UNESCO defines open educational resources (OERs) as "... teaching, learning or research materials that are in the public domain or released with an intellectual property license that allows for free use, adaptation, and distribution." 

Below are a selection of quality OERs for business, management and accounting.

• Business and Communication resources in the OER Commons include lecture notes, video, audio, open access textbooks, and cover accounting and management as subsets.
• Business courses through MIT Open Courseware include lecture notes, reading lists, open access textbooks and other related course materials.
• Business textbooks through the Open Textbook Library include texts on accounting, business law, management, and business communication.
• The Open Knowledge Repository of the World Bank is an online collection of World Bank publications released under Creative Commons licensing, and includes copies of their research and reports.