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dc.contributor.authorTimming, Andrew Richard
dc.contributor.authorBrown, Ross Crawford
dc.identifier.citationTimming , A R & Brown , R C 2015 , ' Employee voice through open-book accounting : the benefits of informational transparency ' , Social and Environmental Accountability Journal , vol. 35 , no. 2 , pp. 86-95 .
dc.identifier.otherORCID: /0000-0002-6164-7639/work/82179613
dc.description.abstractThis 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.
dc.relation.ispartofSocial and Environmental Accountability Journalen
dc.subjectEmployee-owned businessesen
dc.subjectEmployee voiceen
dc.subjectOpen-book accountingen
dc.subjectHF5601 Accountingen
dc.titleEmployee voice through open-book accounting : the benefits of informational transparencyen
dc.typeJournal articleen
dc.contributor.institutionUniversity of St Andrews. School of Managementen
dc.contributor.institutionUniversity of St Andrews. Centre for Responsible Banking and Financeen
dc.description.statusPeer revieweden

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