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Year of publication
Subject
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Rechnungswesen 16,569 Accounting 16,381 Theorie 1,643 Theory 1,621 IFRS 1,576 USA 1,487 United States 1,426 Deutschland 1,075 Wirtschaftsprüfung 1,009 accounting 1,002 Germany 980 Financial audit 973 Controlling 933 Management control 822 Betriebswirtschaftsstudium 716 Graduate business education 716 Bilanzpolitik 679 Accounting policy 671 Jahresabschluss 661 Großbritannien 645 Buchführung 638 Financial statement 609 Welt 567 United Kingdom 566 World 566 Kostenrechnung 518 Management 512 Corporate governance 496 Rechnungslegung 484 Corporate Governance 483 Reporting 483 Berichtswesen 470 Cost accounting 459 Bibliometrics 458 Betriebliche Finanzwirtschaft 457 Managerial finance 457 Bibliometrie 456 Bilanzierungsgrundsätze 449 Accounting standards 445 Corporate disclosure 432
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Online availability
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Free 4,093 Undetermined 3,809
Type of publication
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Book / Working Paper 9,482 Article 9,207 Journal 363 Other 309
Type of publication (narrower categories)
All
Article in journal 6,744 Aufsatz in Zeitschrift 6,744 Aufsatz im Buch 1,318 Book section 1,318 Lehrbuch 979 Textbook 909 Graue Literatur 868 Non-commercial literature 868 Collection of articles of several authors 686 Sammelwerk 686 Hochschulschrift 645 Thesis 580 Working Paper 395 Arbeitspapier 375 Aufsatzsammlung 308 Bibliografie enthalten 221 Bibliography included 221 Konferenzschrift 213 Glossar enthalten 182 Glossary included 182 Case study 171 Fallstudie 171 Conference proceedings 117 Festschrift 89 Dissertation u.a. Prüfungsschriften 74 Handbook 73 Handbuch 73 Wörterbuch 67 Mehrbändiges Werk 64 Multi-volume publication 64 Conference paper 63 Konferenzbeitrag 63 Bibliographie 61 Reprint 60 Amtsdruckschrift 52 Collection of articles written by one author 52 Government document 52 Sammlung 52 Nachschlagewerk 51 Reference book 51
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Language
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English 14,032 German 2,724 Undetermined 2,041 Russian 165 Polish 121 French 86 Hungarian 82 Spanish 46 Swedish 16 Slovak 15 Czech 13 Italian 13 Ukrainian 12 Lithuanian 10 Bulgarian 9 Dutch 9 Romanian 9 Portuguese 6 Danish 5 Finnish 5 Albanian 4 Afrikaans 3 Norwegian 3 Serbian 3 Turkish 3 Chinese 3 Arabic 2 Estonian 2 Indonesian 2 Georgian 2 Latvian 2 Slovenian 2 Croatian 1 Malay (macrolanguage) 1
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Author
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Nobes, Christopher 55 Weygandt, Jerry J. 53 Riahi-Belkaoui, Ahmed 46 Horngren, Charles T. 44 McGee, Robert W. 43 Kieso, Donald E. 40 Bragg, Steven M. 36 Kimmel, Paul D. 36 Parker, Robert H. 34 Leuz, Christian 33 Schaltegger, Stefan 33 Wild, John J. 32 Zeff, Stephen A. 32 Hermanson, Dana R. 31 Atrill, Peter 30 Ezzamel, Mahmoud 29 Küpper, Hans-Ulrich 29 Weetman, Pauline 28 Weißenberger, Barbara E. 28 Edwards, John Richard 27 Parker, Lee David 27 Sy, Aida 26 Tinker, Anthony 26 Wood, Frank 26 Doupnik, Timothy S. 25 Funnell, Warwick 25 Harrison, Walter T. 25 Scapens, Robert William 25 Edmonds, Thomas P. 24 Sangster, Alan 24 Sunder, Shyam 24 Bhimani, Alnoor 23 Carcello, Joseph V. 23 Craig, Russell 23 Eisele, Wolfgang 23 Haslam, Jim 23 Hopper, Trevor 23 Hoque, Zahirul 23 McLaney, Edward J. 23 Müller, Stefan 23
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Institution
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World Bank 119 Springer Fachmedien Wiesbaden 50 Université Paris-Dauphine (Paris IX) 34 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 29 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 17 Federal Reserve Bank of Chicago 16 Chartered Institute of Management Accountants 14 Department of Economics and Business, Universitat Pompeu Fabra 14 OECD 14 NWB Verlag 13 MASTER CONSULTORES 12 Florida Atlantic University 11 National Bureau of Economic Research 11 Verlag Franz Vahlen 11 Institut der Wirtschaftsprüfer in Deutschland 10 International Monetary Fund (IMF) 10 American Accounting Association 9 Economics Division, University of Southampton 9 Economics