LibGuides: OER Subject Guides: Business, Economics and Accounting

Open Touro Textbooks

Peer reviewed textbooks published by Open Touro, with faculty authors, licensed under Creative Commons Attribution 4.0 International License. Open Touro, led by Touro Libraries, is Touro University's OER initiative.

Introduction to Financial Analysis [2022]
This Open Textbook, by Kenneth S. Bigel, is a dynamic guide incorporating the essential skills needed to build a foundation in Financial Analysis. Students and readers will learn how to insightfully read a Financial Statement, utilize key financial ratios in order to derive forward-looking investment-related inferences from the accounting data, engage in elementary forecasting and modeling, master the theory of the Time Value of Money, and learn to price stocks and bonds in an environment in which interest rates constantly change. Ample problems and solutions, and review questions are provided to the student so that s/he can gauge his/her progress. This text will be continually updated in order to provide novel information and enhance students’ experiences.

OpenStax Textbooks (with Ancillary Resources)

The peer-reviewed textbooks below also provide ancillary resources such as PowerPoint slides, test banks, sample syllabus, etc. They are published by OpenStax and are licensed under Creative Commons Attribution License v4.0

Business Ethics [2018, updated 2023]
This book meets the scope and sequence requirements of the single-semester business ethics course. This title includes innovative features designed to enhance student learning, including case studies, application scenarios, and links to video interviews with executives, all of which help instill in students a sense of ethical awareness and responsibility.
Entrepreneurship [2020, updated 2024]
This textbook is intended for use in introductory Entrepreneurship classes at the undergraduate level. Theoretical and practical aspects are presented in a balanced manner, and specific components such as the business plan are provided in multiple formats. Entrepreneurship aims to drive students toward active participation in entrepreneurial roles, and exposes them to a wide range of companies and scenarios.
Introduction to Business [2018, updated 2023]
This book covers the scope of most introductory business courses. It provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. This book includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success.
Introductory Business Statistics [2017, updated 2022]
Introductory Business Statistics is designed to meet the scope and sequence requirements of the one-semester statistics course for business, economics, and related majors. Core statistical concepts and skills have been augmented with practical business examples, scenarios, and exercises. The result is a meaningful understanding of the discipline, which will serve students in their business careers and real-world experiences.
Organizational Behavior [2019, updated 2024]
This resource aligns to introductory courses in Organizational Behavior. The text presents the theory, concepts, and applications with particular emphasis on the impact that individuals and groups can have on organizational performance and culture. An array of recurring features engages students in entrepreneurial thinking, managing change, using tools/technology, and responsible management; furthermore, the unique chapter on Social Media and Communication contextualizes the importance and implications of various platforms and communications methods.
Principles of Accounting, Volume 1 - Financial Accounting [2019, updated 2023]
Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.
Principles of Accounting, Volume 2 - Managerial Accounting [2019, updated 2024]
Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student.
Principles of Economics 2e [2022, updated 2024]
Principles of Economics 2e covers the scope and sequence of most introductory economics courses. The text includes many current examples, which are handled in a politically equitable way. The outcome is a balanced approach to the theory and application of economics concepts. The second edition has been thoroughly revised to increase clarity, update data and current event impacts, and incorporate the feedback from many reviewers and adopters.
Principles of Finance [2022, updated 2024]
Designed to meet the scope and sequence of your course, Principles of Finance provides a strong foundation in financial applications using an innovative use-case approach to explore their role in business decision-making. An array of financial calculator and downloadable Microsoft Excel data exercises also engage students in experiential learning throughout. With flexible integration of technical instruction and data, this title prepares students for current practice and continual evolution.
Principles of Macroeconomics 2e [2022, updated 2024]
Principles of Macroeconomics 2e covers the scope and sequence of most introductory economics courses. The text includes many current examples, which are handled in a politically equitable way. The outcome is a balanced approach to the theory and application of economics concepts. The second edition has been thoroughly revised to increase clarity, update data and current event impacts, and incorporate the feedback from many reviewers and adopters.
Principles of Management [2019, updated 2024]
Principles of Management is designed to meet the scope and sequence requirements of the introductory course on management. This is a traditional approach to management using the leading, planning, organizing, and controlling approach. Management is a broad business discipline, and the Principles of Management course covers many management areas such as human resource management and strategic management, as well behavioral areas such as motivation. No one individual can be an expert in all areas of management, so an additional benefit of this text is that specialists in a variety of areas have authored individual chapters.
Principles of Microeconomics 2e [2022, updated 2024]
Principles of Microeconomics 2e covers the scope and sequence of most introductory microeconomics courses. The text includes many current examples, which are handled in a politically equitable way. The outcome is a balanced approach to the theory and application of economics concepts. The second edition has been thoroughly revised to increase clarity, update data and current event impacts, and incorporate the feedback from many reviewers and adopters.

