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Year of publication
Subject
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Bilanztheorie 622 Accounting theory 595 Rechnungswesen 315 Accounting 302 Theorie 167 USA 166 Theory 163 United States 160 Bilanzierungsgrundsätze 75 IFRS 74 Accounting standards 73 Jahresabschluss 71 Financial statement 65 Deutschland 63 Germany 56 Bilanzrecht 51 Buchführung 50 Accounting law 46 Bilanz 43 Rechnungslegung 42 Bookkeeping 29 Bilanzpolitik 28 Bilanzierung 27 Welt 27 World 27 Accounting policy 26 Balancing accounts 25 accounting theory 23 Bibliometrics 22 Bibliometrie 22 Bilanzanalyse 22 Financial statement analysis 21 International Financial Reporting Standards 20 Balance sheet 18 Wirtschaftsprüfung 18 Corporate disclosure 16 Financial audit 16 Unternehmenspublizität 16 Accounting valuation 14 Bilanzielle Bewertung 14
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Online availability
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Undetermined 74 Free 49
Type of publication
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Book / Working Paper 387 Article 257 Journal 26
Type of publication (narrower categories)
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Article in journal 179 Aufsatz in Zeitschrift 179 Lehrbuch 105 Textbook 102 Hochschulschrift 72 Thesis 61 Aufsatz im Buch 46 Book section 46 Graue Literatur 36 Non-commercial literature 36 Glossar enthalten 30 Glossary included 30 Collection of articles of several authors 22 Sammelwerk 22 Arbeitspapier 18 Working Paper 18 Aufsatzsammlung 12 CD-ROM, DVD 12 Dissertation u.a. Prüfungsschriften 12 Mehrbändiges Werk 9 Multi-volume publication 9 Case study 8 Fallstudie 8 Bibliografie enthalten 6 Bibliography included 6 Collection of articles written by one author 5 Handbook 5 Handbuch 5 Kommentar 5 Reprint 5 Sammlung 5 Bibliografie 4 Commentary 4 Konferenzschrift 4 Accompanied by computer file 3 Elektronischer Datenträger als Beilage 3 Festschrift 3 Monografische Reihe 3 Article 2 Conference proceedings 2
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Language
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English 470 German 149 Undetermined 41 French 7 Polish 3 Spanish 2 Dutch 1 Russian 1 Swedish 1
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Author
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Kieso, Donald E. 12 Weygandt, Jerry J. 12 Anthony, Robert Newton 9 Spiceland, J. David 9 Wolk, Harry I. 9 Baetge, Jörg 8 Edmonds, Thomas P. 8 Kirsch, Hans-Jürgen 8 Schroeder, Richard G. 8 Olds, Philip R. 7 Sepe, James F. 7 Warfield, Terry D. 7 Clark, Myrtle W. 6 Devine, Carl Thomas 6 Dodd, James L. 6 Seicht, Gerhard 6 Thiele, Stefan 6 Berndt, Thomas 5 Breitner, Leslie Pearlman 5 Cathey, Jack M. 5 McNair, Frances M. 5 Nelson, Mark W. 5 Rozycki, John J. 5 Tomassini, Lawrence A. 5 Zimmerman, Jerold L. 5 Ainsworth, Penne 4 Davidson, Sidney 4 Doupnik, Timothy S. 4 Gaffikin, Michael 4 Harrison, Walter T. 4 Horngren, Charles T. 4 Kimmel, Paul D. 4 Moxter, Adolf 4 Pearson, Thomas C. 4 Perera, Hector 4 Reimers, Jane L. 4 Wagenhofer, Alfred 4 Watts, Ross L. 4 Weirich, Thomas R. 4 Wüstemann, Jens 4
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Institution
All
Canadian Academic Accounting Association 4 Springer Fachmedien Wiesbaden 2 Université Paris-Dauphine (Paris IX) 2 Accounting Theory and Practice Conference <2017, Taipeh> 1 American Accounting Association 1 American Accounting Association / Committee on Concepts and Standards for External Financial Reports 1 American Accounting Association / Committee to Prepare a Statement of Basic Accounting Theory 1 Arthur Young Foundation 1 Cato Institute 1 Center for Economic Research <Tilburg> 1 City University of Hong Kong / Department of Accountancy 1 Conferencia Académica Permanente de Investigación Contable 1 Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft (ZBW) 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Ernst & Young <London> 1 Finansovaja Akademija 1 HAL 1 HEC Paris (École des Hautes Études Commerciales) 1 IDW-Verlag 1 Institute of Chartered Accountants in England and Wales 1 Joint Exploratory Committee 1 National Institute of Economic and Social Research 1 Norges handelshøyskole 1 Russell Sage Foundation 1 School of Accounting, Economics and Finance <Geelong> 1 Sci.Finance.Abstract 1 Shaker Verlag 1 Svenska Handelshögskolan <Helsinki> 1 Tanzania Investment Bank 1 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 1 University of Chicago / Institute of Professional Accounting 1 University of Illinois / Center for International Education and Research in Accounting 1 University of Kansas / School of Business 1 Universität Ulm 1 Verlag Dr. Kovač 1
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Published in...
