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  • Search: subject_exact:"Rechnungslegungstheorie"
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Year of publication
Subjects
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Accounting theory 399 Bilanztheorie 399 Rechnungswesen 157 Accounting 150 Theorie 105 Theory 103 IFRS 61 Bilanzierungsgrundsätze 59 Jahresabschluss 59 Accounting standards 58 Financial statement 58 USA 56 United States 52 Deutschland 51 Germany 50 Bilanzrecht 40 Accounting law 39 Rechnungslegung 27 Balancing accounts 23 Bilanzierung 23 Buchführung 23 Bilanzanalyse 20 Financial statement analysis 20 Welt 20 World 20 Bookkeeping 19 Bilanz 18 Accounting policy 17 Bilanzpolitik 17 International Financial Reporting Standards 14 Corporate Governance 12 Corporate disclosure 12 Corporate governance 12 Gewinnermittlung 12 Profit determination 12 Unternehmenspublizität 12 Wirtschaftsprüfung 12 Bibliometrics 11 Bibliometrie 11 Financial audit 11
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Online availability
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Free 20 Undetermined 7
Type of publication
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Book / Working Paper 220 Article 165 Journal 14
Type of publication (narrower categories)
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Article in journal 127 Aufsatz in Zeitschriften 127 Lehrbuch 98 Dissertation 57 Thesis 57 Hochschulschrift 54 Article in book 39 Aufsatz im Buch 39 Graue Literatur 34 Non-commercial literature 34 Glossar enthalten 29 Glossary included 29 Arbeitspapier 16 Working Paper 16 Collection of articles of several authors 14 Sammelwerk 14 CD-ROM, DVD 12 Case study 8 Fallstudie 8 Mehrbändiges Werk 6 Multi-volume publication 6 Handbook 5 Handbuch 5 Aufsatzsammlung 4 Collection of articles written by one author 4 Reprint 4 Sammlung 4 Accompanied by computer file 3 Bibliographie 3 Elektronischer Datenträger als Beilage 3 Bibliographie enthalten 2 Bibliography included 2 Congress report 2 Kongressschrift 2 Nachschlagewerk 2 reference book 2 Amtsdruckschrift 1 Aufgabensammlung 1 Festschrift 1 Government document 1
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Language
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English 284 German 107 French 6 Polish 2 Dutch 1 Russian 1 Spanish 1 Swedish 1
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Persons
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Kieso, Donald E. 8 Weygandt, Jerry J. 8 Anthony, Robert Newton 7 Edmonds, Thomas P. 7 Kirsch, Hans-Jürgen 7 Olds, Philip R. 7 Spiceland, J. David 7 Baetge, Jörg 6 Sepe, James F. 6 Breitner, Leslie Pearlman 5 McNair, Frances M. 5 Schroeder, Richard G. 5 Thiele, Stefan 5 Warfield, Terry D. 5 Wolk, Harry I. 5 Zimmerman, Jerold L. 5 Ainsworth, Penne 4 Cathey, Jack M. 4 Clark, Myrtle W. 4 Dodd, James L. 4 Doupnik, Timothy S. 4 Harrison, Walter T. 4 Horngren, Charles T. 4 Nelson, Mark W. 4 Reimers, Jane L. 4 Tomassini, Lawrence A. 4 Wüstemann, Jens 4 Bazley, John D. 3 Bettner, Mark S. 3 Bieker, Marcus 3 Carcello, Joseph Vincent 3 Deegan, Craig 3 Gebhardt, Ronny 3 Gilbertson, Claudia Bienias 3 Haka, Susan F. 3 Kierzek, Sonja 3 Kimmel, Paul D. 3 Lehman, Mark W. 3 Mathews, Martin R. 3 Myers, Linda A. 3
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Institutions
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Springer Fachmedien Wiesbaden GmbH 3 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 Finansovaja Akademija 1 IDW-Verlag 1 Norges Handelshøyskole 1 Russell Sage Foundation 1 School of Accounting, Economics and Finance <Geelong> 1 Shaker Verlag GmbH 1 Svenska Handelshögskolan <Helsinki> 1 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 1 Universität Ulm 1
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Published in...
