This study aimed to determine the factors influencing the adoption of open book accounting study, and the extent to which the application of this study installations through a prospective study.
To achieve that goal, where researcher used statistical software (SPSS) for the introduction of the raw data obtained from the survey questionnaire that was distributed to a sample of the industrial enterprises in the Republic of Iraq, was the result of statistical analysis showed that there is a significant correlation between the factors affecting the application of records accounting relationship open research samples at the level of significance (0.05), reaching the largest correlation coefficient of tabular value of the Pearson correlation coefficient, and this result means that there is a statistically significant relationship between the influencing factors and the application of open book accounting style and this result will be accepted alternative hypothesis.