Economics and accounting: A comparison between philosophical backgrounds of the two disciplines in view of complexity theory

Abstract

Compares the philosophical backgrounds of the disciplines of economics and accounting in view of complexity theory. The relationship which has existed between the two is examined as well as the problems of such inter‐disciplinary studies. Decision making, target costing and the need for future collaboration are discussed in light of the theory.

Citation

Shiozawa, Y. (1999), "Economics and accounting: A comparison between philosophical backgrounds of the two disciplines in view of complexity theory", Accounting, Auditing & Accountability Journal, Vol. 12 No. 1, pp. 19-38. https://doi.org/10.1108/09513579910259889