The role of accounting for the purposes of company management has been studied. According to the author, rather than on accounting, the object focuses participants of the economic process: owners, managers, accountants, investors, and other economic players interested in obtaining complete, true...

Multiattribute utility models and cost-benefit models often arrange the objectives into a hierarchical structure in order to identify appropriate subobjectives and to select appropriate attributes to measure the subobjectives. This paper discusses nonadditive models that use the hierarchical...