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Journal of accounting & economics 12 Review of accounting studies 11 Accounting, Auditing & Accountability Journal 10 International journal of critical accounting : IJCA 9 Accounting, Economics, and Law : AEL ; a convivium 7 Studies in accounting research 7 Issues in accounting education 6 Jahrbuch für Controlling und Rechnungswesen 6 Social accounting, mega accounting and beyond : a festschrift in honour of M. R. Mathews 6 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 5 The Routledge companion to financial accounting theory 5 Accounting forum : advancing the interdisciplinary and global connection of accounting research 4 Betriebswirtschaftliche Forschung und Praxis : BFuP 4 CESifo Forum 4 China journal of accounting research : CJAR 4 International journal of accounting and information management 4 Neue betriebswirtschaftliche Forschung : Nbf 4 Research in accounting regulation 4 Research on professional responsibility and ethics in accounting 4 Routledge Library Editions: Accounting 4 The real life guide to accounting research : a behind the scenes view of using qualitative research methods 4 Abacus : a journal of accounting, finance and business studies 3 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 3 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 3 Berichte aus der Betriebswirtschaft 3 Betriebswirtschaftliche Abhandlungen 3 Documents de recherche / ESSEC Centre de Recherche 3 European accounting review 3 Journal of accounting research 3 Journal of education for business 3 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 3 Routledge companions in business, management and accounting 3 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 3 The Routledge companion to accounting, reporting and regulation 3 Český finanční a účetní časopis 3 Accounting and Finance 2 Accounting horizons : a quarterly publication of the American Accounting Association 2 Advances in accounting : a research annual 2 Asia-Pacific journal of accounting & economics : APJAE 2 Bochumer Beiträge zur Unternehmensführung und Unternehmensforschung 2
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Source
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ECONIS (ZBW) 596 RePEc 37 USB Cologne (EcoSocSci) 33 BASE 2 EconStor 2
Showing 1 - 50 of 670
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The impact of the economy digitalization on the development of the accounting multi-paradigm for the purposes of financial analysis
Kirian, Svіtlana; Radchenko, Oksana - In: Technology audit and production reserves 3 (2022) 4/65, pp. 11-19
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Conceptual formation and explanation in IFRS-based financial accounting research
Kainth, Akarsh; Mustafa, Ghulam - In: Cogent business & management 8 (2021) 1, pp. 1-13
This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...
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Using Python for Text Analysis in Accounting Research
Anand, Vic; Bochkay, Khrystyna; Chychyla, Roman; Leone, … - 2021
The prominence of textual data in accounting research has increased dramatically. To assist researchers in understanding and using textual data, this monograph defines and describes common measures of textual data and then demonstrates the collection and processing of textual data using the...
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Financial accounting theory : an accounting quality approach
Runesson, Emmeli; Samani, Niuosha; Marton, Jan - 2022 - 2nd edition
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Evaluating the impact of the accounting doctoral scholars program on academic accounting in the U.S.
Pyzoha, Jonathan S.; Fogarty, Timothy J. - In: Issues in accounting education 37 (2022) 1, pp. 41-57
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El Serafy's template for nonrenewable-resource accounting
Cairns, Robert D. - In: L' Actualité économique : revue d'analyse économique 95 (2019) 2/3, pp. 161-173
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Creating the "big mess" : a Marxist history of American accounting theory, c.1900-1929
Bryer, Rob - 2021
American accounting theory -- British accounting and Marx's theory of capitalism -- Irving Fisher's theory of accounting -- Accounting theory and the profession -- Charles Ezra Sprague -- Henry Rand Hatfield -- William Andrew Paton Jr. -- John Bennet Canning -- The "big mess."