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Journal of accounting & economics 11 Review of accounting studies 9 International journal of critical accounting : IJCA 8 Jahrbuch für Controlling und Rechnungswesen 6 Social accounting, mega accounting and beyond : a festschrift in honour of M. R. Mathews 6 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 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 Berichte aus der Betriebswirtschaft 3 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 3 Critical perspectives on accounting : an international journal for social and organizational accountability 3 Documents de recherche / ESSEC Centre de Recherche 3 European accounting review 3 International journal of accounting and information management 3 KoR : internationale und kapitalmarktorientierte Rechnungslegung : IFRS 3 Research in accounting regulation 3 The Routledge companion to accounting, reporting and regulation 3 Accounting horizons : a quarterly publication of the American Accounting Association 2 Accounting, Economics, and Law : AEL : a convivium 2 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 2 Advances in accounting : a research annual 2 African journal of accounting, auditing and finance : AJAAF 2 Betriebswirtschaftliche Abhandlungen 2 Gabler Edition Wissenschaft 2 International journal of economics and accounting : IJEA 2 Journal für Betriebswirtschaft : management review quarterly 2 Journal of accounting in emerging economies : JAEE 2 Journal of applied accounting research 2 Neue betriebswirtschaftliche Forschung : Nbf 2 Private und öffentliche Rechnungslegung : Festschrift für Prof. Dr. Hannes Streim zum 65. Geburtstag 2 Profitability, accounting theory and methodology : the selected essays of Geoffrey Whittington 2 Research 2 Routledge companions in business, management and accounting 2 Routledge new works in accounting history 2 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 2 Schriften zum Steuer-, Rechnungs- und Prüfungswesen 2 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 2 Steuer, Wirtschaft und Recht : SWR 2
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Sources
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ECONIS (ZBW) 399
Showing 1 - 50 of 399
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Modeling South African accounting academic staff teaching rationalism factors for the preservation of indigenous knowledge
Nzuza, Zwelihle Wiseman - In: Journal of economics and behavioral studies : JEBS 8 (2016) 5, pp. 100-107
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Intermediate accounting
Spiceland, J. David; Nelson, Mark W.; Thomas, Wayne B. - 2018 - Ninth edition
Machine generated contents note: SECTION 1 -- The Role of Accounting as an Information System -- 1. Environment and Theoretical Structure of Financial Accounting -- 2. Review of the Accounting Process -- 3. The Balance Sheet and Financial Disclosures -- 4. The Income Statement, Comprehensive...
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Understanding Mattessich and Ijiri : a study of accounting thought
García, Nohora - 2018 - First edition
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Private sector deleveraging and growth following busts
Chen, Sally (contributor); Kim, Minsuk (contributor);  … - 2015
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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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Accounting theory : conceptual issues in a political and economic environment
Wolk, Harry I.; Dodd, James L.; Rozycki, John J. - 2017 - Ninth edition
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Bilanzen
Baetge, Jörg; Kirsch, Hans-Jürgen; Thiele, Stefan - 2017 - 14., überarbeite Auflage
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The Routledge companion to qualitative accounting research methods
Hoque, Zahirul (ed.); Parker, Lee David (ed.);  … - 2017
Notes on editors -- Notes on contributors -- Acknowledgements -- Introduction -- Researching everyday accounting practice : epistemological debate / Mark A. Covaleski, Kathryn Haynes, Zahirul Hoque and Lee D. Parker -- Worldviews and paradigms -- Social constructionist research in accounting : a...
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A landmark in accounting theory : the work of Gabriel A.D. Preinreich
Preinreich, Gabriel A. D. - 2017
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Mitwirkung im Standardsetting-Prozess des International Accounting Standards Board zu IFRS 15 : eine Beteiligungs- und Inhaltsanalyse der beim IASB und FASB zu den beiden veröffent...
Hezler, Matthias Michael - 2017
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Accounting for value in Marx's Capital : the invisible hand
Bryer, Rob - 2017
Acknowledgments -- List of tables and figures -- List of abbreviations -- The invisible hand -- Marx's theory of value and accounting -- Accounting and the production of capital -- An accounting critique of marxist economics -- Marx's accounting solution to the "transformation problem" -- Fixed...
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Nachhaltigkeit : vom Bilanzzweck zur Weltformel
Wagner, Franz W. - In: Langfristige Perspektiven und Nachhaltigkeit in der …, (pp. 33-49). 2017
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Some historical reflections on “Have academics and the standard setters traded places”
Zeff, Stephen A. - In: Accounting, Economics, and Law : AEL : a convivium 4 (2014) 1, pp. 41-48
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Adoption of and compliance with IFRS in developing countries : a synthesis of theories and directions for future research
Samaha, Khaled; Khlif, Hichem - In: Journal of accounting in emerging economies : JAEE 6 (2016) 1, pp. 33-49
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Entscheidungsmodelle der Rechnungslegungspolitik : Lösungsvorschläge für Kapitalgesellschaften aus betriebswirtschaftlicher, rechtlicher, mathematischer und wirtschaftsinformatisch...
Freidank, Carl-Christian - 2016 - 2., vollständig überarbeitete, aktualisierte und erweiterte Auflage
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Die Bilanzlehre, die Basis für eine Entscheidungsfindung
Mostofizadeh, Chahpar - 2016
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Revisiting the roles of accounting in society
Walker, Stephen P. - In: Accounting, organizations and society : an … 49 (2016), pp. 41-50
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Intermediate accounting
Spiceland, J. David (contributor);  … - 2016 - Eighth edition
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Fundamental financial accounting concepts
Edmonds, Thomas P. (contributor);  … - 2016 - Ninth Edition
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Job shop scheduling with consideration of due dates : potentials of local search based solution techniques
Kuhpfahl, Jens - 2016
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A brief historical appreciation of accounting theory? : but who cares?
