Comparative Institutional Analysis of Accounting: An Analytical Viewpoint of Control Function
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- Shiiba Atsushi
- Graduate School of Economics, Osaka University
Bibliographic Information
- Other Title
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- 比較会計制度分析―コントロール機能の一つの分析視角―
- ヒカク カイケイ セイド ブンセキ コントロール キノウ ノ ヒトツ ノ ブンセキ シカク
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Abstract
<p>Based on the recent advances in microeconomics literature, particularly contract theory literature, this paper discusses a new perspective to acquire an understanding of accounting: comparative institutional analysis of accounting. The paper argues that this perspective is also useful to gain an insight into accounting control function in organizations. The paper first summarizes recent contract theory literature from the viewpoint of a research methodology in accounting research. Next, it explains how comparative institutional analysis of accounting can provide a valuable perspective for accounting research by examining the use of accounting measures in executive compensation contracts and franchising contracts in convenience store industry. The paper also covers specific studies about comparative institutional analysis of accounting.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 19 (2), 53-74, 2011-03-31
The Japanese Association of Management Accounting
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Details 詳細情報について
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- CRID
- 1390564238097012992
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- NII Article ID
- 110009328281
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 11125869
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- NDL-Digital
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed