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- Title
Concepts of Information Value and Accounting: A Reply.
- Authors
Mock, Theodore J.
- Abstract
The article presents the author's response to a commentary related to his article on the concepts of information value and accounting. The author said that he does not share the faith and enthusiasm of the the writer of the commentary as to the viability and practical utility of the pure information economics approach as an aid to choosing alternative accounting systems. He said that the commentary's writer seems to misinterpret the thrust of his argument. He also does not share the disdain of the commentary's writer concerning historical measures used as estimates of information value.
- Subjects
ACCOUNTING; ECONOMICS; BUSINESS; ACCOUNTANTS; INFORMATION resources; INFORMATION science
- Publication
Accounting Review, 1973, Vol 48, Issue 2, p394
- ISSN
0001-4826
- Publication type
Article