Textbooks from Other Publishers

Beginning Excel [2019]
This Beginning Excel textbook is intended for use in a one-term introductory spreadsheet course for all majors taught at two-year colleges. The basics of Excel, as they apply to the professional workplace, are introduced, including spreadsheet design, data entry, formulas, functions, charts, tables, and multi-sheet use. This textbook includes instructions for Excel for Mac also.
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Authors: Noreen Brown, Barbara Lave, Julie Romey, Mary Schatz, Diane Shingledecker
Business Plan Development Guide [2017]
This textbook and its accompanying spreadsheet templates were designed with and for students wanting a practical and easy-to-follow guide for developing a business plan. It follows a unique format that both explains what to do and demonstrates how to do it.
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Lee Swanson, University of Saskatchewan
Digital Accessibility as a Business Practice [2018]
Most business leaders would agree that reaching the broadest audience is good for a business’s bottom line. A good portion of that audience will be people with disabilities. How, though, would an organization go about ensuring it is as accessible as it can be to all its potential clients or customers, including people with disabilities? This book has been created to answer this question, and to demystify “digital accessibility” as a business practice. It brings together all the pieces of the digital accessibility picture, and provides strategies and resources that will help make digital accessibility a part of an organization’s business culture.
Entrepreneurship and Innovation Toolkit [2017]
This book is designed for upper year undergraduate students and graduate students studying fundamental entrepreneurship concepts.
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Lee Swanson, University of Saskatchewan
Financial Strategy for Public Managers [2016]
Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives.
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Sharon Kioko, University of Washington

Justin Marlowe, University of Washington
Fundamentals of Infrastructure Management [2017, updated 2019]
The authors believe this free of charge book, Fundamentals of Infrastructure Management, will expand the impact of the material and help improve the practice of infrastructure management. By ‘free of charge,' we mean that the material can be freely obtained, but readers should devote time and effort to mastering the material. We have provided problem assignments for various chapters, and we strongly urge readers to undertake the problems as a learning experience.
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Donald Coffelt, Carnegie Mellon University

Chris Hendrickson, Carnegie Mellon University
Good Corporation, Bad Corporation: Corporate Social Responsibility in the Global Economy [2016]
This textbook provides an innovative, internationally oriented approach to the teaching of corporate social responsibility (CSR) and business ethics. Drawing on case studies involving companies and countries around the world, the textbook explores the social, ethical, and business dynamics underlying CSR in such areas as global warming, genetically modified organisms (GMO) in food production, free trade and fair trade, anti-sweatshop and living-wage movements, organic foods and textiles, ethical marketing practices and codes, corporate speech and lobbying, and social enterprise. The book is designed to encourage students and instructors to challenge their own assumptions and prejudices by stimulating a class debate based on each case study.
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Guillermo C. Jimenez

Elizabeth Pulos
Intermediate Financial Accounting Volume 1 [2016]
This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants.
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Glenn Arnold

Suzanne Kyle
Intermediate Financial Accounting Volume 2 [2017, updated 2021]
This new text by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The text reflects both current International Financial Reporting Standards (IFRS) and ASPE.
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Glenn Arnold

