- examines trends in occupational change, and the impact of microelectronics information technology in insurance, accounting …

In the process of joining the European Union, it was important to harmonize the accounting system of Slovakia with the … one used in the member states of the European Union. The Slovak Republic prepared a new Act on Accounting, which reached a … comparability of Slovak accounting jurisdiction with the directives of the EU. This act has been effective since January 1st of 2003 …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

We provide an updated study of accounting research in the Asia–Pacific region using the publication records of six … premier accounting journals (top-6) from 1991 to 2010, and augment the findings with the broader range of publications from an … additional twenty accounting journals during the same period. Overall, the higher education institutions (HEIs) in the region …

was accepted by Gérard P. Cachon, accounting.</i> …

, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing …-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff … costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with …