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Year of publication
Subject
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Buchführung 2,970 Bookkeeping 1,710 Rechnungswesen 746 Accounting 657 Deutschland 554 Bilanz 446 Germany 415 Balance sheet 245 Jahresabschluss 216 Theorie 197 Theory 196 USA 156 Financial statement 147 United States 146 Welt 128 World 128 IFRS 116 Bilanzierungsgrundsätze 103 Steuerrecht 99 Accounting standards 98 EU countries 92 EU-Staaten 92 Bilanzierung 90 Öffentliches Rechnungswesen 88 Public accounting 87 Geschichte 86 Einführung 84 Balancing accounts 83 Großbritannien 83 Wirtschaftsprüfung 78 Rechnungslegung 77 History 74 Aufgabensammlung 73 Betriebswirtschaftslehre 73 United Kingdom 73 Financial audit 71 Kostenrechnung 67 Lehrbuch 67 Economic history 66 Wirtschaftsgeschichte 66
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Online availability
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Undetermined 283 Free 145 Digitizable 39 CC license 15
Type of publication
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Book / Working Paper 2,248 Article 663 Journal 110
Subcategories
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Article in journal 460 Textbook 330 Book section 157 Working paper 71 Proceedings 56 Government document 49 Case study 45 Guidebook 30 Introduction 25 Handbook 22 Glossary included 21 Reference work 19 Law 8 Statistics 7 Biography 4 Literature review 3 Report 1
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Language
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German 1,402 English 1,076 Undetermined 360 French 63 Russian 45 Spanish 15 Romanian 13 Polish 11 Turkish 11 Dutch 10 Swedish 10 Ukrainian 10 Hungarian 9 Italian 4 Bulgarian 3 Portuguese 3 Afrikaans 1 Czech 1 Finnish 1 Lithuanian 1 Serbian 1
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Author
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Kußmaul, Heinz 25 Bähr, Gottfried 21 Wöhe, Günter 21 Blödtner, Wolfgang 19 Fischer-Winkelmann, Wolf F. 19 Bolk, Wolfgang 17 Gabele, Eduard 16 Heinhold, Michael 16 Weidner, Werner 16 Bilke, Kurt 15 Hufnagel, Wolfgang 15 Thomsen, Iris 15 Bragg, Steven M. 14 Bussiek, Jürgen 14 Nickenig, Karin 14 Wuttke, Ralf 14 Borrosch, Friedrich 13 Endriss, Horst Walter 13 Bieg, Hartmut 12 Ehrmann, Harald 12 Nobes, Christopher 12 Buchner, Robert 11 Sangster, Alan 11 Sikorski, Ralf 11 Edwards, John Richard 10 Pellens, Bernhard 10 Brösel, Gerrit 9 Buchholz, Rainer 9 Dey, Günther 9 Döring, Ulrich 9 Haller, Axel 9 Herrling, Erich 9 Holtrup, Michael 9 Littkemann, Jörn 9 Mindermann, Torsten 9 Mumm, Mirja 9 Schmidt, Harald 9 Schulte, Klaus 9 Bertl, Romuald 8 Coenenberg, Adolf Gerhard 8
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Institution
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 12 Haufe-Lexware GmbH & Co. KG 10 OECD 9 Springer Fachmedien Wiesbaden 9 NWB Verlag 8 Ungarn / Pénzügyminisztérium 8 Erich Schmidt Verlag 7 Institut der Wirtschaftsprüfer in Deutschland 7 Coopers & Lybrand Deloitte <London> 6 American Accounting Association 5 Centre on Transnational Corporations 5 Europäische Kommission 5 Europäische Kommission / Generaldirektion Finanzinstitutionen und Gesellschaftsrecht 5 Institute of Chartered Accountants in England and Wales / Research Board 5 Internationale Arbeitsorganisation 5 OECD / Working Group on Accounting Standards 5 UNDP 5 Verlag Franz Vahlen 5 Institute of Chartered Accountants in England and Wales 4 Studienwerk der Steuerberater in Nordrhein-Westfalen 4 Wiley-VCH 4 Ausschuß für Wirtschaftliche Verwaltung 3 Books on Demand GmbH <Norderstedt> 3 Centre on Transnational Corporations / Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting 3 Deutsch-Tschechische Industrie- und Handelskammer 3 Deutschland <DDR> / Ministerium der Finanzen 3 Institut der Wirtschaftsprüfer 3 Obščestvo Znanie Rossii 3 Verband Deutscher Bücherrevisoren 3 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 3 American Institute of Accountants 2 American Institute of Certified Public Accountants 2 Arbeitsgemeinschaft für Wirtschaftliche Verwaltung / Arbeitskreis Grundsätze Ordnungsmässiger Speicherbuchführung 2 Bildungszentrum für Informationsverarbeitende Berufe <Bergisch Gladbach> 2 Chambre de commerce et d'industrie de Paris 2 De Gruyter Oldenbourg 2 Deutsche Steuer-Gewerkschaft 2 Deutschland <DDR> / Zentralverwaltung für Statistik 2 Europäische Gemeinschaften / Kommission 2 Frankreich / Conseil National de la Comptabilité 2
