, organization structure, command and control structure, information technology, cost accounting, activity based accounting, the Coca …

resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting … appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with … toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon …

werden. Eine häufig unterstellte Schwachstelle der externen Rechnungslegung wird in der mangelnden metrischen Bewertung und … deutschen Kapitalmarkt in Bezug auf eine bilanzielle Erfassung von Humankapital statt. In Kapitel 5 werden die freiwillig … publizierten Informationen über Humankapital am deutschen Kapitalmarkt in zwei Wertrelevanzstudien untersucht. Als Datenquelle wird …

Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC … the model, Time-Driven Activity-Based Costing (TDABC) and Resource Consumption Accounting (RCA) models have been developed … traditional volume-based costing models and the ABC model is the recognition of idle resources in resource pools. This paper …

During Peter Drucker’s talk entitled "From Counting to Measurements" he discusses accounting and measurement. During … his lecture, he talks about: activity based accounting, the Coca-Cola Company and independent bottlers, automobile … companies, the cluster concept, Procter & Gamble and Sam Walton, accounting system compatibility, the Yamazaki Baking Company …

Accounting for intellectual capital is increasingly recognised to be one of the most fascinating and potentially far … have emanated from Scandinavia, reflecting these societies' sustained interest in necessity of accounting for the worth of … employees, arguably the principal progenitor of intellectual capital accounting. Reports from a number of Australian, Canadian …