haku: @author Sappington, E. M. / yhteensä: 1
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| Tekijä: | Demski, J. S. Sappington, E. M. |
| Otsikko: | Sourcing with Unverifiable Performance Information |
| Lehti: | Journal of Accounting Research
1993 : SPRING, VOL. 31, p. 1-20 |
| Asiasana: | ACCOUNTING RELIABILITY INFORMATION |
| Kieli: | eng |
| Tiivistelmä: | Accounting debates often frame information characteristics in terms of relevance and reliability. This work suggests these two concepts may not be separable. In the model presented in this paper, it was the seemingly irrelevant or even perverse use of a performance report that made it reliable. It may not be possible to describe relevance or reliability independent of the web of controls that surrounds information production and use. The distinguishing features of a global control system, and thus the empirical observations likely to emerge from its study, seem to depend critically on the nature and extent of the individual control problems present in the system. |
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