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 …

ein Neues Kommunales Rechnungswesen (NKR) mit einer ressourcenorientierten und outputorientierten Darstellung zuersetzen …. Vom Rechnungswesen bis hin zur Kosten- und Leistungsrechnung sollen damit den Kommunen die notwendigen Instrumente zur …