Tekijä: | Glover, J.C. Ijiri, Y. |
Otsikko: | "Revenue accounting" in the age of e-commerce: a framework for conceptual, analytical, and exchange rate considerations |
Lehti: | Journal of international financial management & accounting
2002 : SPRING, VOL. 13:1, p. 32-72 |
Asiasana: | ACCOUNTING ELECTRONIC COMMERCE EXCHANGE RATES REVENUE |
Kieli: | eng |
Tiivistelmä: | This paper explores "revenue accounting" in contrast to traditional "cost accounting". Revenue accounting serves the information needs of managers and investors in planning and controlling a firm's sales activities and their financial consequences, especially in the age of e-commerce. |
SCIMA