Suzanne Kyle
An Introduction to Cooperation and Mutualism [2017]
This textbook introduces readers to the idea of cooperation and mutualism. Cooperatives and mutuals are participatory organizations in which members participate in control and governance, receive economic benefits through patronage refunds or net income, and become owners through equity. These mutual-benefit organizations exist alongside non-profit organizations and investor-benefit organizations through the global economy.
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Michael Boland, University of Minnesota
Introduction to Financial Accounting [2017, updated 2021]
This textbook is an adaptation by Athabasca University of the original text written by D. Annand and H. Dauderis. It is intended for use in entry-level college and university courses in financial accounting. A corporate approach is utilized consistently throughout the book.
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David Annand, Athabasca University

Henry Dauderis
Management Communication [2017]
Communication is the heart of business. Short emails, complex reports, private chats, impassioned pitches, formal presentations, and team meetings move information and ideas around an organization, define strategy, and drive decisions. Business communication is concise, direct, clear, and compelling.
Money and Banking, by Robert E. Wright, NYU [2012]
This book is intended for the Money and Banking course. Wright and Quadrini’s book is the first Money and Banking text to emerge from the financial crisis of 2007-2008 with ample coverage.
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Licensed under: Attribution-NonCommercial-ShareAlike (CC BY-NC-SA)
Project Management [2014]
This book covers the basics of project management. This includes the process of initiation, planning, execution, control and close out that all projects share.
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Adrienne Watt
Managerial Accounting [2012, updated 2023]
Kurt Heisinger and Joe Ben Hoyle believe that students want to learn accounting in the most efficient way possible, balancing coursework with personal schedules. They tend to focus on their studies in short intense segments between jobs, classes, and family commitments. Meanwhile, the accounting industry has endured dramatic shifts since the collapse of Enron and WorldCom, causing a renewed focus on ethical behavior in accounting. This dynamic author team designed Managerial Accounting to work within the confines of today's students' lives while delivering a modern look at managerial accounting.
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Kurt Heisinger, Sierra College

Joe Hoyle, University of Richmond
Boundless Management
Fundamentals of Business, 4th ed. [2023]
434-page open education resource intended to serve as a no-cost, faculty-customizable primary text for one-semester undergraduate introductory business courses. It covers the following topics in business: Teamwork; economics; ethics; entrepreneurship; business ownership, management, and leadership; organizational structures and operations management; human resources and motivating employees; managing in labor union contexts; marketing and pricing strategy; hospitality and tourism, accounting and finance, personal finances, and technology in business. The textbook was designed for use in Virginia Tech’s Pamplin College of Business introductory level business course, MGT1104 Foundations of Business and is shared under a Creative Commons Attribution Non-Commercial ShareAlike 4.0 license.
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What’s new? This version of the book, the Fourth Edition, improves upon the 2016, 2018, and 2020 editions. Improvements include:

