Please use this identifier to cite or link to this item: https://dspace.uces.edu.ar/jspui/handle/123456789/1877
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dc.contributor.authorMattessich, Richard
dc.date.accessioned2012-08-24T14:50:18Z
dc.date.available2012-08-24T14:50:18Z
dc.date.issued2003
dc.identifier.citationMattessich, R. (2003). The rise and Significance of Modern Analytical Methods in Accounting. Part I. Energeia, 2(1-2), 133-146.en
dc.identifier.issn1666-5732
dc.identifier.urihttps://dspace.uces.edu.ar/jspui/handle/123456789/1877
dc.description.abstractThis is Part I of two review essays dealing with the development of analytical accounting and, part icularly, the application of information economics to accounting, This perspective tries to substitute the notions of probabilistic information for the deterministic notion of valuation. It deals with both financial as well as managerial accounting (the latter in form of agency theory). After a concise survey of the earlier (deterministic) phases of accounting, the present paper reviews the book by J. A . Christensen and Demski [2003], one of the two prominent introductions for advanced and graduate students to the “information content perspective”. While this book offers a host of examples and illustrations, the other work (to be reviewed later in this journal, i.e., in Part II), the two volume work by O. P. Christensen and Feltham [2003-2004], though also designed for graduate students, is a more complete survey and overview of the pertinent literature, offering a host of propositions (theorems with rigorous proofs) of this perspective. Despite the excellence of those books, it is regrettable that they do not sufficiently integrated this relatively “new” material with the conceptual apparatus of traditional accounting—as do, for example, two German texts by Ewert and Wagenhofer [1997/2003] and Wagenhofer and Ewert [2003].en
dc.format.mimetypeapplication/pdfen
dc.format.mimetypeEnergeia, 2(1-2), 133-146 (2003)es
dc.language.isoenen
dc.publisherUniversidad de Ciencias Empresariales y Sociales (UCES)es
dc.rightsEsta obra está bajo una Licencia Creative Commons Atribución-NoComercial-SinDerivadas 2.5 Argentinaes
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.5/ar/deed.es_ARes
dc.subjectEconomíaes
dc.subjectEnsayoes
dc.subjectContabilidades
dc.subjectTeoríaes
dc.titleThe rise and Significance of Modern Analytical Methods in Accounting. Part I.en
dc.typeArticlees
Appears in Collections:Energeia. 2003, vol.2, n.1-2

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