Principal-Agent Problems and Information Management in Enterprises

Author: Tang Qingquan
Publisher:
Publish Date: 2002-06-01
Features: This book connects with China's national conditions and adopts a research method that combines theoretical models, empirical studies, experience summaries, typical cases, and normative analysis. It applies information asymmetry to identify, explain, coordinate, and balance the relationships among conflicting parties. Therefore, the theories, models, cases, empirical survey data, and related countermeasures provided in this book can be used to implement responsibility accounting, budget systems, budget preparation, variance investigation, cost allocation, transfer pricing, monitoring systems, income manipulation, accounting indicator setting, and performance-based compensation systems. They can also provide concepts, principles, and methods for information workers and information management practitioners to evaluate and construct information systems. This book is suitable for theoretical and practical workers in the fields of accounting and auditing, managers at all levels of enterprises, management consulting firms, financial credit institutions, scholars in management science and management engineering, MBA students and teachers, senior graduate students, and individuals who wish to understand the internal flow of information, information asymmetry, and conflicts of interest in enterprises.