Business and Finance BooksAccounting Books

Theory of Accounting and Control

Theory of Accounting and Control

Theory of Accounting and Control

Organizations are sets of contracts among individuals or groups who are motivated by self-interest to pool the resoruces and share information to achieve control in the organization. This book explores the role of accounting in implementing these contracts by controlling the resource flows among the contracting parties, and by reporting and distributing information to the current and potential participants.

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