The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

konkretes Organisations- oder Managementproblem? Ist Innovationsmanagement ein Problembereich, dem das Rechnungswesen ratlos … der Routine konstruiert ist? Stimmt gar die These von Dunk (1989, S. 152 f.), daß das Rechnungswesen selbst zu wenig … Erscheinungsformen, Ursachen und Wirkungen der gängigen Behandlung von Innovationen im Rechnungswesen und soll eine Skizze einer …