Data updates
Updated graphics and photos;
Added interactive, live-data graphs to the online version for key economic indicators in Chapter 3: Economics and Business;
Reorganized and added significant additional content to Chapter 4: Ethics and Social Responsibility;
Renamed and substantially expanded content in Chapter 7: Entrepreneurship and Small Business Development;
Added additional content to chapters 8, 10, 12, 13, 14, and 17;
Addition of a completely new chapter — Chapter 19: Technology in Business; A detailed list of changes by chapter is available in Version Notes at the back of the book.
U.S. Federal Income Taxation of Individuals 2023 [2022]
From the site: "This is the seventh version of this textbook, updated through December 2019 for use beginning January 2020.
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This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation."
Boundless Finance
Principles of Finance Wikibook
Business Finance Essentials [2018]
From the site: "Business Finance Essentials is a text designed to provide students with an opportunity to learn the fundamentals of business finance without the additional cost of a textbook. This book has been developed with over a decade of classroom use in both face-to-face and online classes at Pittsburg State University. The goal was to create a resource to introduce students to the important elements that go into financial decision making which applies to corporations and their own personal lives in a simple framework.
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Whether it is learning about time value of money, bonds, capital budgeting or retirement planning, this book should make that process as straight-forward as possible. With the explosion of Open Educational Resource materials over the past few years, we saw this as a tool that could be made available to faculty as a launching point for their courses. Using a Creative Commons license that allows users to modify it to their needs with their own additions or through adding other resources, it is intended as not the final product, but the starting point. We hope that this process will keep the material current and flexible enough to help students gain not only a better grasp of finance, but also an interest in the field."
Production Ergonomics: Designing Work Systems to Support Optimal Human Performance [2017]
From the site: "Production ergonomics – the science and practice of designing industrial workplaces to optimize human well-being and system performance – is a complex challenge for a designer.
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Humans are a valuable and flexible resource in any system of creation, and as long as they stay healthy, alert and motivated, they perform well and also become more competent over time, which increases their value as a resource. However, if a system designer is not mindful or aware of the many threats to health and system performance that may emerge, the end result may include inefficiency, productivity losses, low working morale, injuries and sick-leave. To help budding system designers and production engineers tackle these design challenges holistically, this book offers a multi-faceted orientation in the prerequisites for healthy and effective human work. We will cover physical, cognitive and organizational aspects of ergonomics, and provide both the individual human perspective and that of groups and populations, ending up with a look at global challenges that require workplaces to become more socially and economically sustainable. This book is written to give you a warm welcome to the subject, and to provide a solid foundation for improving industrial workplaces to attract and retain healthy and productive staff in the long run."
Developing Organizational and Managerial Wisdom [2020]
From the site: "This book presents the results of novel research into the dynamics of values, rationality, and power in organizations. Through this understanding, readers will gain insights and frameworks with which to understand the actions of others within their environment. Armed with the knowledge of how values, rationality, and power influence people's actions, readers will gain tools they can use to navigate the complexity of organizations to foster wise action."
Strategic Management (Adaptation) [2020]
"Strategic Management" offers an introduction to the key topics and themes of strategic management. The authors draw on examples of familiar companies and personalities to illustrate the different strategies used by today’s firms—and how they go about implementing those strategies. Students will learn how to conduct a case analysis, measure organizational performance, and conduct external and internal analyses. In short, they will understand how organizations operate at the strategic level to be successful.
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Pamplin College of Business in association with Virginia Tech Publishing
Business Math I [2018]
Business Math I is aimed at university business students as an introduction to the mathematics required for the field of business. This textbook covers the fundamentals of business precalculus, finance, as well as the applications to general business management, human resources and the economy, marketing and accounting.
Technical Project Management in Living and Geometric [2018] Order
The Technical Project Management class is designed to help students build on their past experiences and develop effective strategies for managing complex technical projects, with an emphasis on applying project management concepts to real-world problems. In the weekly web conferences, the class comes together in community to discuss the lesson topics, considering the practical applications of the concepts in each subject area.
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Jeffrey Russell

Wayne Pferdehirt

John Nelson

Marketing OER

Retail Management (Lumen)
From the site: "The course was developed to align with the Western Association of Food Chains (WAFC) learning outcomes for their Retail Management Certificate. It is intended to be a capstone course and covers various aspects of retail management and store operations including merchandising, operations, layout, store organization, site location, and customer service."
Principles of Marketing (Lumen)
From the site: "Designed to teach students the foundational principles of marketing in the digital age, this course uses current case studies and engaging, real-world scenarios to help students recognize and analyze marketing in business as well as in everyday life. Curated OER readings, videos, simulations and other learning activities introduce students to the principles of marketing. Unlike some marketing texts that treat digital marketing as an add-on, these course materials incorporate the use of data, digital communications and digital marketing strategies throughout the course, reflecting modern marketing in practice."