Research, World Bank Group 9 HAL 9 Verlag Dr. Kovač 9 American Institute of Certified Public Accountants 8 Erich-Schmidt-Verlag <Berlin> 8 Europäische Kommission 8 Federal Reserve Board (Board of Governors of the Federal Reserve System) 8 KLS Accounting & Valuation GmbH 8 School of Management, Yale University 8 UVK Verlagsgesellschaft mbH 8 Association of University Programs in Health Administration 7 EconWPA 7 Institute of Chartered Accountants in England and Wales 7 International Accounting Standards Board 7 Springer International Publishing 7 Wiley-VCH 7 American Enterprise Institute 6 Coopers & Lybrand Deloitte <London> 6 De Gruyter Oldenbourg 6 European Banking Authority 6 Friedrich-Schiller-Universität Jena 6 International Monetary Fund 6
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Published in...
All
Critical perspectives on accounting : an international journal for social and organizational accountability 293 Accounting, auditing & accountability journal 195 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 172 Issues in accounting education 167 Journal of accounting education 133 International journal of critical accounting : IJCA 117 SpringerLink / Bücher 108 The British accounting review : the journal of the British Accounting Association 104 Accounting, Auditing & Accountability Journal 89 Management accounting research 86 Accounting horizons : a quarterly publication of the American Accounting Association 82 The accounting review : a publication of the American Accounting Association 82 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 79 Journal of accounting & organizational change 75 Journal of accounting & economics 74 Accounting forum : advancing the interdisciplinary and global connection of accounting research 71 Accounting history review 70 Journal of accounting & management information systems : JAMIS 70 Springer eBook Collection 70 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 67 European accounting review 67 Advances in accounting education : teaching and curriculum innovations 59 Journal of business ethics : JOBE 57 Qualitative research in accounting & management : QRAM 56 Abacus : a journal of accounting, finance and business studies 53 Journal of accounting and public policy 53 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 47 Journal of education for business 47 Journal of emerging technologies in Accounting 46 Asian review of accounting 45 Research on professional responsibility and ethics in accounting 44 Advances in accounting : a research annual 42 Pacific accounting review 41 International journal of accounting, auditing and performance evaluation : IJAAPE 38 Journal of international accounting auditing & taxation 38 Accounting research journal 37 Betriebswirtschaftliche Forschung und Praxis : BFuP 37 International journal of accounting and information management 37 Journal of applied accounting research 37 Routledge studies in accounting 37
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Source
All
ECONIS (ZBW) 15,420 USB Cologne (EcoSocSci) 1,911 RePEc 1,249 BASE 709 EconStor 61 ArchiDok 7 Other ZBW resources 4
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Showing 1 - 50 of 19,361
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Investigating accounting factors through audited financial statements in businesses toward a circular economy : why a sustainable profit through qualified staff and investment in t...
Lulaj, Enkeleda; Dragusha, Blerta; Hysa, Eglantina - In: Administrative Sciences : open access journal 13 (2023) 3, pp. 1-28
This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualified staff and investment in technology affect...
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Ethical modelling of the accounting profession based on the value judgements of Romanian accounting professionals
Kardos, Barbara; Balázsiné Farkas, Katalin; Kása, … - In: Central European business review : CEBR 12 (2023) 1, pp. 21-64
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Factors influencing accounting outsourcing using the transaction cost economics model
Tomašević, Ivana; Ðurović, Sandra; Abramović, Nikola; … - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-17
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high levels of outsourcing of accounting tasks in...
