Managerial Accounting and Changing Models
نویسنده
چکیده
THEPURPOSE OF THIS ARTICLE is to provide a description of the model of administrative behavior found in agency theory as contrasted with earlier models of administrative behavior, and to introduce new managerial accounting techniques that can be used to evaluate upperlevel administrators in a nonprofit organization such as a library. In addition, the article outlines several problems with the orientation of managerial accounting as a viable means of evaluating higher-level administrators through the use of the administrative model described in agency theory.
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