rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …

scientific management practices (time study, variance analysis, etc.) reached a level in practice that many accounting historians …

quality, behavioral accounting, allocation of audit work, audit fees, earnings management, economic regulation, joint audit …, North Rhine-Westphalian municipal accounting, municipal accounting, international accounting, conversion of annual accounts …

Kommunale Rechnungslegung, kommunale Doppik, Zwecke der Rechnungslegung. - Municipal accounting, double …-entry bookkeeping, purpose of accounting …

Literature and entrepreneurial reality in Germany traditionally differentiate between two accounting systems: on the … one hand, external accounting, with financial accounting related measures, and on the other hand internal accounting … integrated accounting system, making the need for two separate procedures and systems obsolete. The difficulty concerning a …