This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather 'uninformative'. This characterization is appropriate from the perspective of an arm … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

Following an introduction to household accounting in Germany, the paper presents the results of research projects on … accounting practices in private households and reports on the subsequent development of a new household accounting system. The … empirical research suggested that accounting records were kept on a regular basis in 27 per cent of German households. It was …

If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to … interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights … for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory …

Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …