Employee voice through open-book accounting: the benefits of informational transparency

Andrew Richard Timming, Ross Crawford Brown

Research output: Contribution to journalArticlepeer-review

8 Citations (Scopus)
1 Downloads (Pure)


This paper explores the concept of open-book accounting. It illustrates the benefits of open-book reporting policies in terms of their potential ability to correct informational asymmetries, and it sets out some ideas for a future research agenda centred around the concept. The discussion is grounded in large part in the experiences of employee-owned businesses because such organisations are at the forefront of informational transparency innovations in social accounting. But the broader principle of sharing organisational information with employees and training them to process financial and strategic information is applicable to any organisation. It is argued that open-book accounting, especially in the context of employee-owned businesses, provides an exciting alternative to mainstream accounting and financial controls and a welcome addition to the social accounting literature.
Original languageEnglish
Pages (from-to)86-95
JournalSocial and Environmental Accountability Journal
Issue number2
Early online date23 Mar 2015
Publication statusPublished - 2015


  • Employee-owned businesses
  • Employee voice
  • Open-book accounting


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