Though in its infancy, the European enterprise has the power to change both the perception and the actual face of Europe. This book evaluates the future potential of this new type of enterprise. The contributors look for European convergence at all levels of the economy: firm, branch, state, and...

Introduction -- Real, Monetary and Fiscal Integration in the European Union: A Prototype Model of European Integration - The Case of Austria -- Trade Agreements and Regional Disparities -- Strategic Macroeconomic Policies in a Monetary Union -- Determinants of Maximum Sustainable Government Debt...

Transparenzrating Die Finanzberichterstattung steht bei Aktiengesellschaften und Gesellschaften mit beschränkter Haftung vor neuen Herausforderungen. An Aktualität, Transparenz und Qualität werden immer anspruchsvollere Maßstäbe angelegt. Die gleichzeitige Erfüllung dieser Anforderungen...

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation...

Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. The book provides case studies, commentary and analysis from international experts in management...

Includes papers that were presented at the Second Asian Conference on Experimental Business Research held at the Hong Kong University of Science and Technology (HKUST) on December 16-19, 2003. This work adopts laboratory based experimental economics methods to study an array of business and...

Essays on Accounting Theory in Honour of Joel S. Demski is a collection of previously unpublished essays on accounting theory. The contributors are students, collaborators, colleagues and friends of Professor Joel S. Demski. Most of the contributors share Professor Demski s view of accounting as...