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Accounting: Labor, Capital and Product Markets

Shyam Sunder ()

Yale School of Management Working Papers from Yale School of Management

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 (search for similar items in EconPapers)
JEL-codes: M41 F23 (search for similar items in EconPapers)
Date: 2004-07-28

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