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This study examined the impact of Open Book Management employees’ Performance in Manufacturing Firms in Enugu State, Nigeria. Open book management is based on the principle that managers and employees who know and understand financial performance and goals and share a stake in organizational success are more apt to be highly effective and motivated in meeting those goals. Specifically, the study sought to: determine the extent confidence and trust affect employees commitment and determine the influence of equitable reward system on employee morale. The study adopted the survey research design. The population of the study was a total of 1,276 staff of the five selected manufacturing firms in Enugu State, Nigeria. The sample size 125 was obtained from the population using Evans Morris formula at 95% confidence level and 5% margin of error. Data were collected using the questionnaire research instrument and interview which was designed in a 5-point Likert scale and manually administered to the respondents. The hypotheses were tested using regression analysis and Chi-Square (X2). The findings indicate that Confidence and Trust had positive influence on Employee Commitment(r = 0.876, p < 0.05); Equitable reward system significantly influenced employee morale (X2 = 127.933).The study recommends Confidence and trust should be built between the employers and the employees; and an efficient equitable reward system should be designed and implemented by management in the practice of open book management. The study concludes that open book management processes, leads to low employee turnover and high levels of customer satisfaction which in turn increases the profitability of the organization.
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