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Accounting: Labor, Capital and Product Markets

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  • Shyam Sunder

Abstract

Accounting practices differ across geographic and political boundaries, across sectors of the economy within these boundaries, and across types of organizations. Globalization exerts a homegenizing force across the political and jurisdictional boundaries with mixed consequences. The development of markets for various factors of production exerts a similar integrative force across sectors of the economy, including business, government and not-for-profit (NFP) sectors. This paper presents an overview of the sources, consequences, and limits of these forces as they relate to accounting.

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Paper provided by Yale School of Management in its series Yale School of Management Working Papers with number ysm403.

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Date of creation: 01 Sep 2007
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Handle: RePEc:ysm:somwrk:ysm403

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Keywords: Factor Markets; Accounting; Globalization;

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