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Discussion of LIFO and the Diffusion of Innovation.

Authors :
NASH, MANNING
Source :
Journal of Accounting Research (Wiley-Blackwell); 1971 Supplement, Vol. 9 Issue 3, p228-230, 3p
Publication Year :
1971

Abstract

The article presents a commentary on the paper "LIFO and the Diffusion of Innovation," by Ronald M. Copeland and John K. Shank. The author notes that the models used in the analysis lack the sociological variables of channels of communication and social structure. He explains that the failure to include these variables in the design and interpretation of the study weakens the utility of the research makes its bearing on the proposition about the relative weight of cost-benefit incentives less than cogent.

Details

Language :
English
ISSN :
00218456
Volume :
9
Issue :
3
Database :
Complementary Index
Journal :
Journal of Accounting Research (Wiley-Blackwell)
Publication Type :
Academic Journal
Accession number :
6405762
Full Text :
https://doi.org/10.2307/2490102