Gaffikin, Michael J. R. - In: Pioneers of critical accounting : a celebration of the …, (pp. 109-142). 2016
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Articulating accounting principles : classical accounting theory as the pursuit of "explanation by embodiment"
Rutherford, Brian Alexander - In: Journal of applied accounting research 17 (2016) 2, pp. 118-135
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Discussion of "articulating accounting principles : classical accounting theory as the pursuit of "explanation by embodiment"
Singleton-Green, Brain - In: Journal of applied accounting research 17 (2016) 2, pp. 136-138
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Investigating decision factors in mobile application purchase : a mixed-methods approach
Kim, Hee-Woong; Kankanhalli, Atreyi; Lee, Hyun-Lyung - In: Information & management : the internat. journal of … 53 (2016) 6, pp. 727-739
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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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Grundfragen zur Steuerabgrenzung in der internationalen Rechnungslegung : eine konzeptionelle und bilanztheoretische Analyse auch vor dem Hintergrund empirischer Befunde
Breitkreuz, Robert - 2012
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Kommunale Rechnungslegung : eine kritische Würdigung von Rechnungszwecken, -zielen und -inhalten
Kiaman, Oliver - 2012
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Evolution of financial reporting standards : a perspective from German accounting theory
Wagenhofer, Alfred - In: Business economics in Japan and Germany, (pp. 104-119). 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
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The relationship between accounting theories, financialization process and neoliberalism
Slaheddine, Yagoubi - In: Inventi impact: microfinance & banking (2015) 1, pp. 39-60
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Versicherungsrechnungslegung nach IFRS : bringt der Exposure Draft 2013 eine Verbesserung?
Altenburger, Otto A. - In: Zeitschrift für die gesamte Versicherungswissenschaft … 104 (2015) 1, pp. 3-9
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Lakeview Hotel Investment Corp.
Pries, Fred; Scott, Sandra - In: Issues in accounting education 30 (2015) 2, pp. 105-112
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The Routledge companion to financial accounting theory
Jones, Stewart (ed.) - 2015 - [1. ed.]
Development of financial accounting theory / by Stewart Jones -- History of financial accounting theory in Britain / by Richard Edwards -- Financial accounting and reporting in the United States of America : 1820-2010, toward the sunshine from the shadows / by Gary J Previts and Dale L Flesher...
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Social theorisation of accounting : challenges to positive research
Hopper, Trevor (contributor); Ashraf, Junaid (contributor);  … - In: The Routledge companion to financial accounting theory, (pp. 452-471). 2015
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Agency theory : usefulness and implications for financial accounting
Wagenhofer, Alfred - In: The Routledge companion to financial accounting theory, (pp. 341-365). 2015
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Valuation models : an issue of accounting theory
Penman, Stephen H. - In: The Routledge companion to financial accounting theory, (pp. 236-253). 2015
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Financial accounting and reporting in the United States of America : 1820-2010 ; toward sunshine from shadows
Previts, Gary John; Flesher, Dale L. - In: The Routledge companion to financial accounting theory, (pp. 39-90). 2015
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History of financial accounting theory in Britain
Edwards, John R. - In: The Routledge companion to financial accounting theory, (pp. 12-38). 2015
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Research methods in accounting
Smith, Malcolm - 2015 - 3. ed.
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Die Bilanzierung des Goodwills nach IFRS : eine konzeptionelle Betrachtung von Ansatz, Erst- und Folgebewertung
Beyer, Bettina - 2015
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Economists and accountants
Littleton, A. Charles - In: Accounting, Economics, and Law : AEL : a convivium 1 (2011) 2, pp. 1-9
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Empirical accounting research : three essays with intersections to management and corporate governance
Davarcioglu, Tolga - 2011
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Accounting for crises
Nagar, Venky; Yu, Gwen - 2011
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Accounting & auditing research : tools & strategies
Weirich, Thomas R.; Pearson, Thomas C.; Churyk, Natalie T. - 2014 - 8. ed.
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Accounting for decision making and control
Zimmerman, Jerold L. - 2014 - 8. ed.
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Reality and accounting : ontological explorations in the economic and social sciences
Mattessich, Richard - 2014
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Von den überkommenen betriebswirtschaftlichen Bilanztheorien zur modernen Bilanzrechtstheorie
Moxter, Adolf - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 507-519). 2014
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Conservatism and equity ownership of the founding family
Chen, Shuping; Chen, Xia; Cheng, Qiang - In: European accounting review 23 (2014) 3, pp. 403-430
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Accounting research in family firms : theoretical and empirical challenges
Prencipe, Annalisa; Bar-Yosef, Sasson; Dekker, Henri C. - In: European accounting review 23 (2014) 3, pp. 361-385
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Theoretical perspectives on corporate disclosure : a critical evaluation and literature survey
Omran, Mohamed A.; El-Galfy, Ahmed M. - In: Asian review of accounting 22 (2014) 3, pp. 257-286
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