Theory of Accounting and ControlUsing Barnard and Simon's contract model of organizations, this is the ONLY theory text that truly integrates financial, managerial, tax, auditing, not-for-profit and governmental aspects of accounting into a single framework within the economic theory of the firm. |
Contents
PART THREE | 6 |
Macrotheory of Accounting and Control 9 Summary 11 Notes 11 | 11 |
The Firm as a Set of Contracts 14 Accounting and the Firm 20 Correspondence Between | 31 |
Copyright | |
14 other sections not shown
Common terms and phrases
accounting and control Accounting and Economics accounting changes accounting decisions Accounting Income accounting methods accounting principles Accounting Research Accounting Review accounting standards accounting system agerial agers AICPA American Accounting Association analysis audit firms audit services auditors behavior benefits big bath business firms capital Carnegie Mellon University cash changes in accounting Chapter clients compensation contract set contribution control system Corporate counting Cyert disclosure dividends Earnings effect efficiency enforcement entitlements equity Evaluation expectations FASB Financial Accounting financial reporting financial statements firm's function incentives income management individual input interests investment investors Journal of Accounting laws LIFO Managerial Accounting measure ment Mgrs moral hazard negotiated nomic NRIOS operate options organizations participating agents performance problem publicly held firms rational residual risk role rules set of contracts share shareholders social stock market stock price subfirm Theory tion top managers transactions Transfer Pricing valuation variables