Accounting: Labor, Capital and Product Markets

Sunder, Shyam

Abstract

Accounting: Labor, Capital and Product Markets

Shyam Sunder

Yale University - School of Management

GENERAL ACCOUNTING THEORY, M. Dobija, ed., Krakow, Poland: Akademia Ekonomiczna W Krakowie, pp. 187-203, 2003

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 homogenizing force across the political and jurisdictional boundaries with mixed consequences. Development of markets for various factors of production exerts a similar integrative force across sectors of the economy, including the business, government and not-for-profit (NFP) sectors. In this paper is an overview of the sources, consequences, and limits of these forces as they relate to accounting.

Keywords: Factor Markets, Accounting, Globalization

JEL Classification: F23, M41, M47

Accepted Paper Series

Date posted: July 19, 2003

Suggested Citation

Sunder, Shyam, Accounting: Labor, Capital and Product Markets. GENERAL ACCOUNTING THEORY, M. Dobija, ed., Krakow, Poland: Akademia Ekonomiczna W Krakowie, pp. 187-203, 2003. Available at SSRN: http://ssrn.com/abstract=425461

Contact Information

Shyam Sunder (Contact Author)

Yale University - School of Management ( email )

135 Prospect Street
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)
203-432-6974 (Fax)

HOME PAGE: http://www.som.yale.edu/faculty/sunder/