Opening the Books for Change at Norwest Labs (B‪)‬

A gain sharing plan was introduced at Norwest Labs. However, because of a number of serious problems with its implementation, the plan is being redesigned. While working towards redesigning the plan, the company suffered a financial crisis after losing 20 per cent of its business from the elimination of mandatory environmental testing by its clients. The purpose of the case is to consider whether open book management, which involves the sharing of financial information and forecasts with everyone in the company, would be appropriate to affect behavioral change across the organization. This is a follow-up to Norwest Labs (A), case 9A99C011. A Norwest Labs (C) supplement is also available, case 9A99C013.