| Автор | Brief, Richard P. |
| Дата выпуска | 1990 |
| dc.description | The questions and issues that arise in thinking about the role played by accounting in business history are complex. While accounting policies and practices have economic consequences, they also are a product of decisions made by individuals and organizations in their own self-interest. Cause and effect relationships in accounting are, therefore, difficult to identify.Paradoxically, business and economic historians have not paid much attention to the details of accounting which is often seen as a technical craft. While it is not customary to regard accounting data as information in the sense that data can be translated into estimates of parameters of interest, a formal error concept is a useful one because it makes the case against viewing accounting as neutral and mechanistic quite compelling. Even if accounting is neutral and accounting choices do not reflect self-interest, accounting errors can influence behavior.The purpose of this paper is to reflect on the nature of error in accounting by using standard statistical concepts as a frame of reference. A statistical framework is a useful starting point for thinking about the meaning of ‘accounting error’ and how errors might affect behavior. |
| Формат | application.pdf |
| Издатель | Taylor & Francis Ltd. |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Название | Accounting Error as a Factor in Business History |
| Тип | research-article |
| DOI | 10.1080/09585209000000012 |
| Electronic ISSN | 1466-4275 |
| Print ISSN | 0958-5206 |
| Журнал | Accounting, Business & Financial History |
| Том | 1 |
| Первая страница | 7 |
| Последняя страница | 21 |
| Аффилиация | Brief, Richard P.; Leonard N. Stem School of Business New York University |
| Выпуск | 1 |
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