Simplified Models and Empirical Studies

  • Robert W. Scapens


The practical usefulness of the complex models developed in areas such as C-V-P analysis and variance investigations (discussed in Chapters 4 and 5) can be questioned because of the difficulties and costs associated with their implementation. For instance, the necessary information may not be available within the constraints imposed by current information technology and the ability of existing management. Furthermore, even if such information could be provided, the costs of so doing may be extremely high. It has been argued in previous chapters that, in general, the costs of providing information should not outweigh the benefits to be obtained therefrom.


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© Robert W. Scapens 1991

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  • Robert W. Scapens

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