Accounting: Labor, Capital and Product Markets

26 Pages Posted: 6 Sep 2007

See all articles by Shyam Sunder

Shyam Sunder

Yale University - School of Management; Yale University - Cowles Foundation

Multiple version iconThere are 2 versions of this paper

Date Written: December 2002


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.

Keywords: Factor Markets, Accounting, Globalization

JEL Classification: F23, M41

Suggested Citation

Sunder, Shyam, Accounting: Labor, Capital and Product Markets (December 2002). Yale ICF Working Paper No. 03-10. Available at SSRN:

Shyam Sunder (Contact Author)

Yale University - School of Management ( email )

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203-432-6160 (Phone)


Yale University - Cowles Foundation

Box 208281
New Haven, CT 06520-8281
United States

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