In a company fully employing open-book management employees at all levels are very knowledgeable about how their job fits into the financial plan for the company. However taking a company from "normal" to open is not as easy as just sharing financial statements with employees. The true success of open-book management is when companies allow numbers to come bottom-up (as opposed to traditional top-down management)(Johnson, 1992 as cited in Aggarwal & Simkins, 2001 ). [promotional language] While employees need to be trained to understand income statements and balance sheets; open-book's true triumphs[promotional language] are when employees understand the numbers to a level that they are able to report predictions to upper-management. In order to motivate employees to strive for change, open-book management focuses on a "Critical Number". The number is different for every company but it is a number that represents a prime indicator of profitability or break-even point. Discovering this Critical Number is a key component of creating an open-book company. Once discovered then a "Scoreboard" is developed that brings together all the numbers needed to calculate the critical number. The Scoreboard is open for all to see and meetings take place to discuss how individuals can influence the direction of the "Score" and therefore, ultimately, the performance against the Critical Number. Finally a Stake in the Outcome is provided which can be a bonus plan that is tied to Critical Number performance or it can include Equity sharing or both.