Accounting: Labor, Capital and Product Markets

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

Posted: 19 Jul 2003

See all articles by Shyam Sunder

Shyam Sunder

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

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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

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: https://ssrn.com/abstract=425461

Shyam Sunder (Contact Author)

Yale University - School of Management ( email )

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

Yale University - Cowles Foundation

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