向学生介绍信息经济学

Presenting Information Economics to Students.

Accounting Review · 1982
被引 0 · 同刊同年前 6%
人大 A+FT50UTD24ABS 4*

中文导读

介绍一种在管理会计和成本会计课程中引入信息经济学的方法,帮助学生理解信息的期望价值,并附有可用于课堂演示或分发的附录。

Abstract

Abstract ABSTRACT: The expected value of information is an important concept in cost and managerial accounting. Quite often students have difficulty integrating and applying statistical techniques to accounting problems. Contributing to this difficulty is the occasional lack of standardization of terms in the two disciplines. This article describes an approach which introduces information economics to managerial and cost accounting classes, Included is an Appendix which can serve as the basis for a classroom presentation by the instructor or which can be reproduced and distributed to students.

信息经济学期望信息价值管理会计成本会计