الفهرس 
Introductionيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The study presents framework to understand how to
manage inter-organizational costs between the organization
and its selected suppliers, where the framework is composed
of four steps:
First step: selecting the suitable supplier for managing
inter-organizational costs where this supplier must be a family
member supplier with virtual organization type of interorganizational
relationship.
Second step: Understanding the resource based view theory
upon which inter-organizational cost management process is
built.
Third step: Conditioning factors for inter-organizational
cost management which is considered the most important step.
Fourth step: Discussing and explaining inter-organizational
cost management antecedents (internal cost managementinformation
system integration & absorptive capacity).
‐ The theoretical part illustrated that internal cost
management is considered a strong antecedent of interorganizational
cost management and there is positive
relationship between them, as organizations with strong
internal cost management process can extend it outside its
boundaries to manage inter-organizational costs.
‐ Also the theoretical part illustrated that information system
integration is a strong antecedent of IOCM and positive
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relationship between them exist, where external electronic
integration is positively related to inter-organizational cost
management as having external integrated systems with
suppliers will help in facilitating information exchange
between the organization and its suppliers that will save
time and costs and redeem benefits of inter-organizational
cost management process, while internal electronic
integration has a positive relationship with external
electronic integration which will benefit interorganizational
cost management in an indirect way.
‐ Also it is illustrated from the theoretical part that there is
positive relationship between absorptive capacity and interorganizational
cost management as having a strong
communication climate, communication network and
knowledge seeking power which are dimensions of
absorptive capacity will increase the organization’s power
to manage inter-organizational cost management.
‐ In discussing the relationship between the independent
variables jointly the researcher illustrated that there is
positive relationship between internal cost management and
information system integration as managing internal costs
is highly facilitated with information obtained from
integrated information systems and there is positive
relationship between internal cost management and
absorptive capacity where the absorbed information will
help in managing the organization’s internal costs, also the
researcher illustrated that information system integration
has a positive relationship with absorptive capacity where
the organization’s ability to absorb new information is
highly facilitated with the existing information systems
whether internally or externally.
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5-1-2- The findings of the empirical study
After analyzing the data the researcher obtained the
following results:
from reliability analysis the value of Alfa is (0.898, 0.835,
0.844, 0.897, 0.833) concerning the sections of the
questionnaire respectively, which reflected on honesty
coefficient and its value was (0.948, 0.914, 0.919, 0.947,
0.913) respectively. This mean that questionnaire is reliable,
and the results obtained can be generalized.
By describing the sections of the study the researcher can
order these sections according to its importance and
achievements from respective of the sample as follow:
First: ICM ”Internal cost management” where the mean of
responses is 4.34 with standard deviation is 0.64 indicates that
relative mean is 86.76%.
Second: R ”Relationship between internal cost
management, information system integration& absorptive
capacity” where the mean of responses is 4.06 with standard
deviation is 0.59 indicates that relative mean is 81.15%.
Third: IOCM ”Inter-organizational cost management”
where the mean of responses is 3.96 with standard deviation is
0.64 indicates that relative mean is 79.27%.
Fourth: AC ”Absorptive capacity” where the mean of
responses is 3.92 with standard deviation is 0.66 indicates that
relative mean is 78.30%.
Fifth: ISI ”Information system integration” where the mean
of responses is 3.84 with standard deviation is 0.71 indicates
that relative mean is 76.88%.
For testing the hypotheses the researcher conducted
correlation and path analysis:
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The correlation analysis showed that:
1-There is a significant positive relationship between Interorganizational
cost management (IOCM) & Internal cost
management (ICM) where r=0.590, p value<0.001.
2- There is a significant positive relationship between
Inter-organizational cost management (IOCM) & Information
system integration (ISI) where r=0.559, p value<0.001.
3- There is a significant positive relationship between
Inter-organizational cost management (IOCM) & Absorptive
capacity (AC) where r=0.524, p value<0.001.
4- There is a significant positive relationship between
Internal cost management (ICM) & Information system
integration (ISI) where r=0.692, p value<0.001.
5- There is a significant positive relationship between
Internal cost management (ICM) & Absorptive capacity (AC)
where r=0.624, p value<0.001.
6- There is a significant positive relationship between
Information system integration & Absorptive capacity (AC)
where r=0.639, p value<0.001.
By conducting path analysis the researcher concluded that:
‐ The total effect of ICM ”Internal Cost Management” on
IOCM ”Inter-Organizational Cost Management” is
0.592; direct effect is 0.329, indirect effect is 0.263.
‐ The total effect of ISI ”Information System Integration”
on IOCM ”Inter-Organizational Cost Management” is
0.195; direct effect is 0.261, indirect effect is 0.066.
‐ The total effect of AC ”Absorptive Capacity” on IOCM
”Inter-Organizational Cost Management” is 0.178; there
is no indirect effect
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from path analysis the researcher estimated the following
system of equations:
ISI = 0.521+0.766*ICM + ε, R square=0.579
AC =0.945+0.357*ICM+0.369*ISI+ ε, R square=0.572
IOCM=1.089+0.329*ICM+0.178*AC+0.195*ISI+ ε, R
square = 0.609
5-2- Conclusion
The researcher concluded that:
1- There is a positive relationship between Internal cost
management and Inter-organizational cost management
and accepted the first hypothesis H1-1.
2- There is a positive relationship between Information system
integration and Inter-organizational cost management and
accepted the second hypothesis H1-2.
3- There is a positive relationship between Absorptive
capacity and Inter-organizational cost management and
accepted the third hypothesis H1-3.
4- There is a positive relationship between Internal cost
management and Information system integration and
accepted the fourth hypothesis H1-4.
5- There is a positive relationship between Internal cost
management and Absorptive capacity and accepted the fifth
hypothesis H1-5.
6- There is a positive relationship between Information system
integration and Absorptive capacity and accepted the sixth
hypothesis H1-6.
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5-3- Recommendation of the study
In light of the results of the field study, the researcher
recommends the following:
‐ Choosing the study’s sample from organizations other than
the petroleum organizations.
‐ Finding and testing other antecedents that will have an
effect on inter-organizational cost management.
‐ Broadening the absorptive capacity antecedent in the future
studies through studying the factors communication
climate, communication network and knowledge seeking
deeply and studying their effect on inter-organizational cost
management.
‐ Focusing on studying inter-organizational cost management
from the supplier’s perspective and analyzing the benefits
redeemed from the suppliers side.
‐ Providing more frameworks for inter-organizational cost
management process to be considered as a reference beside
the study’s framework for organizations to redeem the
expected benefits of managing inter-organizational costs.
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References
1- Agndal H., Nilsson U. (2009), Inter-organizational cost
management in the exchange process, Management