Table of Contents
Accounting: Continuity and Transition
Continuity and Transition
Continuity
Transition and Change
Part I: Continuity
Contract View of Organizations
PPT Slide
Participants and Resources
PPT Slide
Necessary Conditions for Organization
Role of Accounting and Control in Organizations
Five Major Functions of Accounting
Measurement of Resource Contributions
Measurement of Outflows/Incentives
Fulfillment of Contracts
Maintaining Liquidity of Factor Markets
Public Disclosure to Reduce Conflict
Different Accounting for Different Types of Organizations
Classification by Market for Managers
Bookkeeping for Proprietorships
Stewardship Accounting for Professional Managers
Classification by Market for Capital
Financial Reporting for Publicly-Held Firms
Other Consequences of Financial Reporting
Financial Reporting
Classification by Markets for Products
Public Vs. Private Good Organizations
Continuity of Basic Framework
Part II. Transition
What Will Change?
Transition
Technology, Information and Market Efficiency
New Organization Designs
New Organization Designs
New Organization Designs
Accounting for Web-Commerce
New Cost Structures
New Cost Structures: Intangibles
Market for Accounting Standards
Market for Accounting Standards
Research Issues
In Conclusion
Thank You
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Author: Preferred Customer
Email: shyam.sunder@yale.edu
Home Page: http://www.som.yale.edu/faculty/sunder/research.html
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