Economics and accounting: A comparison between philosophical backgrounds of the two disciplines in view of complexity theory
Author: Shiozawa, Y.
Source: Accounting, Auditing & Accountability Journal, Volume 12, Number 1, 1999 , pp. 19-38(20)
Publisher: Emerald Group Publishing Limited
Abstract:Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter-disciplinary studies. Decision making, target costing and the need for future collaboration are discussed in light of the theory.
Document Type: Research Article
Publication date: 1999