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Using accounting dataset for agricultural sustainability assessment through a multi-criteria approach : an Italian case study
Boggia, Antonio; Fagioli, F. F.; Paolotti, L.; Ruiz, … - In: International transactions in operational research : a … 30 (2023) 4, pp. 2071-2093
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Indigenous peoples and accounting : a systematic literature review
Vidwans, Mohini; De Silva, Tracy-Anne - In: Accounting history : journal of the Accounting History … 28 (2023) 2, pp. 232-261
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Accounting for resilience : the role of the accounting professions in promoting resilience
Branicki, Layla; Brammer, Stephen; Linnenluecke, Martina; … - In: Accounting and business research 53 (2023) 5, pp. 508-536
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Ethical concerns associated with artificial intelligence in the accounting profession : a curse or a blessing?
Fülöp, Melinda Timea; Topor, Dan Ioan; Ionescu, … - In: Journal of business economics and management 24 (2023) 2, pp. 387-404
Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using...
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Fintech accounting and Industry 4.0 : future-proofing or threats to the accounting profession?
Fülöp, Melinda Timea; Topor, Dan Ioan; Ionescu, … - In: Journal of business economics and management 23 (2022) 5, pp. 997-1015
No dеvеloрmеnt in rеcеnt уеаrs hаs chаngеd comраniеs аnd othеr orgаnizаtions аs much аs digitizаtion bеcаusе it аffеcts a wide vаriеty of аrеаs, including finаncе, accounting, and auditing. Howеvеr, thе currеnt system of аccounting digitizаtion аnd...
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Categorical characteristics of wine classifications in the system of internal regulation of accounting
Gutsalenko, Liubov; Marchuk, Uliana; Zabolotnyy, Serhiy; … - In: European research studies 25 (2022) 2, pp. 543-554
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Innovative ecosystem : the role of lean management auditing
Dobrowolski, Zbyslaw; Sułkowski, Łukasz; Adamisin, Peter - In: Marketing i menedžment innovacij : m&mi 13 (2022) 3, pp. 9-20
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The impact of digital transformation in the accounting system of fuel and energy complex enterprises (International Experience)
Zakharkina, Liudmyla; Rubanov, Pavlo; Alibekova, Balsheker - In: International Journal of Energy Economics and Policy : IJEEP 12 (2022) 5, pp. 152-161
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Considerations regarding the assurance and guarantee of the quality of the accounting information
Budacia, Lucian Constantin Gabriel; Budacia, Elisabeta … - In: Romanian economic and business review 17 (2022) 2, pp. 16-23
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Non-IFRS and changes in accounting institutions : lessons from Nokia
Rautiainen, Antti; Järvenpää, Marko; Mättö, Toni - In: Accounting history : journal of the Accounting History … 27 (2022) 4, pp. 524-548
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Accounting in the organisation and life of a religious institution : the Monastery of Santa Ana in the eighteenth century
Gomes, Delfina; Maran, Laura; Araújo, Domingos - In: Accounting history : journal of the Accounting History … 27 (2022) 4, pp. 607-638
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The doxa of accountability knowledge : a socioanalysis of accountability research in accounting
Rana, Tarek; Bracci, Enrico; Tallaki, Mouhcine; Ievoli, … - In: Financial accountability and management 38 (2022) 4, pp. 582-607
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Innovative accounting and audit of the metaverse resources
Zadorozhnyi, Zenovii-Mykhaylo; Muravskyi, Volodymyr; … - In: Marketing i menedžment innovacij : m&mi 13 (2022) 4, pp. 10-19
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Max Weber's rationality in accounting research
Rajib, Salah Uddin - In: Copernican Journal of Finance & Accounting : CJF&A 11 (2022) 4, pp. 165-181
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Financial statements as the basis for the systematics of risks in the accounting area
Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-14
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Accounting challenges for sustainability and innovations
Remlein, Marzena (ed.) - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012649900
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Accounting for hegemony : fascist ideology and the shifting roles of accounting at the University of Ferrara and the Alla Scala Opera House : 1922-1943
Bigoni, Michele - In: Accounting history : journal of the Accounting History … 26 (2021) 4, pp. 640-664
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Implications of accounting and tax treatment of cryptocurrencies
Martinčević, Ivana; Sesar, Vesna; Buntak, Krešimir - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 7 (2021) 1, pp. 376-388
The digital revolution is changing everyday business and creating new technologies and tools that allow companies flexibility and simplicity in doing business and increase business performance. The digital age creates new concepts that also affect accounting processing, which presents new...
