Input, output, outcome: simply a change in orientation
Roger K. Doost
(Professor, School of Accountancy, Clemson University, Clemson, USA)
1256
Abstract
The challenge for accountants in reporting the results of operations is to be aware of the notions of input, output and outcome. Illustrates this with two examples, one from industry and one from the service economy, and explains the notions of input, output and outcome in conjunction with these examples.
Keywords
Citation
Doost, R.K. (1996), "Input, output, outcome: simply a change in orientation", Managerial Auditing Journal, Vol. 11 No. 7, pp. 12-15. https://doi.org/10.1108/02686909610131819
Publisher
:MCB UP Ltd
Copyright © 1996, MCB UP Limited