Reflections associated to the sharing of information in the interorganizational context in the supply chain

Abstract

The increase of competition and business competitiveness intensified the development of the interorganizational relationships, making the business frontiers increasingly difficult to define and, as a result, internal information is also extrapolating the organizational boundaries. In this context, the businesses need to share information with the members of the supply chain as a support point to the interorganizational decision-making, demanding from the anagerial accounting their contribution in this environment. Therefore, the present study aims to bring forward reflections associated to the sharing of information in the interorganizational context in the supply chain. The conclusions of the study indicates that in order to have the sharing of information in the supply chain, there must be availability of detailed, continuous, in a timely manner and standardized information among members, as well as frequent planning and communication among the members and that, by the end of the term, will occur the feedback with the results of the performance.