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Research Article 


The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan)

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar.

Abstract
The policy of open book accounting has become of clear importance and effective
role in reducing production costs and raising companies to the competitive level. This
study aimed to investigate the impact of disclosure of cost data in reducing the cost of
production and increasing the competitive advantage. The primary data was collected
through a five-point Likert scale questionnaire that was distributed to a study sample of
200 employees from several companies in Sudan to explore the respondents’ views. 170
questionnaires were retrieved, with a response rate of 85%. To analyze the data, the
descriptive statistics -mean and standard deviation- were used to measure the
respondents’ degree of agreement. The simple linear regression analysis was adopted to
test the hypothesis of the study. the study concluded that the open book accounting assists
in reducing the cost by disclosing cost structure and driver for each product and developing product manufacturing process, also, motivating supplier to disclose cost data through joint policies between buyer and supplier leads to support the competitive
advantage. The study recommended building up joint team which includes members from
buyer and supplier to manage costs and develop products according to the information that
provided by open book accounting technique.

Key words: open book accounting, goods or services


 
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How to Cite this Article
Pubmed Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar,. The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) . EEO. 2021; 20(6): 1729-1743. doi:10.17051/ilkonline.2021.06.167

Web Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar,. The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) . http://ilkogretim-online.org//?mno=15169 [Access: November 19, 2021]. doi:10.17051/ilkonline.2021.06.167

AMA (American Medical Association) Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar,. The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) . EEO. 2021; 20(6): 1729-1743. doi:10.17051/ilkonline.2021.06.167


Vancouver/ICMJE Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar,. The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) . EEO. (2021), [cited November 19, 2021]; 20(6): 1729-1743. doi:10.17051/ilkonline.2021.06.167


Harvard Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar, (2021) The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) . EEO, 20 (6), 1729-1743. doi:10.17051/ilkonline.2021.06.167


Turabian Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar,. 2021. The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) . Elementary Education Online, 20 (6), 1729-1743. doi:10.17051/ilkonline.2021.06.167


Chicago Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar,. "The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) ." Elementary Education Online 20 (2021), 1729-1743. doi:10.17051/ilkonline.2021.06.167


MLA (The Modern Language Association) Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar,. "The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) ." Elementary Education Online 20.6 (2021), 1729-1743. Print. doi:10.17051/ilkonline.2021.06.167


APA (American Psychological Association) Style

Saadaby Mohammed Ali Dafaalla Abdalla, Khalid Yousif Ibrahim Salih, Waheeb Hassan Yassin Gadour, Abubkr Ahmed Elhadi Abdelraheem, Asaad Mubarak Hussien, Yosra Azhari Elamin Elbokhar, (2021) The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan) . Elementary Education Online, 20 (6), 1729-1743. doi:10.17051/ilkonline.2021.06.167





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