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| Author: | Ziv, A. |
| Title: | Information technology and optimal firm structure |
| Journal: | Journal of Accounting Research
2000 : AUTUMN, VOL. 38:2, p. 297-328 |
| Index terms: | INFORMATION TECHNOLOGY FIRM (THEORY OF) STRUCTURAL ANALYSIS |
| Language: | eng |
| Abstract: | In this paper the author uses a principal-agent framework to explore the relation between the hierarchical structure of firms and the accounting information technologies available to them. The analysis is related to that in Melumad, Mookherjee, and Reichelstein (1992) and Ziv (1993). Melumad, Mookherjee, and Reichelstein model a principal who employs two privately formed agents and chooses either a flat structure, or a hierarchical structure. |
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