haku: @author Dietrich, M. / yhteensä: 5
viite: 2 / 5
| Tekijä: | Dietrich, M. |
| Otsikko: | Accounting for the economics of the firm |
| Lehti: | Management Accounting Research
2001 : MAR, VOL. 12:1, p. 3-20 |
| Asiasana: | ACCOUNTING FINANCIAL CONTROL INSTITUTIONAL ECONOMICS ECONOMICS COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | A primary aim of this paper was to present a survey of possible inter-connections between management accounting and the economics of the firm. The guiding philosophy is that both accounting and economics can be illuminated and developed by exploring the interface between the two disciplines. The paper sets out different economic perspectives on the firm and examines implications for the role and functioning of management accounting systems in each case. The different perspectives are classified in terms of the ways in which they incorporate organizational authority and organizational information use. The resulting classification of firm types reveals different roles for management accounting. |
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