دانلود مقاله ISI انگلیسی شماره 91502
ترجمه فارسی عنوان مقاله

حسابداری اقتصادی در مدل ساده هتلینگ

عنوان انگلیسی
Economic Accounting in the Simple Hotelling Model
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
91502 2018 10 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Resource and Energy Economics, Volume 51, February 2018, Pages 18-27

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پیش نمایش مقاله  حسابداری اقتصادی در مدل ساده هتلینگ

چکیده انگلیسی

Because of its simplicity, the simple Hotelling model of exhaustible-resource extraction is a useful vehicle to address two themes in economic accounting: (1) Foundational equalities in the calculation of depreciation and in double-entry bookkeeping, or circular flow, apply in both accounting and economics. (2) Incentives, decisions and outcomes are crucial in economics. It is argued that financial accounting satisfies the demands of the first theme but not the second and that green accounting falls short on both. Both can be satisfied if capital gains are included in net income and product. Comparisons are made to studies in general economics.