Discussion of 'Contracting Theory and Accounting'

Posted: 4 Dec 2001

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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: M41, M46, L14, D82

Suggested Citation

Magee, Robert P., Discussion of 'Contracting Theory and Accounting'. Available at SSRN: https://ssrn.com/abstract=286642

Robert P. Magee (Contact Author)

Northwestern University ( email )

2001 Sheridan Road
Evanston, IL 60208
United States
847-491-2676 (Phone)
847-467-1202 (Fax)

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