组织间成本信息披露研究:进展、评价与启示

Research on Inter-Organizational Cost Information Disclosure:Development,Evaluation and Implication

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。

Inter-organizational cost information disclosure is one of the key factors affecting cross-organizational cost management and supply chain performance. This paper reviews the existing literatures about the conflict, motivation, relationship interaction and incentive mechanism of cost information disclosure and combs the main ideas and conclusions. On the basis of review, this paper summarizes three challenges of future research： the lack of consideration of situational factors in the study of disclosure motivation, the lack of the researches on the influence mechanism of related factors on disclosure dimension, the lack of the researches on governance effectiveness and economic consequence of disclosure. This paper constructs the whole research framework of inter-organizational cost information disclosure to solve the challenges of inter-organizational cost information disclosure systematically, focuses on promoting inter-organizational cost information disclosure research in China, and tries to give suggestions to the future researches.