Discussion of The Accounting Period Concept and Its Effect of Management Decisions.

The article reports on the effect of the accounting period concept on management decisions with a discussion of the paper "The Accounting Period Concept and Its Effect on Management Decisions" by William J. Bruns. The report published by Bruns uses an experiment where students played a business game and demonstrated the relationship between the accounting period and management decisions. He acknowledges in his paper that using students for his experiment may have been a mistake. Also, his definition of accounting data is limited to quantitative information set forth in financial statements.