haku: @indexterm Price theory / yhteensä: 201
viite: 9 / 201
| Tekijä: | Lucas, M. R. |
| Otsikko: | Pricing Decisions and the Neoclassical Theory of the Firm |
| Lehti: | Management Accounting Research
2003 : SEP, VOL. 14:3, p. 201-218 |
| Asiasana: | PRICE THEORY PRICE POLICY PRICING COSTS INSTITUTIONAL ECONOMICS |
| Kieli: | eng |
| Tiivistelmä: | Many accountants seem to have accepted the existence of a 'reality gap' between management accounting's conventional wisdom, based on the neoclassical economic theory of the firm and actual business practice. This paper evaluates the research supporting the accountants' and economists' respective positions and argues that neither is strongly supported by the conflicting empirical evidence. It then identifies the issues that need to be resolved by future research intended to assess whether empirical evidence supports neoclassical price theory or (full) cost plus pricing. |
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