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A Note on Accounting and Economic Theory: Past, Present, and Future

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  • Shubik Martin

    (Yale University)

Abstract

This paper deals with the changing relationship between economic theory and accounting practice and theory. It argues that many of the basic problems encountered in practice cannot be avoided in any attempt to construct an economic theory adequate to handle dynamics. In particular problems of timing become critical. Furthermore, there are several critical problems concerning profit maximization, the nature of the rate of interest, agency problems within the firm and the payment of dividends which cannot be dealt with unless there is an adequate reconciliation of accounting and economic theory. Summary includes: history of accounting and economic theory; types and purpose of accounting; information, valuation and control; open problems in economic theory and accounting; a brief glance at the crystal ball; accounting, economics and organization.

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File URL: http://www.degruyter.com/view/j/ael.2011.1.1/ael.2011.1.1.1012/ael.2011.1.1.1012.xml?format=INT
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Bibliographic Info

Article provided by De Gruyter in its journal Accounting, Economics, and Law.

Volume (Year): 1 (2011)
Issue (Month): 1 (January)
Pages: 1-26

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Handle: RePEc:bpj:aelcon:v:1:y:2011:i:1:n:1

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Web page: http://www.degruyter.com

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Cited by:
  1. E. Grifell-Tatjé & C. Lovell, 2014. "Productivity, price recovery, capacity constraints and their financial consequences," Journal of Productivity Analysis, Springer, vol. 41(1), pages 3-17, February.

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