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



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Subtitle: The effect of Open Book Accounting on Reducing Production Cost and Enhancing Competitive Advantage (Field study in industrial companies in Khartoum, Sudan)
Author list: Saadaby Mohammed Ali Dafaalla Abdalla, Department of Accounting, College of Applied
Studies and Community Service, Imam Abdulrahman bin Faisal University, Saudi Arabia.
E-Mail: smdafaalla@iau.edu.sa
Khalid Yousif Ibrahim Salih, Department of Accounting, College of Applied Studies and
Community Service, Imam Abdulrahman bin Faisal University, Saudi Arabia.
E-Mail: kysalih@iau.edu.sa
Waheeb Hassan Yassin Gadour, Department of Accounting, College of Applied Studies
and Community Service, Imam Abdulrahman bin Faisal University, Saudi Arabia.E-Mail:
whgadour@iau.edu.sa
Abubkr Ahmed Elhadi Abdelraheem, College of Science and Humanities Studies, Prince
Sattam Bin Abdulaziz University, Al Aflaj, Saudi Arabia. EMail:a.abdelraheem@psau.edu.sa
Asaad Mubarak Hussien, College of Business Administration, Prince Sattam Bin
Abdulaziz University, Hota Bani Tamim, Saudi Arabia.E-Mail:am.musa@psau.edu.sa
Yosra Azhari Elamin Elbokhar, ALriadah College, Khartoum, Sudan.E-Mail:
Yosra18000@gmail.com
Abstract: The policy of open book accounti

Publisher: Elementary Education Online
Publication year: 2021
Volume number: 20
Issue number: 6
Start page: 1729
End page: 1743
Number of pages: 15
ISSN: 1305-3515
Web of Science ID:
PubMed ID:
Scopus ID:


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 anddeveloping 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.


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Last updated on 2021-24-11 at 20:20