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This paper seeks to explore how Indian buying firms practise an open book (OB) policy in supplier relationships in three industries, i.e. the vehicle industry, the construction industry and the information technology industry. It also aims to study determinants of open book practices.

Application of the OB policy is operationalised as the nature of open book practices, the extent and stage of data disclosed, the form of data disclosed, the direction of data disclosed, the attitude towards cost data disclosed, and the purpose and conditions of data disclosed. Determinants of the open book policy comprise characteristics of the exchange, the product, the buyer, the supplier and the supply market. Qualitative data were collected in the form of 22 interviews with representatives of three buying organisations and several of their suppliers in order to build three case studies.

The results suggest that the OB policy is used by buyers for diverse purposes ranging from strategic to operational, for example value engineering at the product development stage, to ensure supplier margins, for self improvements and cost reductions, and country entry decisions. Similarly, the data shared ranged from narrow to wide in scope and scale. Suppliers' attitudes ranged from fairly neutral to very negative towards open books. Power asymmetries, the number of alternative suppliers, product performance characteristics and value, incentives offered, and buyer efforts were found to influence OB practices.

Experiences gained from employing an OB policy in vehicle manufacturing suggests that firms in other industries can better leverage the use of open books for joint problem solving, equitable profit sharing and supplier selection.

The paper highlights that an OB policy can have broader applicability than recognised by many past studies and indicates that it can serve purposes of strategic decision‐making. It can also be an integrated part of a buyer's risk reduction strategy. Further, the study provides specific recommendations for Indian companies with regard to the application of an open book policy.

This paper aims to investigate the manner in which technological innovation in the European electrical-grid sector has developed by focusing, in particular, on the effect of public policy on innovation. To achieve this aim, this paper highlights how technological innovation and development progressed from the 1960s to the 1980s, and contrasts this period with the deregulated/privatization environment.

The paper is based on a series of in-depth multiple company case studies of grid companies, some of their suppliers and other actors in their broader business network. Empirical data were collected through 55 interviews.

The authors find that a phase of mutual collaboration was encouraged in the first period, which led to strong technological innovation with a focus on product quality and the development of functionality. Buyers played a pivotal role in the development of products and posed technical requirements. In contrast, the current role of the buyer has transformed principally into one of evaluating competing bids for specific projects. Today, buyers face increasing pressure to substantially lower CO₂ emissions and transform the energy grid system. These goals are difficult to achieve without a new way of thinking about innovation.

Models to achieve innovation must not only focus on individual research projects; instead, the innovation should be factored into normal business dealings in the supply chain.

We propose that policymakers and regulators need to: accommodate for innovation and address the collaborative elements of innovation when developing policies and regulations. Furthermore, regulators have the option of either developing a strategic vision for the electrical-grid network or incorporating sustainability into the evaluation of electrical grids and, thus, consumers’ willingness to pay.

This paper makes a distinctive contribution in the area of innovation for electrical grids. Our paper shows how innovation and the development of new technology for electrical grids changed over time. Furthermore, this paper describes the energy sector in terms of a business network comprising the different actors involved in innovation and development and, thus, their role in the energy supply chain.

Based on data generated from a case study investigation of a well‐known partnership company the implications of partnership for employees are examined. The partnership approach received the endorsement of employees and it does appear to have brought them tangible benefits. Nevertheless, an assessment of employee perceptions of four key ingredients of partnership – employee voice, job security, quality of working life and job satisfaction, and trust – demonstrates the inappropriateness of “mutuality” as a device for conceptualizing the employment relationship under partnership regimes. The reality of market relations and the imbalance of power in the employment relationship imply that genuine mutuality is likely to be unobtainable in practice.

Before attempting to forecast the future trends and possibilities in the provision of information services for industry it is necessary first of all to consider the characteristics of present‐day industrial society and, secondly, the information needs of the industrial units upon which our present economy is based.

The purpose of this study is to build a generic model for relational development of a value proposition for a service concept. The study seeks to answer two questions: First, what kind of process is practical for joint development of a service concept in customer–service provider collaboration? Second, what are the functional principles for such collaboration?

A participative, design science approach was used to develop the model for a joint-development process. Researchers developed and analyzed joint activities between a provider of industrial maintenance service solutions and its customer during the process of co-developing a service concept for factory maintenance.

The study suggests that a co-development process has to integrate service blueprinting, a stage-gate philosophy, dialogical interaction principles and elements of joint learning to meet the requirement for both efficiency and relationality.

