Rachunkowość otwartych ksiąg – zarys koncepcji
Open book accounting – on outline of the concept

Summary/Abstract: The aim of the paper is to present the concept of open book accounting which is a means of facilitating the flow of management information in business networks. In the paper the following issues are discussed: assumptions of the open book accounting concept, its applications, the benefits from sharing information among business partners and finally, major reasons for the failure in practical implementation.

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