Compliance with prevailing accounting standards is induced if the expected disadvantage due to sanctions imposed if non …-compliance is detected outweighs the advantage of non-compliant accounting choices.(...) …

During the last years issues of strategic management accounting have received widespread attention in the accounting … the most prominent approaches of strategic management accounting, i.e., Target Costing. First, the relationship between … more „strategic“ is the firm´s cost function, the less valid is „strategic“ management accounting in terms of the usual way …

Der Autor gibt einen Überblick über das externe Rechnungswesen von Leasinggesellschaften und zeigt auf, wie diese im …

accounting provisions whichare unique to each member country of LEASEUROPE. The accounting legislationprevailing in the various …

advantages and their financial accounting treatment are analysed conceptually on the grounds of economic theory. The insights …Numerous empirical studies reveal that accounting numbers – equity as well as earnings’ measures - have lost value … economy’ industries. On the grounds of this observation, commentators argue in favour of a change of the current accounting …