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"The general principles of the science of accounts"
Sprague, Charles Ezra - 2021
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Accounting & auditing research : tools & strategies
Weirich, Thomas R.; Pearson, Thomas C.; Churyk, Natalie T. - 2021 - Tenth edition
"Today's accounting professionals, like other professionals, are witnessing a major transformation due to changes in the law, services, and technologies, and an ever-increasing number of professional standards. In the altered accounting and auditing landscape brought about by these dramatic...
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Advances in Accounting Behavioral Research
Karim, Khondkar E. - 2021
Advances in Accounting Behavioral Researchpromotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.
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Persistent link: https://ebtypo.dmz1.zbw/10013331665
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A research note of potential scientific management accounting research area in CEECs
Zyznarska-Dworczak, Beata - In: Journal of accounting & management information systems … 17 (2018) 2, pp. 252-265
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Account Book
Puyou, François-Régis; Quattrone, Paolo - In: The Oxford handbook of media, technology, and …. 2020
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Using python for text analysis in accounting research
Bochkay, Khrystyna; Chychyla, Roman; Leone, Andrew - 2020
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Expanding the conceptual foundation, scope, and relevance of the US national accounts : the intersection of theory, research, and measurement
Landefeld, J. Steven - In: Measuring economic growth and productivity : …, (pp. 17-35). 2020
Persistent link: https://ebtypo.dmz1.zbw/10012813730
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Financial accounting theory and analysis : text and cases
Schroeder, Richard G.; Clark, Myrtle W.; Cathey, Jack M. - 2020 - Thirteenth edition
"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the thirteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules....
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Intermediate accounting
Spiceland, J. David; Nelson, Mark W.; Thomas, Wayne B. - 2020 - Tenth Edition
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Honouring Rob Gray's CSEAR legacy
Roberts, Robin - In: Social & environmental accountability journal 40 (2020) 3, pp. 214-218
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Planetary boundaries and corporate reporting : the role of the conceptual basis of the corporation
Veldman, Jeroen; Jansson, Andreas - In: Accounting, Economics, and Law : AEL ; a convivium 10 (2020) 2, pp. 1-18
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Enlisting accounting history in the contest between competing visions of accounting systems : Tommaso Zerbi and the origin of double-entry bookkeeping
Antonelli, Valerio; Bigoni, Michele; D'Alessio, Raffaele; … - In: Accounting history : journal of the Accounting History … 25 (2020) 4, pp. 558-579
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Barriers to Transferring Accounting and Auditing Research to Standard Setters
Hoang, Kris - 2017
Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently cited their inability to engage with and utilize...
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Accounting research in banking : a review
Lobo, Gerald J. - In: China journal of accounting research : CJAR 10 (2017) 1, pp. 1-7
Persistent link: https://ebtypo.dmz1.zbw/10011844688
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Accounting choices in corporate financial reporting : a literature review of positive accounting theory
Kaya, İdil - In: Accounting and corporate reporting : today and tomorrow, (pp. 129-140). 2017
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Why We Do International Accounting Research
Ball, Ray - 2016
This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have grown rapidly in recent years. It begins by asking...
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The Rise and Fall of Comprehensive Accounting Theories : R. J. Chambers and Continuously Contemporary Accounting
Persson, Martin Emanuel - 2016
The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial reporting practices. To understand why this should be...
Persistent link: https://ebtypo.dmz1.zbw/10013007164
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Robert William Gibson, an all-round accounting contribution
Carnegie, Garry D. - In: Accounting history : journal of the Accounting History … 21 (2016) 4, pp. 419-444
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Commentary on Braun's "the ecological rationality of historical costs and conservatism"
Baker, C. Richard - In: Accounting, Economics, and Law : AEL ; a convivium 9 (2019) 1, pp. 1-9
Persistent link: https://ebtypo.dmz1.zbw/10012008234
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Is a reported goodwill impairment loss really a goodwill impairment loss? : a financial reporting case on evaluating the efficacy of authoritative guidance
McNellis, Casey J.; Teets, Walter R. - In: Issues in accounting education 34 (2019) 3, pp. 59-69
Persistent link: https://ebtypo.dmz1.zbw/10012124568
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Dyskusje o kapitale wczoraj i dziś
Musiał, Grażyna (ed.) - 2019
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Text data sources in archival accounting research : insights and strategies for accounting systems' scholars
Zhang, Chuancai; Stone, Dan N.; Xie, Hong - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 1, pp. 145-180
Persistent link: https://ebtypo.dmz1.zbw/10012111188
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Hybrid manufacturing accounting in mixed process environments : a methodology and a case study
Myrelid, Andreas; Olhager, Jan - In: International journal of production economics 210 (2019), pp. 137-144
Persistent link: https://ebtypo.dmz1.zbw/10012013875
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Pane in the glass : a review of the accounting cycle
Jones, Jefferson P.; Long, James H.; Stanley, Jonathan D. - In: Issues in accounting education 34 (2019) 1, pp. 35-50
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Intermediate accounting and auditing : does course delivery mode impact student performance?
