About This Website

This website is home to the Open Cost Accounting Textbook. You can access textbook chapters through the menu at the top of the screen.

I’m Dr. Brian D. Knox. I teach cost accounting at Boise State University.


I created this textbook to provide an open and easy-to-use textbook for upper-division cost accounting courses, although it could be used for other courses covering the same topics.

What Does “Open” Mean?

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

Long Answer: “Open” means I’ve assigned a copyright for this website so you’re legally allowed to use my content, retain it, modify it, remix it, redistribute it, etc. All you have to do is properly attribute 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 This Textbook Worth It?

Open Cost Accounting 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 various institutions and freely customized to meet those institutions’ unique needs.

Open Cost Accounting 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 this a physical textbook while still being free for students and easy to update.