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Accounting: Labor, Capital and Product Markets


  • Shyam Sunder


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.

Suggested Citation

  • Shyam Sunder, 2007. "Accounting: Labor, Capital and Product Markets," Yale School of Management Working Papers ysm403, Yale School of Management.
  • Handle: RePEc:ysm:somwrk:ysm403

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    References listed on IDEAS

    1. Shyam NMI Sunder, 2001. "Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the U.S," Yale School of Management Working Papers ysm203, Yale School of Management.
    2. Lim, S.S. & Sunder, S., 1990. "Accuracy Of Linear Valuation Rules In Industry Segmented Environments: Industry Vs. Economy-Weighted Indexes," GSIA Working Papers 89-90-05, Carnegie Mellon University, Tepper School of Business.
    3. Herbert A. Simon, 1996. "The Sciences of the Artificial, 3rd Edition," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262691914, January.
    4. Shyam NMI Sunder & Ronald A. Dye, 2001. "Why Not Allow the FASB and IASB Standards to Compete in the U.S.?," Yale School of Management Working Papers ysm192, Yale School of Management.
    5. Shyam NMI Sunder, 2001. "Accounting: Continuity and Transition," Yale School of Management Working Papers ysm196, Yale School of Management.
    6. Shyam NMI Sunder, 2001. "Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis," Yale School of Management Working Papers ysm195, Yale School of Management.
    7. Lim, S.S. & Sunder, S., 1990. "Econometric Efficiency Of Asset Valuation Rules Under Price Movement And Measurement Errors," GSIA Working Papers 89-90-40, Carnegie Mellon University, Tepper School of Business.
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    More about this item


    Factor Markets; Accounting; Globalization;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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