Title :
Virtual enterprise: The content and extension of four basic assumptions
Author_Institution :
Sch. of Accountancy, Jiangxi Univ. of Finance & Econ., Nanchang, China
Abstract :
The rise of virtual enterprise brings a shock to traditional accounting assumption. It needs to redefine the space limits of accounting assumptions. In this paper, we discuss the content and extension of accounting assumptions under the virtual enterprise.
Keywords :
accounting; virtual enterprises; accounting assumption; basic assumption content; basic assumption extension; virtual enterprise; Companies; Humans; Internet; Production; Virtual enterprises; Accounting Theory; Content and Extension; Virtual Enterprise;
Conference_Titel :
Electric Information and Control Engineering (ICEICE), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-8036-4
DOI :
10.1109/ICEICE.2011.5777299