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Published in...
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Lehrbuch 43 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 42 SpringerLink / Bücher 30 Steuergrundkurs 25 European accounting review 21 Accounting history review 18 Grundkurs des Steuerrechts 16 Accounting, business & financial history 15 Critical perspectives on accounting : an international journal for social and organizational accountability 13 DATEV-Schriften 12 European financial reporting 12 Europäische Hochschulschriften / 5 12 NWB Studium Betriebswirtschaft 11 Abacus : a journal of accounting, finance and business studies 10 Accountancy and empire : the British legacy of professional organization 10 Advances in international accounting : a research annual 9 Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern 9 Buchreihe Finanz und Steuern 9 ESVbasics 9 Springer eBook Collection 9 Research in accounting in emerging economies 8 Sammlung Poeschel : betriebswirtschaftliche Studienbücher 8 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Bücherei für Bilanz und Steuern 7 Deutsche Finanzwirtschaft / Schriftenreihe : Zeitschr. für d. gesamte Finanzwesen mit amtl. Nachrichten d. Ministeriums der Finanzen d. Deutschen Demokratischen Republik 7 Gabler-Lehrbuch 7 International journal of critical accounting : IJCA 7 Kompendium der praktischen Betriebswirtschaft 7 Les cahiers de recherche / HEC Paris 7 Routledge new works in accounting history 7 The journal of corporate accounting & finance 7 Vahlens Lernbücher 7 Veröffentlichungen der Schmalenbach-Vereinigung 7 ... für Dummies 6 Accounting forum : advancing the interdisciplinary and global connection of accounting research 6 Bilanzbuchhalter 6 Der Betrieb 6 Journal of accounting & economics 6 Lernbücher für Wirtschaft und Recht 6 Rotterdams Instituut voor Bedrijfseconomische Studies : RIBES 6
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Source
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ECONIS (ZBW) 2,299 USB Cologne (EcoSocSci) 700 RePEc 16 EconStor 3 Other ZBW resources 2 BASE 1
Showing 1 - 50 of 2,472
 
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Digitalising medieval accounting research : Andrea Barbarigo's Venetian Cash Account 1430-1434
Kuter, Mikhail; Sangster, Alan; Gurskaya, Marina; … - 2025
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Developing an accounting virtual assistant through supervised fine-tuning (SFT) of a small language model (SLM)
Zupan, Mario - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455154
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The Commerce of Comfort: Exploring Retail Trade and Consumer Patterns in Late 18th-Century Courland
Baumgartl, Matthias; Kruk, Oliver - 2025
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Enhancing bookkeeper decision support through graph representation learning for bank reconciliation
Munoz, Justin; Jalili, Mahdi; Tafakori, Laleh - 2025
The emergence of cloud-based bookkeeping platforms has made it possible to streamline decision-making in tedious accounting tasks, such as bank reconciliation. Bank reconciliation involves tracing the expected cash flow from invoices and bills to the actual payments recorded in a business's bank...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654811
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Human + AI in accounting : early evidence from the field
Choi, Jung Ho; Xie, Chloe - 2025
