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- Title
THE ENTERPRISE THEORY: AN EXTENSION.
- Authors
Purdy, Derek E.
- Abstract
In America in the 1950s it was observed that large public corporations were portraying their sense of social responsibility through an analysis of gross income in various forms of supplementary accountings. Suojanen (1954) considered these accountings and their setting and then proposed the production value added statement as an appropriate accounting for the situation. The recent use of value added statements in the United Kingdom has prompted this examination of the enterprise theory and resulted in strengthening some of its assumptions and extending its accounting. The main extension is the separation of the rewards of management from those of other employees.
- Subjects
CORPORATE accounting; INCOME in respect of decedent; GROSS margins; EMPLOYEE motivation; SOCIAL responsibility of business; ENTERPRISE value
- Publication
Journal of Business Finance & Accounting, 1983, Vol 10, Issue 4, p531
- ISSN
0306-686X
- Publication type
Article
- DOI
10.1111/j.1468-5957.1983.tb00451.x