The internal rate of return (IRR) is a widely used benchmark for assessing the reliability of the accounting rate of … profitability for a truncated time series where the opening and closing capital stocks provided by the accounting system do not …

business process, the notion of understandability has been receiving much attention in accounting information system (AIS). The … relation with process perspective of accounting and information system.Type of Paper: Structured Review …

Managers in decentralized organizations often face incentives against cooperation. In these situations, accounting … accounting information reveals other managers' prior actions, however, can depend on its aggregation. This study provides theory …-consistent experimental evidence of the effects of accounting information aggregation on managerial cooperation when managers face incentives …

The basics of financial accounting in the balance sheet and the accounting equation are revisited from the viewpoint of … accounting equation holds is described; however, this case has no financial meaning …

examine when the accounting process can contribute to financial acceleration. Given a small change in aggregate capital stock …, the economy may respond with large readjustments in accounting policies, prices and investment activity. A neutral … accounting system, defined as a policy that does not distort decision-making, is optimal when capital is abundant but, after a …

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems … relevant system reports an accounting signal in the period in which it is produced. The reliable system reports a more precise … signal, but with a one period delay. Accounting information is contractible only if it is reported within the two …