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Double entry bookkeeping : its philosophical and mathematical underpinnings
Chałupczak, Henryk - 2025
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The commerce of comfort : exploring retail trade and consumer patterns in late 18th-century Courland
Baumgartl, Matthias; Kruk, Oliver - 2025
While several studies have shed light on the emergence of consumer society in Western Europe and the Atlantic world, our knowledge on the spread of new consumption patterns in regions beyond the core areas of European economic development is still limited. To gain insights into patterns of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015406842
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Ancient notching or tokening as bookkeeping : evidence from wood slips in China during 217-210 BCE
Chen, Min; Li, Huang; Li, Oliver Zhen; Zhang, Chunlong - 2025
We examine Qin Dynasty (221 to 207 BCE) wood bookkeeping slips from 217 to 210 BCE unearthed in Hunan province, China. While purely written slips were unearthed before, these slips are unique in that they contain written records of details of transactions as well as notches on their sides that...
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Accounting for goodwill
Huber, Stefan; McClure, Charles - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397781
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The emergence of double entry bookkeeping
Sangster, Alan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015401924
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Accountability protocols? : on-chain dynamics in blockchain governance
Nabben, Kelsie; De Filippi, Primavera - 2024
Accountability refers to a relationship of responsibility, answerability, and enforceability between individuals and groups. In contrast to traditional institutions that rely on enforcement of accountability through traditional legal frameworks, blockchain systems rely on the "rule of code",...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015272459
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Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s
Quinn, Martin; Moreno, Alonso - 2024
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Proposed subsequent accounting for goodwill : comparison of IASB and FASB
Li, Yanshan; Zhang, Junsheng - 2024
Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting. FASB and IASB solicited opinions on proposed revisions through the and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438392
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The influence of students' perceptions and motivation on accounting and taxation careers
Sampaio, Carlos; Régio, Mónica; Sebastião, João Renato - 2024
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders' confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and...
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Memories lost : a history of accounting records as forms of projection
Matringe, Nadia; Power, Michael - 2024
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Double-Entry Bookkeeping For Non-Financial Performance, A Framework To Apply Lessons From Financial Accounting To Non-Financial Domains
Renes, Sander; Garst, Jilde - 2023
This paper analyses the underlying assumptions of the double-entry bookkeeping system to show how we can expand this system to integrate ESG information in the financial data collection and reporting processes. Our analysis identifies five axioms that shape double-entry bookkeeping. By relaxing...
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Accounting for goodwill in China : a case study of two-step acquisitions
Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023
We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China. China Merchants Bank adopted a two-step acquisition method: first, it acquired 53% of the shares of Hong Kong's Wing Lung Bank to gain...
