Economics and accounting
Economics and accounting
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经济与会计
DOI：
10.1108/09513579910259889
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发表时间：
1999
期刊：
影响因子：
--
通讯作者：
Y. Shiozawa
中科院分区：
文献类型：
--
作者：
Y. Shiozawa
从复杂性理论的角度比较经济学和会计学科的哲学背景。探讨了两者之间存在的关系以及这种跨学科研究的问题。根据该理论讨论了决策、目标成本计算和未来协作的需求。
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.