This is OpenCostAccounting.org, home to the OCA textbook. You can access textbook chapters through the menu at the top of the screen.

I’m Dr. Brian D. Knox. I teach ACCT 314 Cost Accounting at Boise State University.


I created OpenCostAccounting.org to host the OCA textbook. I created the OCA textbook, in turn, to provide an open and easy-to-use textbook for upper-division cost accounting courses.

What Does “Open” Mean?

Short Answer: “Open” means it’s free for students.

Long Answer: “Open” means I have set up the copyright for this website so you are legally allowed to use my content, retain it, modify it, remix it, redistribute it, etc. All you have to do is properly attribute me for my work. For details on this site’s CC BY 4.0 copyright, click here. Because the copyright I’ve assigned is so flexible, the textbook is free for students.

So, Is The OCA Textbook Worth It?

The OCA Textbook Advantages:

  • It’s free.
  • I can easily update it and have creative control. This is important because I get tired of saying, “I know your textbook says x, but really this is better understood as y.”
  • This site’s content can be used freely at institutions beyond Boise State and freely customized to meet those institutions’ unique needs.

The OCA Textbook Disadvantages:

  • It’s just me doing the work. No editor. No army of grad students writing end-of-chapter problems (sometimes incorrectly). No prior editions to build off of.
  • My website is not formally peer-reviewed.
  • Online only. I actually prefer physical textbooks to online textbooks, but I couldn’t realistically make OCA a physical textbook while still being free for students and easy to update.