An exploration of the competitive value of an accurate accounting system

Shane Moriarity

Abacus, 2005, vol. 41, issue 1, 40-54

Abstract: The value of an accurate accounting system is compared to one that introduces a cross‐subsidy. In a two‐product experimental market the accurate system is shown to provide value when a competitor has a system that introduces a cross‐subsidy. The value appears to arise from better product‐mix decisions. But it is likely that this value is transitory, explaining in part why observational studies of practice have found it difficult to document sustained value from improved information systems.

Date: 2005
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1111/j.1467-6281.2005.00168.x

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:abacus:v:41:y:2005:i:1:p:40-54

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0001-3072

Access Statistics for this article

Abacus is currently edited by G.W. Dean and S. Jones

More articles in Abacus from Accounting Foundation, University of Sydney
Bibliographic data for series maintained by Wiley Content Delivery ().