MAPPING INTERORGANIZATIONAL COST MANAGEMENT: A META-ANALYSIS INVOLVING RESEARCHERS, METHODS AND DISCUSSIONS

Abstract

The objective of this paper is, through a meta-analysis, mapping the general publication on Interorganizational Cost Management (IORCM), investigating what were the most cited authors in the publications of IORCM, which were the journals that receive the most inquiries from IORCM and what characteristics and trends of research related to the subject in focus. Furthermore, this meta-analysis pointed to the objectives and methodological approaches adopted by authors researching the subject. Of all works found in this study, 48 those that have empirical object add up to 27, which were observed three cases of survey research and the other is configured as case studies. All surveys were found in international studies. It was noted that the vast majority of empirical research on IORCM are multi-cases. As to the objectives of the studies analyzed, the investigation of what elements are being shared on cost information comes in several studies as well as investigations of conditioning factors and practices to IORCM and IORCM scopes were found.