A Perspective on Accounting for Defense Contracts.
概述国防合同会计，探讨国防行业的会计研究机会、行业监管、高效行为可能性、合同摩擦以及产品成本核算对要素选择激励的影响。
Abstract Presents an overview on accounting for defense contracts. Opportunities for accounting scholarship in the defense industry; Regulation in the industry; Possibility of efficient behavior in the industry; Contracting frictions; Product costing's impact on factor choice incentives.