This research seeks to break new ground in accounting measurement of managerial decisions by developing a triple entry accounting frame of reference for bookkeeping, which links changes in the balance sheet and in the income statement to management decisions so that a more long term view of decision making will become prevalent. This work could have a major impact on the dominant accounting paradigm. The research will result in a system for measuring; recording and reporting income momenta and impulses of an enterprise; apply its prototype in actual companies and analyze its impact on managerial goals, risk taking and decisions.

Agency
National Science Foundation (NSF)
Institute
Division of Social and Economic Sciences (SES)
Type
Standard Grant (Standard)
Application #
8707026
Program Officer
Shantelle Fowler
Project Start
Project End
Budget Start
1987-09-01
Budget End
1990-02-28
Support Year
Fiscal Year
1987
Total Cost
$69,317
Indirect Cost
Name
Carnegie-Mellon University
Department
Type
DUNS #
City
Pittsburgh
State
PA
Country
United States
Zip Code
15213