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Ökologische Buchhaltung: Naturgesetze als Vorbild für wirtschaftliches Handeln?
Simonis, Udo E. - In: Der Gewerkschafter: Monatsschrift für die Funktionäre … 36 (1988) 9a, pp. 8-9
Persistent link: https://www.econbiz.de/10011292114
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Quality of life
Dierkes, Meinolf - In: Wirtschaftswoche: das Nachrichtenmagazin für die … 27 (1973) 30, pp. 32-34/36/38
Persistent link: https://www.econbiz.de/10011294982
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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...
Persistent link: https://www.econbiz.de/10011551374
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75
This paper presents research results on the BIH firms' financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector...
Persistent link: https://www.econbiz.de/10011551376
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Implementation of an ERP package and its effect on the management accounting system: Author's own research into enterprises in Poland
Zarzycka, Ewelina - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 85-96
The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...
Persistent link: https://www.econbiz.de/10011551378
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Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts
Göthlich, Stephan E. - 2007
Diese Schrift gibt einen Überblick über die Evolution und die Entwicklungen im Bereich des betrieblichen Rechnungswesens und deckt eine zeitliche Spanne von etwa 5.500 Jahren ab. Begonnen wird bei den Wirtschaftstexten der Sumerer, und im Folgenden werden die Epochen Antike, Feudalismus und...
Persistent link: https://www.econbiz.de/10011558823
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COSTA: Contribution optimizing sales territory alignment
Skiera, Bernd; Albers, Sönke - 1996
The alignment of sales territories represents a major problem in salesforce management with considerable impact on profit. The common approach to this alignment is the balancing approach, which establishes territories balanced as well as possible with respect to one or more attributes such as...
Persistent link: https://www.econbiz.de/10011582999
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Wenig hilfreich - das Rechnungswesen aus der Sicht des Managements technologischer Innovationen
Hauschildt, Jürgen - 1993
konkretes Organisations- oder Managementproblem? Ist Innovationsmanagement ein Problembereich, dem das Rechnungswesen ratlos … der Routine konstruiert ist? Stimmt gar die These von Dunk (1989, S. 152 f.), daß das Rechnungswesen selbst zu wenig … Erscheinungsformen, Ursachen und Wirkungen der gängigen Behandlung von Innovationen im Rechnungswesen und soll eine Skizze einer …
Persistent link: https://www.econbiz.de/10011594599
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Corporate ‘excesses’ and financial market dynamics
Maddaloni, Angela; Pain, Darren - 2004
The recent corporate failures in the US and in Europe have considerably damaged investors’ confidence in the functioning of financial markets and the ability of the regulatory framework to safeguard their interest and prevent fraud. These episodes demonstrate that market failures exist, which...
Persistent link: https://www.econbiz.de/10011606169
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Competing for Capital: Auditing and Credibility in Financial Reporting
Boleslavsky, Raphael; Carlin, Bruce Ian; Cotton, Christopher - 2017
When self-interested agents compete for scarce resources, they often exaggerate the promise of their activities. As such, principals must consider both the quality of each opportunity and each agent’s credibility. We show that principals are better off with less transparency because they gain...
Persistent link: https://www.econbiz.de/10011939428