Accounting Theory - The Revolutionary Breakthrough of Information Economics

Author: None
Publisher:
Publish Date: 2005-01-01
Features: This book is comprehensive in content and well-argued, making it suitable for accounting graduate students with a solid foundation in mathematics, physics, and economics to study the theory and methods of analytical accounting research. It can also serve as a reference for individuals who wish to understand the findings of analytical accounting research. The book systematically organizes the main achievements of analytical accounting research over the past 30 years, summarizing them into five topics: financial disclosure, the value of accounting information, budget control and budget participation, standard cost systems and variance analysis, and responsibility accounting and the principle of controllability. This book is the first to systematically introduce and summarize the application of information economics theory in accounting theory research.