Abstract Currently, widespread discussions take place in the European Union whether to adopt IFRS for SMEs as a common accounting system for not public accountable entities. Also an analysis is given about the impact of the introduction of the Electronic Federal Gazette. The contribution chose...

Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and...

Zusammenfassung Wir stellen die Resultate einer detaillierten Prozessstudie zu einem Gesetzgebungsprozess im Rahmen des in 2011 verabschiedeten Steuervereinfachungsgesetzes dar. Hierbei arbeiten wir zentrale Einflussfaktoren heraus, welche innerhalb des legislativen Prozesses Steuervereinfachung...

In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate...