Zimmermann, Jochen; Volmer, Philipp; Werner, Jörg - Zentrum für Sozialpolitik, Universität Bremen - 2006
The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...
