opportunism theory

基本解释

The type of the choice of accounting policy in theory can be generally divided into opportunism and efficiency (or efficient contract) types.
会计政策选择类型在理论上大体可分为机会主义型和效率（或有效契约）型。
Literatures on entry mode chooses transaction cost theory as their analysis base which suggests that protection of knowledge from the threat of opportunism is a primary drive of the choice of mode.
这个框架将知识为基础的能力区分为建构能力和组合能力，它们影响着进入模式的选择。
How to standardize enterprise's behavior of accounting policy choice in order to realize the transformation from opportunism to efficiency has been a difficult problem in field of accounting theory.
如何规范企业会计政策的选择行为，实现其从机会主义向效率的转变，成为会计理论研究的一大难题。