Detail Fairness, Ethics and The Effect on Management Accounting on Transaction Costs   Oleh:  Luft, Joan L. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 8 (1996) Topik: transaction cost; fairness; ethics; management accounting; transaction costs Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The use of management accounting information in reducing transaction or contracting costs depends both on characteristics of the accounting information and on the preferences of the contracting parties. Much of the existing literature on accounting and contracting assumes a utility function representing preferences for wealth and leisure only. However, a wider range of accounting-related behaviour can be explained by using a broader representation of preferences, including fairness and ethics considerations. Areas for further research are proposed. In particular, the value of more accurate product costing may not be completely specified unless alternative - preference -related contracting costs are taken into account. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved