Hello Lefort,
There is no best practice to this. This OB52 functionality allows the users to open or close the posting periods accordingly. According to our organization requirement, if there is no transaction found then we can close the posting period else we can keep it open until the adjustment related month end closing activities got posted. After closing of posting period also, if require we can open posting period to pass the adjustment entries after getting the authorization from the accounts dept.
I hope it clears!
Thanks & Regards,
Lakshmi S