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An exploration of the competitive value of an accurate accounting system

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  • Shane Moriarity

Abstract

The value of an accurate accounting system is compared to one that introduces a cross‐subsidy. In a two‐product experimental market the accurate system is shown to provide value when a competitor has a system that introduces a cross‐subsidy. The value appears to arise from better product‐mix decisions. But it is likely that this value is transitory, explaining in part why observational studies of practice have found it difficult to document sustained value from improved information systems.

Suggested Citation

  • Shane Moriarity, 2005. "An exploration of the competitive value of an accurate accounting system," Abacus, Accounting Foundation, University of Sydney, vol. 41(1), pages 40-54, February.
    • Handle: RePEc:bla:abacus:v:41:y:2005:i:1:p:40-54
    DOI: 10.1111/j.1467-6281.2005.00168.x
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    References listed on IDEAS

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    1. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    2. Smith,Vernon L., 2005. "Bargaining and Market Behavior," Cambridge Books, Cambridge University Press, number 9780521021487, January.
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    Cited by:

    1. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.

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