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FACTORS THAT INFLUENCE EMPLOYEE PERFORMANCE IN OFFSHORING OFFICE: CASE OF JITASA LLC
Cero, Ermin; Balić, Emina - 2023
Since most of the companies are becoming aware of the fact how important employee performance is, finding out ways to achieve higher levels of employee performance is becoming one of the crucial factors for any companies’ success. To help employees achieve better performance, company...
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Does the level of enforcement shape the complexity in accounting standards?
Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...
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Bank-specific, industry-specific and macroeconomic determinants of bank profitability : evidence from the UK
In: Studies in economics and finance 40 (2023) 1, pp. 155-174
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A critical approach to the evaluation of the quality of accounting research in the Spanish university systand its implications
Argilés Bosch, Josep Ma.; García Blandón, Josep; … - In: Revista de Contabilidad 26 (2023) 1, pp. 79-96
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Survey-based evidence on positive synergies between adaptive culture and a balanced scorecard
Gago-Rodríguez, Susana; Vikson, Tom - In: Revista de Contabilidad 26 (2023) 1, pp. 111-123
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Relevant competences in accounting : the perspective of students and employers
Blasco Burriel, María Pilar; Costa Toda, Alicia; … - In: Revista de Contabilidad 26 (2023) 1, pp. 150-163
University education is focused on the acquisition of skills by students, regardless of the technical nature of the subjects and syllabus. In the field of accounting, previous literature has confirmed the existence of a gap in expectations between the skills of students and what would be...
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Anti-corruption barriers, financial transparency and accounting quality in political parties : evidence from Spain
Rodríguez López, Ángel; Rodríguez Gutiérrez, Gustavo; … - In: Revista de Contabilidad 26 (2023) 1, pp. 164-178
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Detecting fraudulent financial reporting using the fraud hexagon model : evidence from the banking sector in Indonesia
Achmad, Tarmizi; Ghozali, Imam; Hapsari, Dian Indriana; … - In: Economies : open access journal 11 (2023) 1, pp. 1-17
The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have...
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Account-holding intensity in the EU accountability landscape : a comprehensive review of EU agencies' institutional accountability relationships
Leidorf-Tidå, Benjamin; Boer, Thijs de - In: Journal of common market studies : JCMS 61 (2023) 1, pp. 215-235
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Decentralized finance – How triple-entry accounting and distributed ledger technology is revolutionizing the world of financial services from a business perspective
Schuldt, Lennart T.; Peskes, Markus - 2023
Decentralized finance (DeFi) is a rapidly growing science that leverages distributed ledger technology (DLT) to offer peer-to-peer financial services. The DeFi ecosystem consists of decentralized applications that range from traditional financial services like decentralized stock exchanges (DEX)...
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Digitalization Of The Corporate Reporting In Europe - Evidence From Bulgarian Wood Based Industry
Atanasov, Atanas - 2023
In the conditions of digital transformation, change of business models and more requirements to the transparency and accuracy of disclosed information, the corporate reporting - financial and nonfinancial - still adheres to the paper format. The introduced requirement for European public...
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Fundamental Portfolio Accounting
Rabault, Guillaume; Karp, Vadim - 2023
Given a certain stock level extensive quantity and a portfolio, we can aggregate the stock quantities across the holdings of the portfolio. The extensive quantity can be profits, assets, dividends, carbon emissions etc. We can then study its dynamics at the portfolio level over a certain time...
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Atma Jaya Makassar University (The Role of Cost Accounting as Part of Management Accounting)
Yohanis, Ayu Putri; Raintung, Joan Rachel; Gosti, … - 2023
Management accounting is a branch of accounting that is intended to provide financial information for internal parties, in this case, company management. Management accounting deals with information about the company to provide benefits to those within the company. Accounting information in the...
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The Importance of Financial Accounting for Non-Profit Organizations
Rumendong, Jennifer - 2023
In accordance with the Statement of Financial Accounting Standards (PSAK) 45 of 2011 concerning non-profit organizations, states that non-profit organizations must also and have the right to prepare financial reports and report to users of financial statements. Accounting is an activity carried...
