Antecedents of internal and interorganizational cost management and its effects on organizational performance; [Antecedentes de la gestión de costos internos e interorganizacionales y sus reflejos en el desempeño organizacional]

Paper Details

Authors: Poffo R.F.; Lunardi M.A.

DOI: 10.22201/fca.24488410e.2026.5587

Journal: Contaduria y Administracion

Year: 2026

Publisher: Universidad Nacional Autonoma de Mexico

Document Type: Article

Open Access: All Open Access; Gold Open Access

Cited by: 0

Abstract

Objective: To assess the antecedents of internal and interorganizational cost management and their effects on organizational performance. The antecedents considered include internal electronic integration, external electronic integration, and higher-quality information. Originality/value: This investigation advances the literature by demonstrating that when companies extend their electronic integration to partner companies, external electronic integration improves, enabling access to higher-quality information. This study contributes a new perspective to the literature by showing that integrated systems allow companies to achieve internal controls that enable more effective internal and interorganizational cost management. However, external electronic integration alone was not sufficient to enhance interorganizational cost management. Methodology: To measure the data in this research, the structural equation modeling technique was used with the SmartPLS 4 software. The sample comprised 107 cost managers or coordinators from Brazilian companies. © 2019 Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración. This is an open access article under the CC BY-NC-SA (https://creativecommons.org/licenses/by-nc-sa/4.0/)

Keywords

internal and external electronic integration; internal and interorganizational cost management; organizational performance; quality information

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