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Accounting for Goodwill in China : A Case Study of Two-Step Acquisitions
Zeng, Ceng; Zhang, Weiguo; Zuo, Luo - 2023
Book / Working Paper
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Multinational Accounting : Issues in Financial Reporting and Translation of Foreign Entity Statements
Marimpan, Reniati - 2023
Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353113
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Multinational Accounting : Issues in Financial Reporting and Translation of Foreign Entity
Marimpan, Reniati - 2023
Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353278
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Prevalence of Fisher's theory in mainstream accounting and economic research
Cardao-Pito, Tiago - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014291992
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Evaluating the bookkeeping practices of Muslim traders in the context of Islamic inheritance
Umar, Umar Habibu; Md. Harashid Haron - 2023
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Income tax : the relationship between accounting and taxation
Lazari, Liliana; Vieru, Roman - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399378
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From natural language to accounting entries using a natural language processing method
Chen, Yasheng; Huang, Xian; Wu, Zhuojun - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014476884
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Buchführung und Bilanzierung nach IFRS und HGB : eine Einführung mit praxisnahen Fällen
Zimmermann, Jochen; Werner, Jörg R.; Hitz, Jörg-Markus - 2025 - 5., aktualisierte Auflage
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015108011
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Buchführung und Bilanzierung nach IFRS und HGB : eine Einführung mit praxisnahen Fällen
Zimmermann, Jochen; Werner, Jörg R.; Hitz, Jörg-Markus - 2020 - 4., aktualisierte Auflage
Edition: 4., aktualisierte Auflage
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Buchführung und Bilanzierung nach IFRS und HGB : eine Einführung mit praxisnahen Fällen
Zimmermann, Jochen; Werner, Jörg R.; Hitz, Jörg-Markus - 2015 - 3., aktualisierte und erweiterte Auflage
Edition: 3., aktualisierte und erweiterte Auflage
Book / Working Paper
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Buchführung Grundlagen
Thomsen, Iris - 2025 - 4. aktualisierte und überarbeitete Auflage
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Grundzüge der Unternehmensfinanzierung
Wöhe, Günter; Bilstein, Jürgen; Ernst, Dietmar; … - 2025 - 12., überarbeitete Auflage
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Grundzüge der Unternehmensfinanzierung
Wöhe, Günter; Bilstein, Jürgen; Ernst, Dietmar; … - 2013 - 11., überarbeitete Auflage
Edition: 11., überarbeitete Auflage
Book / Working Paper
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Bilanzen
Rinker, Carola - 2025 - 17. aktualisierte Auflage
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Perceived legitimacy of accounting reform in Latin America : the accountants' perspective
Frisancho, Gabriela Molina; Azevedo, Ricardo Rocha de; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271863
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Cases and exercises on sustainability accounting
2025
"Cases and Exercises on Sustainability Accounting provides valuable insights into the sustainability challenges encountered by business, society and the environment, equipping future accountants with the skills and expertise to address social and environmental issues effectively. Expert authors...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421953
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Transition to accrual accounting in a developing country : the perception of accounting professionals
Gomes, Patrícia; Salato, Rui; Ferreira, Carlos - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466972
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Buchführung und Jahresabschluss : auf der Grundlage der Kontenrahmen SKR03, SKR04 und IKR
Schäfer-Kunz, Jan - 2025 - 5., aktualisierte und überarbeitete Auflage
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Buchführung und Jahresabschluss : auf der Grundlage der Kontenrahmen SKR03, SKR04 und IKR
Schäfer-Kunz, Jan - 2022 - 4., überarbeitete Auflage
Edition: 4., überarbeitete Auflage
Book / Working Paper
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A theory-based synthesis of experimental research on accounting standard setting
Clor-Proell, Shana; Mongold, Cassie; White, Brian J. - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407882
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Forensische Buchhaltung
Peschetz, Katharina - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015409075
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Einfach nur Buchführung : Ein schneller Einstieg in das externe rechnungswesen
Georg, Stefan; Georg, Lara Joy - 2025
Grundsätzliches zur Buchführung -- Ergebnisrechnungen der Buchführung -- Das Grundprinzip der doppelten Buchführung -- Buchungen innerhalb der Bilanzkonten -- Buchungen innerhalb der GuV-Konten -- Schreibe ich jetzt die Note sehr gut in meiner Prüfung?.
