The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

For a long time many authors have been studying the factors that allow for a better explanation of different accounting … studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented. …

accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …

relativity and inconsistence of the current accounting systems and does not claim to suggest an alternative. Conclusions … – Intangible assets are the most important resource that companies have in the process of value creation, but accounting balance in … efforts made by national and international accounting bodies. …

collection available on the website). The managers and professionals and internal accounting and third-party accounting office …

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing …-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff … costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with …

different types of organizations deploy distinct methods of accounting, which nevertheless make user feedback useful in similar …. Third, we found that in addition to quantitative forms of accounting, narrative accounting techniques played important roles …