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 the...

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...