NANOTECHNOLOGY AND ACCOUNTING ISSUES

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Abstract

Nanotechnology is a new advanced technology used in the industry. This study conducted an investigation on the literature and highlighted the accounting issues which related to the implement of nanotechnology, especially the change of cost structure and expected solutions for the increasing of indirect costs which need more accurate allocation to the unit of products. Also, this study investigated on the future expected accounting risks for using nanotechnology. Finally, this study will open the door for further studies about nanotechnology and different accounting issues in the future.

Keywords: Nanotechnology, Accounting, Production Costs, Cost Structure, Risks

Received: 04.10.2016
Accepted: 13.03.2017

How to cite this paper: Rababah, A. (2017). Nanotechnology and accounting issues. Risk governance & control: financial markets & institutions, 7(2-1), 224-230. https://doi.org/10.22495/rgcv7i2c1p10