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Digital Economy Non-Market Components Accounting Methodology
Knobel, Alexander; Abroskin, Alexander; Abroskina, Natalya - 2023
An inclusion of non-market goods and services which are core to the digital economy in the system of economic circulation affects the basic socio-economic indicators both in Russian and in international practice. In this connection, the goal of this study is to develop a methodological basis for...
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Trade credit management and profitability of Jordanian manufacturing firms
Al-Eitan, Ghaith N.; Khanji, Ibrahim Marwan; Saraireh, … - In: Risks : open access journal 11 (2023) 1, pp. 1-11
The significant role of Small and Medium Enterprises (SMEs) in the growth of the economy has been well-documented in the past few decades. Studies in literature have focused on the reasons behind the trade credit offerings and acceptance of SMEs, but empirical findings revealing the positive...
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Dynamic pricing models and negotiating agents : developments in management accounting
Cornacchione, Edgard B.; Reginato, Luciane; Imoniana, … - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-16
Linking decision systems, negotiating agents, management accounting, and computational accounting, this paper aims at exploring dynamic pricing strategies of a synthetic business-to-consumer online operation and a comparative analysis of evolving strategy-specific pricing optimization. Five...
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Towards a design-based approach to accounting research
Leuz, Christian - 2023
Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They document a growing number of studies using quasi-experimental methods and provide a critical perspective on this trend as well as the use of these methods in the accounting...
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Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165
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Investigating budgeting process and budgetary control system within organizations : a study with reference to Indian listed companies and financial institutions
Kaab, Alireza; Anzer, R. N. - In: Iranian journal of finance 7 (2023) 2, pp. 1-21
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Accountability logics in disability service NPOs : incorporating the role of service user advocacy in accountability and management control systems
Conaty, Frank; Robbins, Geraldine - In: Accounting, auditing & accountability journal 36 (2023) 4, pp. 1110-1136
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Trust and accountability in times of pandemic
Martinez-Bravo, Monica; Sanz, Carlos - 2023
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Performance implications of the interaction between the accountants' participation in strategic decision-making and accounting capacity
Hung Quang Bui; Tu Thanh Hoai; Tran Anh Hoa; Nguyen … - In: Journal of Asian business and economic studies : JABES 30 (2023) 1, pp. 67-81
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Investor Driven Climate Accountability
Jones, Lindsay Sain; Houser, Kimberly - 2023
As the world confronts an urgent climate crisis, corporations are under increasing pressure to take action to reduce greenhouse gas emissions. In place of genuine effort, many public companies have made climate pledges that they are not on track to fulfill. Further, despite the very real...
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CFO Career Concerns and Financial Reporting Decisions
Gounopoulos, Dimitrios; Loukopoulos, Georgios; … - 2023
We find that firms led by Chief Financial Officers (CFOs) who are relatively more concerned about their future job prospects are less likely to take actions that result in poor discretionary quality reporting during an Initial Public Offering (IPO). In addition, our results show that CFOs with...
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Accounting Costing : Cost Volume Profit Analysis in Company Sales
Sentosa, Samantha - 2023
The background of this paper is caused by the lack of understanding of company in determining the appropriate cost, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies not to achieve optimal profits. Based on this problem,...
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Roles at crossroads : complexities and conflicts surrounding management accountants' roles based on evidence from the Sri Lankan context
Sivabalachandran, Thenuja; Gooneratne, Tharusha - In: Asian journal of accounting research 8 (2023) 1, pp. 80-93
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Distance learning of financial accounting : mature undergraduate students' perceptions
Maldonado, Isabel; Silva, Ana Paula; Magalhães, Miguel; … - In: Administrative Sciences : open access journal 13 (2023) 4, pp. 1-23
This research sought to explore self-reported satisfaction levels of mature students enrolled in the virtual financial accounting course of the first online-only bachelor's degree in Portugal. While doing so, it attempted to generate understanding of which factors may affect undergraduate mature...
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We hold ourselves accountable : a relational view of team accountability
Stewart, Virginia R.; Snyder, Deirdre G.; Kou, Chia-Yu - In: Journal of business ethics 183 (2023) 3, pp. 691-712
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