How have new business models affected accounting?

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Baruch Lev (Author & Professor, NYU Stern School of Business)

Baruch Lev talks about what he refers to as the tectonic change in how companies are doing business today. He discusses how these changes have come about through a move from an industrial age to current times where businesses are focused on knowledge and information. He relates this to the world of accounting that has not moved with the times and is still tied to tangible or physical assets of a company. Levy expounds on his theory that financial accounting must be altered to reflect the transformation within the business community. He provides examples to demonstrate his theories.


About Author

Baruch Lev

Author & Professor, NYU Stern School of Business

Baruch Lev is the Philip Bardes Professor of Accounting and Finance at New York University Stern School of Business. Professor Lev has been with NYU for 17 years. His primary research areas of interest include corporate governance; earnings management; financial accounting; financial statement analysis; intangible assets/intellectual capital; capital markets; and mergers and acquisitions. Professor Lev is the author of six books, including the most recent: The End of Accounting, published in 2016. Professor Lev has received numerous awards and prizes, including two honorary doctorates.

Associated Organizations

Interviewed By

Tracey Fitzpatrick

Tracey Fitzpatrick

Sarder TV Anchor & Former Market News Video Anchor

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