Case Western Reserve University
Case Western Reserve University
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DOI：
10.1093/gmo/9781561592630.article.a2284030
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发表时间：
1990
期刊：
影响因子：
--
通讯作者：
Timothy J. Fogarty
中科院分区：
文献类型：
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作者：
Timothy J. Fogarty
6第1章：简介8 1.1动机10 1.2背景13 1.3研究目标17 1.4方法论概述18 1.5结果摘要20 1.6研究结构21第2章：文学评论23 2.1正面会计和使用代理理论27 2.2代理机构理论及其与捐赠非营利组织的相关性31 2.3理性选择理论36 2.3.1理性选择理论定义38 2.3.2 RCT对会计研究的重要性42第3章：模型和模型和模型和假设发展50 3.1模型开发51 3.2模型53 3.3假设发展59 3.3.1理性选择，代理理论和模型预测59 3.3.2互惠和模型预测的作用61 3.3.3建设性消费者选择处理处理方法和模型预测65目录
6 Chapter 1: Introduction 8 1.1 Motivation 10 1.2 Background 13 1.3 Research Objectives 17 1.4 Methodology Overview 18 1.5 Summary of Results 20 1.6 Study Structure 21 Chapter 2: Literature Review 23 2.1 The Road to Positive Accounting and the Use of Agency Theory 27 2.2 Agency Theory and Its Relevance to Donative Nonprofit 31 2.3 Rational Choice Theory 36 2.3.1 Rational Choice Theory-Defined 38 2.3.2 The Importance of RCT to Accounting Research 42 Chapter 3: Model and Hypothesis Development 50 3.1 Model Development 51 3.2 The Assumptions of the Model 53 3.3 Hypotheses Development 59 3.3.1 Rational Choice, Agency Theory, and Model Predictions 59 3.3.2 The Role of Reciprocity and Model Predictions 61 3.3.3 Constructive Consumer Choice Processing Approach and Model Predictions 65 TABLE OF CONTENTS