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...

Recent studies on open-book accounting focus mainly on the functions and consequences, difficulties, and determinants of inter organizational 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...