Discussion of 'Contracting Theory and Accounting'

12 Pages Posted: 10 Feb 2001

Multiple version iconThere are 2 versions of this paper

Date Written: September 2000


Professor Lambert provides a very useful synthesis of the major issues in managerial accounting and the insights that agency theory has provided on those issues. In this discussion, I highlight some of the limitations of these models in examining accounting measurement questions. Lambert calls for additional work in multiperiod contracting models, and I discuss some of the modeling choices that must be made in such work. Finally, I present some thoughts on the relation between contract models and empirical research.

Keywords: Contracting; Agency theory; Managerial accounting

JEL Classification: M40, M41, M46, L14, D82

Suggested Citation

Magee, Robert P., Discussion of 'Contracting Theory and Accounting' (September 2000). Available at SSRN: https://ssrn.com/abstract=259634 or http://dx.doi.org/10.2139/ssrn.259634

Robert P. Magee (Contact Author)

Northwestern University ( email )

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Evanston, IL 60208
United States
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847-467-1202 (Fax)

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