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  • 1
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 10 (1983), S. 0 
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: In America in the 1950s it was observed that large public corporations were portraying their sense of social responsibility through an analysis of gross income in various forms of supplementary accountings. Suojanen (1954) considered these accountings and their setting and then proposed the production value added statement as an appropriate accounting for the situation. The recent use of value added statements in the United Kingdom has prompted this examination of the enterprise theory and resulted in strengthening some of its assump tions and extending its accounting. The main extension is the separation of the rewards of management from those of other employees.
    Type of Medium: Electronic Resource
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