Search Results - subject_exact:"Geschäftsbuchführung"

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://ebvufind01.dmz1.zbw.eu/10015654811

Digitalising medieval accounting research : Andrea Barbarigo's Venetian Cash Account 1430-1434

Kuter, Mikhail; Sangster, Alan; Gurskaya, Marina; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330304

Human + AI in accounting : early evidence from the field

Choi, Jung Ho; Xie, Chloe - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420537

Double entry bookkeeping : its philosophical and mathematical underpinnings

Chałupczak, Henryk - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015423988

Developing an accounting virtual assistant through supervised fine-tuning (SFT) of a small language model (SLM)

Zupan, Mario - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455154

Accounting for goodwill

Huber, Stefan; McClure, Charles - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015397781

The emergence of double entry bookkeeping

Sangster, Alan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015401924

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458217

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://ebvufind01.dmz1.zbw.eu/10015272459

Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s

Quinn, Martin; Moreno, Alonso - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332539

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://ebvufind01.dmz1.zbw.eu/10015438392

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014471323

Memories lost : a history of accounting records as forms of projection

Matringe, Nadia; Power, Michael - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014558643

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014255944

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014550940

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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

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://ebvufind01.dmz1.zbw.eu/10014353113

Multinational Accounting : Issues in Financial Reporting and Translation of Foreign Entity

Marimpan, Reniati - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014353278

Prevalence of Fisher's theory in mainstream accounting and economic research

Cardao-Pito, Tiago - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014291992

Income tax : the relationship between accounting and taxation

Lazari, Liliana; Vieru, Roman - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015399378

Buchführung Grundlagen

Thomsen, Iris - 2025 - 4. aktualisierte und überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531404

Bilanzen

Rinker, Carola - 2025 - 17. aktualisierte Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015051325

Perceived legitimacy of accounting reform in Latin America : the accountants' perspective

Frisancho, Gabriela Molina; Azevedo, Ricardo Rocha de; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015271863

Transition to accrual accounting in a developing country : the perception of accounting professionals

Gomes, Patrícia; Salato, Rui; Ferreira, Carlos - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466972

Buchführung und Jahresabschluss : auf der Grundlage der Kontenrahmen SKR03, SKR04 und IKR

Schäfer-Kunz, Jan - 2025 - 5., aktualisierte und überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015406946

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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

A theory-based synthesis of experimental research on accounting standard setting

Clor-Proell, Shana; Mongold, Cassie; White, Brian J. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015407882

Forensische Buchhaltung

Peschetz, Katharina - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409075

Professional bodies and gender equality in accounting : exploring women's perspectives in Ghana

Akonnor, Augustina; Krah, Redeemer - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015506702

La historia de España a través de los registros contables

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554814

Buchhaltungs- und Bilanzierungshandbuch

Bertl, Romuald; Deutsch-Goldoni, Eva; Hirschler, Klaus - 2025 - 13., neu bearbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015415771

Called to account : financial frauds that shaped the accounting profession

Clikeman, Paul M.; Diaz, Jamie - 2025 - Fourth edition

Persistent link: https://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.

Book / Working Paper

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://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

Book / Working Paper

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

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015415760

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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

The autonomy of public sector units in the process of formulating accounting policy : evidence from Poland

Bucior, Grzegorz; Żurawik, Aleksandra - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013532434

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://ebvufind01.dmz1.zbw.eu/10015057053

Buchführungstechnik und Bilanzsteuerrecht

Fanck, Bernfried; Guschl, Harald; Kirschbaum, Jürgen - 2024 - 21. aktualisierte und überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015062227

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Buchführungstechnik und Bilanzsteuerrecht

Fanck, Bernfried; Guschl, Harald; Kirschbaum, Jürgen - 2017 - 18., aktualisierte Auflage

Edition: 18., aktualisierte Auflage

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10014633997

Reframing imperial China's indigenous accounting history : further discoveries in archival materials from the three centuries before 1850

Yuan, Weipeng; Macve, Richard - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014576889

"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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014576938

Double-entry bookkeeping and single-entry bookkeeping : their comparative advantages, complementarity and coexistence

Yuryevich, Tsygankov Kim - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065467

Journal of Emerging Technologies in Accounting (JETA) : twenty years of growth and innovation : editorial

Du, Hui; Nehmer, Robert A. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530061

Exploring journal of emerging technologies in accounting : a content and citation analysis of jeta

Göktürk, Ibrahim Emre; Güvemli, Batuhan; Sarısoy, Özkan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530063

Einführung in das Rechnungswesen : Grundlagen der Buchführung und Bilanzierung

Coenenberg, Adolf Gerhard; Haller, Axel; Mattner, Gerhard; … - 2024 - 9., aktualisierte und überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531022

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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

Book / Working Paper

Einführung in das Rechnungswesen : Grundlagen der Buchführung und Bilanzierung

Coenenberg, Adolf Gerhard; Haller, Axel; Mattner, Gerhard; … - 2016 - 6., überarbeitete Auflage

Edition: 6., überarbeitete Auflage

Book / Working Paper

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...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014461447