lies at the heart of accounting and capital markets research, these new developments have remained at the periphery of …, securities valuation, managerial control, auditing and information systems. Such accounting and business applications will also … applications to accounting and capital markets research. …

lies at the heart of accounting and capital markets research, these new developments have had only a faint echo in these … valuation, managerial control, auditing and information systems. Such accounting and business applications will also make … knowledge originated. This paper is an overview of common knowledge and its actual and potential applications to accounting and …