Record Details

The Research on the Unilateral Supply of Accounting Policy and the Strategic Behavior of Its Implementation

International Business and Management

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Title The Research on the Unilateral Supply of Accounting Policy and the Strategic Behavior of Its Implementation
 
Creator BAI, Jiandong
AN, Liren
 
Subject —
The supply side of accounting policy; Implementing party; Profit conflict; Strategic behavior
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Description Abstract: This paper ,based on the fact that the accounting policy is unilaterally supplied by the government, from the perspective of empirical research and game analysis, summarizes the events by the form ,which violate the accounting policy and have existed, happened or disclosed in accounting field. According to the hypothesis of rational person and relevant egocentric motive, and based on the research approach of basic game analysis, we try to discuss the profit preference of policy supply, the arrangement of power and the reliability of accounting policy. Also we will explain the possible reason that why the accounting information widespread has the problem of distortion, anomie and misconduct. Furthermore, if there is a large-scale non-cooperative game when any policy implements. And when we condemn the corrupt behavior such as distortion, anomie and misconduct of the information, we should meditate the responsibility of the supply side of accounting policy. Key words: The supply side of accounting policy; Implementing party; Profit conflict; Strategic behavior
 
Publisher Canadian Research & Development Center of Sciences and Cultures
 
Contributor —
 
Date 2011-05-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://www.cscanada.net/index.php/ibm/article/view/j.ibm.1923842820110202.009
10.3968/j.ibm.1923842820110202.009
 
Source International Business and Management; Vol 2, No 2 (2011): International Business and Management; 77-90
1923-8428
1923-841X
 
Language eng
 
Relation http://www.cscanada.net/index.php/ibm/article/view/j.ibm.1923842820110202.009/1594
 
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