استراتژی کارآفرینی در برابر دقت حسابداری در محاسبه سرمایه و درآمد

ABSTRACT Entrepreneurial strategy v. accounting accuracy in ‘calculating’ capital and income

The concepts of capital and income take on their significant meaning within the context of entrepreneurial action and are reflective of the ends sought by entrepreneurs in implementing and pursuing business plans. The pursuit of these entrepreneurial ends is made possible by economic calculation in which transactions and assets can be denominated in monetary terms. Economic calculation has two complementary facets (Taylor 1970, 194): the first encompasses the accountants retrospective assessment of the monetary profit (income) earned as a consequence of the enterprise’s currently pursued strategy. The second aspect of economic calculation is seen in the entrepreneur’s ex ante or anticipatory judgments of the profitability of current or prospective strategies. As Thomas Taylor has observed, “the essence of entrepreneurial activity is that it is forward-looking as resources are acquired in the aim of generating money revenues sufficiently in excess of money costs” (Taylor 1970, 194). This latter entrepreneurial function is explored in this section.