McCarthy, Mary; Kusaila, Michelle; Grasso, Lawrence P. - In: Journal of accounting education 46 (2019), pp. 26-42
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Alexander Galagan: Russian titan of the enlightenment in the history of accounting
Kuter, Mikhail I; Gurskaya, Marina M; Kuznetsov, Alexander V - In: Accounting history : journal of the Accounting History … 24 (2019) 2, pp. 293-316
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Accounting for tacit coordination : the passing of accounts and the broader case for accounting theory
Vollmer, Hendrik - In: Accounting, organizations and society : an … 73 (2019), pp. 15-34
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Special issue for the 2017 Accounting Theory and Practice Conference on Accounting Research
Accounting Theory and Practice Conference <2017, Taipeh> - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012173908
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Adoption of emerging technology to incorporate business research skills in teaching accounting theory
Ong, Tricia; Djajadikerta, Hadrian Geri - In: Journal of education for business 94 (2019) 7, pp. 480-489
Persistent link: https://ebtypo.dmz1.zbw/10012201271
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Bilanzen
Baetge, Jörg; Kirsch, Hans-Jürgen; Thiele, Stefan - 2019 - 15., überarbeitete Auflage
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Bilanztheoretische Einordnung des Rahmenkonzepts der International Financial Reporting Standards (IFRS) : eine Analyse des Conceptual Framework, des DP/2013/1 und ED/2015/3 anhand...
Linder, Thomas A. - 2015
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A modern critical accountant in the French Revolution : Pierre B. Boucher of Bordeaux
Degos, Jean-Guy - In: International journal of critical accounting : IJCA 7 (2015) 5/6, pp. 512-524
Persistent link: https://ebtypo.dmz1.zbw/10011494646
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Testing vs. building accounting theory with experimental research : insights from management research
Reimsbach, Daniel; Hauschild, Bastian - In: International journal of behavioural accounting and … 5 (2015) 1, pp. 82-98
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Accounting theory as a Bayesian discipline
Johnstone, David (ed.) - 2018
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Methodological issues in accounting research
Hoque, Zahirul (ed.) - 2018 - Second edition
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Die Regulierung der Offenlegung von Rechnungslegungsinformationen : eine wohlfahrtstheoretische Analyse
Streit, Michael - 2018
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Understanding Mattessich and Ijiri : a study of accounting thought
García, Nohora - 2018 - First edition
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Persistent link: https://ebtypo.dmz1.zbw/10011763993
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Continuous auditing : theory and application
Chan, David Y. (ed.); Chiu, Victoria (ed.);  … - 2018 - First edition
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Continuous auditing : a book of theory and application
Chan, David Y. (ed.); Chiu, Victoria (ed.);  … - 2018 - First ediition
Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice,...
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Yuji Ijiri : on accountability
Glover, Jonathan - In: Accounting, Economics, and Law : AEL ; a convivium 8 (2018) 1, pp. 1-4
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Accounting and accountability in Fiji : a review and synthesis
Sharma, Umesh; An, Yi - In: Australian accounting review : AAR 28 (2018) 3, pp. 421-427
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The auditors talk : an oral history of the profession from the 1920s to the present day
Matthews, Derek; Pirie, Jim - 2018 - First issued in paperback
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Persistent link: https://ebtypo.dmz1.zbw/10011509714
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Intermediate accounting
Spiceland, J. David; Nelson, Mark W.; Thomas, Wayne B. - 2018 - Ninth edition
"Amendments to IFRS No. 9 with respect to classification, measurement and impairment of financial instruments. In addition, current events have focused public attention on the key role of accounting in providing information useful to decision makers. The CPA exam, too, is redirecting its focus...
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