The Accounting System As an Information Function

John E. Butterworth

83 citations0/0 files storedJournal of Accounting Research

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Accounting Theory and Financial Reporting Accounting and Organizational Management Decision Support System Applications

Abstract

Again the distinction is drawn, but is it really so clear? Consider, for example, the standard cost system in a manufacturing firm. This system supplies information which is useful for some decision-making purposes. But, underlying each standard input cost is an implied decision about the kind and amount of resource to be used and the nature of the market in which it is to be purchased. Behind each input/output relationship is an implied decision regarding the technical conditions under which the process should operate and the rate at which employees should work. In order to obtain solutions to one set of problems-those for which the output of a

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2017Effects of frontline employee role overload on customer responses and sales performance 2011Accounting Conservatism, Aggregation, and Information Quality*1982Models in Managerial Accounting 2013Underreaction to Industry‐Wide Earnings and the Post‐Forecast Revision Drift 2000Accounting Recognition, Moral Hazard, and Communication 2001Recognition: An Information Content Perspective 1989Agency, corporate control and accounting methods–the lifo‐fifo choice 1984Management Accounting — A Survey Paper

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