Recent studies on open-book accounting focus mainly on the functions and consequences, difficulties, and determinants of interorganizational cost management. Research is also generally based on case studies. To offer a new direction, we seek to detect and systematize applications of open-book...

We analyze the handling of strategic management accounting in the 20 general management accounting textbooks that are perceived as most important in German- and in English-speaking countries. Our analysis shows that strategic management accounting is not integrated into textbooks within a...