Share 'open book accounting'

I've seen the mention of "open book accounting" in other forums, particularly in reference to Askinosie chocolate. And when I was at Valrhona in November for a stage, I got to be friends with a woman from Recuitti who told me that they have gone to an open book accounting system there. My interest is piqued and I wonder who here might have more information on the subject, how to get educated, boo…