The study develops a generic model for collaborative development of value propositions that integrates the aforementioned elements of separate streams of research. Applying the developed model to different contexts would further verify and enhance it.

The model can be applied to the development of a value proposition in different collaborative development situations to enhance interplay between efficiency and relationality.

The study illustrates a generic model for joint service concept development and proposes a solution balancing contradictory requirements in such a collaboration.

The purpose of this paper is to understand differences between open-book accounting (OBA) using static prices and OBA using dynamic prices. The authors identify how these differences influence various aspects of customer–supplier relationships.

This paper is based on a case study involving a builders’ merchant and a wood manufacturer in the UK. The builders’ merchant under discussion has recently outsourced part of its production to the aforementioned wood manufacturer by using OBA with dynamic prices. For this case study, the authors have conducted interviews with multiple people from both parties in the agreement. Additional illustrative cases are provided through a study of other qualitative papers on OBA.

The authors find evidence supporting that, when dynamic prices are used in OBA, risk (unpredictability) is shifted from the supplier to the customer. Also, the customer frequently focuses on the supplier’s costs, both parties often aim for a long-term relationship and the customer becomes more dependent on the supplier, causing high interdependence. Furthermore, empirical evidence suggests that the customer finds price less important, and the reallocation of activities between the customer and supplier is easier in OBA setups in which dynamic prices are used.

This paper provides the first study of how differences between dynamic and static prices in OBA influence the customer–supplier relationship. This paper adds to the developing literature on OBA, in particular, as well as to literature on pricing, in general.

Society now expects more from its doctors and dentists, and these increasing demands can be summed up in one relatively new term for the medical profession: “quality management” (QM). Doctors and dentists formerly took the view that their performance could be assessed solely on the basis of their technical skills, ethics and expertise, but are now confronted with a new social imperative, from outside the profession – quality management. The author, prizewinner of the European Quality Award 2000 describes his approach to introduce the European Foundation for Quality Management (EFQM) Excellence Model in his dental practice. He shows that the EFQM model is well suited as a basis for a quality management system in healthcare.

The company profile questionnaire is a quick and relatively simple way of taking the temperature of an organisation in certain defined respects; it is frequently used, for example, to form some assessment of the views of employees on how they are being managed. Another way of putting this is that the company profile questionnaire can give some idea of the perceptions of employees on the management style of the employer. In most companies management style is usually regarded as of concern solely to the managers; this being so, most management training programmes contain some reference to the choice between different styles. But even those companies who do introduce management style as a study for managers rarely introduce their shop‐floor workers to the topic and even more rarely bring them into a discussion of it. However, in view of the growing interest in worker participation and joint management decision‐making, it is becoming important that the concept of differing management styles should be introduced to all employees, not only to managers. Filling in a company profile questionnaire will, in many cases, be the first time that the workers in an organisation will have come across the concept of management style and its importance to relationships between people. That establishes why we believe that enquiring into the perceptions of employees of the management style of their company is important and likely to become more so. We have been wanting to include something in the journal on the use of company profiles for some time. And then we came across the actual questionnaire used recently by the Unigate Company, a group with a large number of employees spread over many scattered locations. The original purpose of Unigate was to provide a means whereby Group Head Office could form a view as to how the various parts of the Group were currently being managed in selected areas of management of concern to the Chief Executive. Unigate kindly gave us permission to reproduce their company profile questionnaire in full. Here it is.

This paper aims to discuss the role of open-book accounting (OBA) and trust on buyer–supplier relationship satisfaction. The objective of this paper is to analyze how OBA and trust influence satisfaction on the relationship between suppliers and buyers in the Brazilian automotive sector’s supply chain.

The research has been developed based on a qualitative strategy, characterized as explanatory. Data gathering has been conducted through document analysis and semi-structured interview, and content analysis has been used for discourse analysis.

Results show that OBA is unilateral, imposed by the auto manufacturer, representing a selective information process, as suppliers try to protect their information value as far as possible. Trust is partial and cooperation is not spontaneous, both driven by the search for benefits. OBA may yield a positive or a negative outcome with regard to the social and the economic overall satisfaction of suppliers, depending on how the information is used by auto manufacturer.

The main contribution of this article is to provide an understanding of the difficulties of applying the OBA in companies and of the factors that may influence its operation and performance, impacting on satisfaction and continuity of relationships. The paper also contributes with the proposal of a clearer and more objective definition of OBA. Being the intention that new research in this area can be developed from a delimited, clear and objective definition of OBA, allowing better understanding on the subject and comparison among research studies.