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Professional bodies and gender equality in accounting : exploring women's perspectives in Ghana
Akonnor, Augustina; Krah, Redeemer - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015506702
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La historia de España a través de los registros contables
2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554814
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Einführung in die Buchführung und Bilanzierung : kompakte Darstellung mit Übungen und Musterklausuren : Doppelte Buchführung : Jahresabschluss und Jahresabschlussanalyse : IFRS
Hufnagel, Wolfgang; Burgfeld-Schächer, Beate - 2025 - 11., überarbeitete und erweiterte Auflage
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Einführung in die Buchführung und Bilanzierung : kompakte Darstellung mit Übungen und Musterklausuren : doppelte Buchführung, Jahresabschluss und Jahresabschlussanalyse, IFRS
Hufnagel, Wolfgang; Burgfeld-Schächer, Beate - 2022 - 10., überarbeitete und erweiterte Auflage
Edition: 10., überarbeitete und erweiterte Auflage
Book / Working Paper
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Buchhaltungs- und Bilanzierungshandbuch
Bertl, Romuald; Deutsch-Goldoni, Eva; Hirschler, Klaus - 2025 - 13., neu bearbeitete Auflage
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Called to account : financial frauds that shaped the accounting profession
Clikeman, Paul M.; Diaz, Jamie - 2025 - Fourth edition
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186435
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Called to account : financial frauds that shaped the accounting profession
Clikeman, Paul M. - 2020 - Third edition.
Edition: Third edition.
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The autonomy of public sector units in the process of formulating accounting policy : evidence from Poland
Bucior, Grzegorz; Żurawik, Aleksandra - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013532434
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Addressing the stagnation issue in accounting education research while incorporating mainstream publications and professional practice into the accounting curriculum
Everard, Andrea; Kim, Martin; Lin, Jing; St. Pierre, E. Kent - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057053
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Buchführungstechnik und Bilanzsteuerrecht
Fanck, Bernfried; Guschl, Harald; Kirschbaum, Jürgen - 2024 - 21. aktualisierte und überarbeitete Auflage
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Buchführungstechnik und Bilanzsteuerrecht
Fanck, Bernfried; Guschl, Harald; Kirschbaum, Jürgen - 2017 - 18., aktualisierte Auflage
Edition: 18., aktualisierte Auflage
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The contribution of Grigore L. Trancu-Iasi to the evolution of accounting theory, practice and profession in Romania
Rangone, Adalberto; Ionescu-Feleaga, Liliana; Bunea, Mariana - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633997
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Reframing imperial China's indigenous accounting history : further discoveries in archival materials from the three centuries before 1850
Yuan, Weipeng; Macve, Richard - 2024
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"Management by accounting" : the roles of accounting in agencification
Waluyo, Budi - 2024
This chapter reflects on how accounting practices relate to aspects of agencification, that is, the use of semi-autonomous agencies to deliver public services. It explores the way in which agency managers and staff pursue agencification purposes using accounting. It is concerned with how...
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Double-entry bookkeeping and single-entry bookkeeping : their comparative advantages, complementarity and coexistence
Yuryevich, Tsygankov Kim - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065467
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Journal of Emerging Technologies in Accounting (JETA) : twenty years of growth and innovation : editorial
Du, Hui; Nehmer, Robert A. - 2024
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Exploring journal of emerging technologies in accounting : a content and citation analysis of jeta
Göktürk, Ibrahim Emre; Güvemli, Batuhan; Sarısoy, Özkan - 2024
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Einführung in das Rechnungswesen : Grundlagen der Buchführung und Bilanzierung
Coenenberg, Adolf Gerhard; Haller, Axel; Mattner, Gerhard; … - 2024 - 9., aktualisierte und überarbeitete Auflage
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Einführung in das Rechnungswesen : Grundlagen der Buchführung und Bilanzierung
Coenenberg, Adolf Gerhard; Haller, Axel; Mattner, Gerhard; … - 2021 - 8., aktualisierte und überarbeitete Auflage
Edition: 8., aktualisierte und überarbeitete Auflage
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Einführung in das Rechnungswesen : Grundlagen der Buchführung und Bilanzierung
Coenenberg, Adolf Gerhard; Haller, Axel; Mattner, Gerhard; … - 2016 - 6., überarbeitete Auflage
Edition: 6., überarbeitete Auflage
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The economics of accounting
Frankel, Richard M.; Kothari, S. P.; Zuo, Luo - 2024
"In today's complex business landscape, understanding the economic roles of accounting is essential. The Economics of Accounting demystifies the subject in an eye-opening exploration of how accounting plays a vital role in driving business efficiency and creating value. Internally, accounting...
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