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Hilton, J., Wiley, D., Stein, J. and Johnson, A. (2010) The Four ‘R’s of Openness and ALMS Analysis: Frameworks for Open Educational Resources. Open Learning, 25, 37-44.
http://dx.doi.org/10.1080/02680510903482132

has been cited by the following article:

• TITLE: Development of an OER Financial Accounting Text at Athabasca University and Implications for the Broader Post-Secondary Community

  AUTHORS: David Annand

  KEYWORDS: Open Educational Resources, Open Textbooks, Electronic Textbooks, Economics of OER

  JOURNAL NAME: Open Journal of Accounting, Vol.3 No.4, October 8, 2014

  ABSTRACT: The development of an introductory financial accounting text as an open educational resource (OER) is described and grounded in the literature. Based on these experiences, the concepts of openness and collaboration suggested in the literature are critiqued. Attributes contributing to financial sustainability of the project are discussed within the particular institutional environment and extended to the post-secondary community in general.