Human Resources OER

Human Resource Management [2016]
Human Resource Management teaches HRM strategies and theories that any manager—not just those in HR—needs to know about recruiting, selecting, training, and compensating people.
Organizational Behavior [2019, updated 2024]
This resource aligns to introductory courses in Organizational Behavior. The text presents the theory, concepts, and applications with particular emphasis on the impact that individuals and groups can have on organizational performance and culture. An array of recurring features engages students in entrepreneurial thinking, managing change, using tools/technology, and responsible management; furthermore, the unique chapter on Social Media and Communication contextualizes the importance and implications of various platforms and communications methods.

University of Minnesota Open Textbooks

The following open textbooks were published by the University of Minnesota Libraries Publishing and are licensed to be freely used, adapted, and distributed. They can also help faculty and instructors author and use open textbooks in their courses. Please contact them at libpubs@umn.edu for more information.

The links for the textbooks will lead you to a page where you will find a description, table of contents, information about the authors, and also a list of all institutions who adopted that particular textbook.

Business Communication for Success [2015]

BBusiness Communication for Success: Public Speaking Edition provides a comprehensive, integrated approach to the study and application of professional public speaking for students and instructors.

Exploring Business [2016]

Exploring Business introduces students to business roles and concepts in an exciting way. This text will help you decide whether business is right for you and, if so, what areas of business you’d like to study further.

Financial Accounting

This book is intended for an undergraduate or MBA-level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions.

Human Resource Management [2016]

This text teaches the HRM strategies and theories that any manager needs to know about recruiting, selecting, training, and compensating people from the perspective of a general manager in addition to an HR manager.

Information Systems: A Manager's Guide to Harness Technology [2015]

Information Systems: A Manager’s Guide to Harnessing Technology is intended for use in undergraduate and/or graduate courses in Management Information Systems and Information Technology.

Mastering Strategic Management [2016]

You can expect Mastering Strategic Management to cover all of the traditional topics that standard strategic management texts cover, but in an exciting way that will assist you in engaging your students in your course. See for yourself by checking out the book online today.

Organizational Behavior [2017]

Organizational Behavior takes a more experiential angle to the material to meet students' needs. The OB Toolbox feature brings life to the concepts and allows students to not only see how the OB theories unfold but to practice them, as well.

Principles of Economics [2016]

Principles of Economics aims to teach a considerable range and depth of Economic concepts through an approachable style and methodology. This book is intended for a two-semester course in Economics taught out of the social sciences or business school.

Principles of Macroeconomics [2016]

The goal of this textbook is to help students understand how real individuals actually work with economics. In this textbook, the authors illustrate the practicality and relevance of economics with a variety of new illustrations and insights.

Principles of Management [2015]

Principles of Management teaches management principles to tomorrow’s business leaders by weaving three threads through every chapter: strategy, entrepreneurship, and active leadership. Suits the needs of both undergraduate and graduate courses.

Introduction to Marketing [2015]

Introduction to Marketing teaches the experience and process of actually doing marketing - not just the vocabulary. It carries five dominant themes throughout in order to expose students to marketing in today's environment: Service dominant logic, sustainability, ethics and social responsibility, global coverage, and metrics.

Project Management [2014]

This book covers the basics of project management. This includes the process of initiation, planning, execution, control, and closeout that all projects share.

Business Case Studies

Not all of these case studies are openly licensed. If you want to use them in your class, and you are unsure about how to use them, please contact the Libraries.

Portland State School of Business - Research and Cases
This site from Portland State University in Oregon includes articles, white papers, case studies, and case videos across business and entrepreneurship.
MIT LearningEdge Case Studies
From the site: "The teaching business case studies available on LearningEdge, which fall under the headings of entrepreneurship, leadership/ethics, operations management, strategy, sustainability, and system dynamics, are narratives that facilitate class discussion about a particular business or management issue. Teaching cases are meant to spur debate among students rather than promote a particular point of view or steer students in a specific direction."

OER Business Ancillaries

BA 206 - Principles of Management (OER)
Canvas course template
BA206 CGCC Management Fundamentals Assignments

Search for OER

This is not a comprehensive list of OER in this field. TO search for more OER, check the list of OER repositories here:

http://libguides.tourolib.org/oer