Departmental Bulletin Paper サンダーと契約理論
Sunder and Contract Theory

石山, 宏  ,  石山, 宏  ,  ISHIYAMA, Hiroshi  ,  イシヤマ, ヒロシ  ,  Ishiyama, Hiroshi

11pp.39 - 46 , 2016-03-05 , 山梨県立大学
ISSN:2187-4336
NCID:AA12124800
Description
In accounting, agency theory has been used as the basis of a positive accounting theory that evolved from frequently 1980s. However, once the nature and theoretical background as a way of agency theoryin accounting were not been necessarily fully described. In that era, the first literature that has been comprehensively and in detail examined from the viewpoint of "contract" in the company for agency theoryin accounting was "Theory of Accounting and Control". In this paper, I will pick up “Theory of Accounting and Control” and “Classical, Stewardship and Market Perspectives on Accounting: A Synthesis” which were written by Sunder, and would like to introduce the contract theory in accounting which he had advocated.
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