《英文版基礎(chǔ)會計學(xué)》ppt課件-文庫吧
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【正文】 pound analytical tool。 ? Maslow and the Hierarchy of Needs: the most mon tool。 ? Michael Jensen and William Meckling ? REMM → Resourceful, → Evaluator, → Maximizer, → Model. 10 The Nature of Firm ?Classical theories。 ? A device to capture transaction costs。 ? A nexus of contracts。 ? Agency theory。 ? Economic Darwinism。 ? , ?REMM perspective: ? A coalition of economic men。 11 The Nature of Firm ?On the coalition of economic men: ?Why does REMM join a firm? ? Maximization of his own interests。 ?When does REMM quit from a firm? ? Seek different chance to maximize his own interests。 ?When we define human being as REMM, we have to solve the fundamental issue: ? How does REMM trust each other? 12 The Value of Accounting ?Without trust, we could not have even a family, let alone a firm。 ? 911 and the increase of trusting cost。 ?REMMs have to find efficient ways to develop and maintain trust。 ? They know that they have to。 ? The problem is how。 13 The Value of Accounting ? Historically, REMMs have created and experimented numerous ways。 ? Accounting is proven to be costeffective。 → It is suitable to all kinds of firms, → No matter of their size, → No matter of the geographic locations。 → No matter of ownership。 14 The Evolution of Accounting ? Now that accounting is connected with human nature and trusting issue, we may trace the history of accounting to the early days of human beings, or Primitive Society。 ? the Incas and Quipu。 15 ?Sumer and CUNEIFORM ?Phoenician and ALPHABET 16 The Evolution of Accounting
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