Economic influences on the development of accounting in firms:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Garland
1996
|
| Schriftenreihe: | New works in accounting history
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 166 S. graph. Darst. |
| ISBN: | 081532247X |
Internformat
MARC
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| 650 | 7 | |a Ondernemingen |2 gtt | |
| 650 | 4 | |a Geschichte | |
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| 650 | 4 | |a Financial statements |x History | |
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
Introduction 3
Chapter 1 The Nature of the Firm 7
A Review of Views 8
The Firm 17
Propositions 20
Chapter 2 Tier I Influences 23
Bounded Rationality 23
Self interest and Opportunistic Behavior 25
Firm Uniqueness 26
Externalities 28
Information Losses in Transmission 38
Indivisibilities and Economies of
Scale in Acquisition of Resources 40
Chapter 3 Tier II Influences 45
Cost of Information 45
Asset Uniqueness 47
Performance Evaluation and Incentive
Plans 55
Chapter 4 The Role of Conflict of Interests 59
Opportunistic Behavior 61
Self Biased Views in Financial Reporting 69
Concluding Remarks 77
vii
Chapter 5 Size of Firm 81
Economies of Firm Scale 82
Diseconomies of Firm Scale 84
Control Loss 86
Incentive Dilution 87
Bureaucratic Costs 88
Firm Size and Accounting: A Symbiosis 90
Chapter 6 Integration, Diversification
and Organization 95
Vertical Integration 96
Diversification 108
Form of Organization 111
Chapter 7 Valueless Accounting: Why? 119
Valueless Accounting 119
Why is Valueless Accounting Practiced? 121
Chapter 8 Concluding Notes 141
References 151
Index 161
viii
|
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| discipline | Wirtschaftswissenschaften |
| era | Geschichte 1930-1996 gnd |
| era_facet | Geschichte 1930-1996 |
| format | Book |
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| illustrated | Illustrated |
| indexdate | 2024-07-09T18:01:11Z |
| institution | BVB |
| isbn | 081532247X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007307025 |
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| physical | VIII, 166 S. graph. Darst. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
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| publisher | Garland |
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| series2 | New works in accounting history |
| spelling | Staubus, George J. Verfasser aut Economic influences on the development of accounting in firms George J. Staubus New York [u.a.] Garland 1996 VIII, 166 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier New works in accounting history Geschichte 1930-1996 gnd rswk-swf Accounting gtt Ondernemingen gtt Geschichte Corporations Accounting History Financial statements History Rechnungswesen (DE-588)4048732-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 USA (DE-588)4078704-7 g Geschichte 1930-1996 z HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007307025&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Staubus, George J. Economic influences on the development of accounting in firms Accounting gtt Ondernemingen gtt Geschichte Corporations Accounting History Financial statements History Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4078704-7 |
| title | Economic influences on the development of accounting in firms |
| title_auth | Economic influences on the development of accounting in firms |
| title_exact_search | Economic influences on the development of accounting in firms |
| title_full | Economic influences on the development of accounting in firms George J. Staubus |
| title_fullStr | Economic influences on the development of accounting in firms George J. Staubus |
| title_full_unstemmed | Economic influences on the development of accounting in firms George J. Staubus |
| title_short | Economic influences on the development of accounting in firms |
| title_sort | economic influences on the development of accounting in firms |
| topic | Accounting gtt Ondernemingen gtt Geschichte Corporations Accounting History Financial statements History Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Ondernemingen Geschichte Corporations Accounting History Financial statements History Rechnungswesen USA |
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