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Accounting: Continuity and Transition

  • Shyam NMI Sunder

    ()

    (School of Management)

This study considers accounting in the new information economy. The basic framework of accounting for firms reflects a set of contracts and it helps define, implement and enforce these contracts. This framework is stable, and unlikely to change soon. However, the new information technology has been transforming the markets in which firms operate, and opening up new markets. We use a taxonomy identified with Hatfield (1924) and based on markets for managerial talent, investment capital and products. It helps develop a perspective on the changes in organizations and accounting systems. Five aspects of accounting in the new economy are considered. Technology; Information and Efficiency; New Organization design for web commerce; New cost structures and management; and Experimentation with the market for standards.

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File URL: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=272436
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Paper provided by Yale School of Management in its series Yale School of Management Working Papers with number ysm196.

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Date of creation: 30 Jul 2001
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Handle: RePEc:ysm:somwrk:ysm196
Contact details of provider: Web page: http://icf.som.yale.edu/

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