) 348-356
40. Perdue B.C., and Summer J.O. Purchasing agents' use of negotiation strategies. Journal of Marketing Research 28 (1991) 175-189
41. Pinkley R.L., Neale M.A., and Bennett R.J. The impact of alternatives to settlement in dyadic negotiation. Organizational Behavior and Human Decision Processes 57 (1994) 97-116
42. Porter M.E. Competitive advantage: Creating and sustaining superior performance (1985), The Free Press, New York
43. Putman L.L., and Fairhurst G.T. Discourse analysis in organization. In: Jablin F., and Putman L. (Eds). The New Handbook of Organizational Communication (2001), Sage, Thousand Oaks, CA
44. Roodhooft F., Hiel G., Van den Abbeele A., and van Doveren B. Optimised sourcing strategies using total cost of ownership. Cost Management 17 (2003) 28-35
45. Roodhooft F., Van den Abbeele A., and Peeters F. Calculating the total cost of ownership of utilities: A case of inter-firm cost management. Cost Management 19 (2005) 13-23
46. Shank J.K. Strategic cost management: New wine, or just new bottles?. Management Accounting Research 1 (1989) 47-65
47. Shank J.K., and Govindarajan V. Strategic cost management: The value chain perspective. Journal of Management Accounting Research 4 (1992) 179-197
48. Thibaut J.W., and Kelley H.H. The social psychology of groups (1959), John Wiley & Sons, NY
49. Tomkins C. Interdependencies, trust and information in relationships, alliances and networks. Accounting, Organizations and Society 26 (2001) 161-191
50. Van Kleef G.A., De Dreu C.W., Pietroni D., and Manstead A.S.R. Power and emotion in negotiation: Power moderates the interpersonal effects of anger and happiness and concession making. European Journal of Social Psychology 36 (2006) 557-581
51. Walton R.E., and McKersie R.B. Behavioral dilemmas in mixed-motive decision making. Behavioral Science 11 (1966) 370-384
52. Waterhouse J., Gibbins M., and Richardson A.J. Strategic financial disclosure: Evidence from labor negotiations. Contemporary Accounting Research 9 (1993) 526-550
53. Weingart L.R., Hyder E.B., and Prietula M.J. Knowledge matters: The effect of tactical descriptions on negotiation behavior and outcome. Journal of Personality and Social Psychology 70 (1996) 1204-1217
54. Windsor C.A., and Ashkanasy N.M. The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence. Accounting, Organizations and Society 20 (1995) 701-720
55. Wolfe R., and McGinn K.L. Perceived, relative power and its influence on negotiations. Group Decisions and Negotiation 14 (2005) 3-20
56. Wouters M., Anderson J.C., and Wynstra F. The adoption of total cost of ownership for sourcing decisions - A structural equations analysis. Accounting, Organizations and Society 30 (2005) 167-191