This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

The PhD-thesis analyses the development of accounting standards for foundations in Germany …

The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis … deals with accounting problems of the producer of software as well as of the user of software. The center of the examination …

about the impossible recognition of human capital in the valid German accounting systems follows an analysis of voluntary …

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

and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …