论文部分内容阅读
组织间成本信息披露是影响跨组织成本管理和供应链绩效的关键因素之一。本文从成本信息披露的冲突与动机、关系互动、激励机制等方面回顾已有文献,梳理现有研究的主要观点与结论,总结了未来研究的三大挑战:披露动机研究中对情境因素的考量不足,相关因素对披露维度的影响机理研究有待加强,披露的治理效力和经济后果研究匮乏。本文还构建了组织间成本信息披露的整体性研究框架,以期系统解决组织间成本信息披露所面临的挑战,推动中国情境下组织间成本信息披露研究,并尝试给予建议。
Disclosure of costs between organizations is one of the key factors affecting the performance of cross-organizational cost management and supply chain. This article reviews the existing literature from the aspects of conflict and motivation, interaction and incentive mechanism of cost information disclosure, combs the main points and conclusions of the existing research, summarizes the three major challenges of future research: considerations of contextual factors in disclosure motivation research The research on the mechanism of the impact of relevant factors on the disclosure dimension needs to be strengthened. The research on the effectiveness of governance and the economic consequences disclosed is scarce. This article also builds a holistic research framework of inter-organizational cost information disclosure in order to systematically solve the challenges faced by the disclosure of inter-organization cost information and promote the disclosure of inter-organizational cost information in China and try to give suggestions.