The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting … public sector accounting reform and its post-implementation process to current state in the Czech Republic based on pilot …

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 …

bisherigen Darstellungen zur Geschichte des Rechnungswesens werden daher nicht nur Techniken und Praktiken chronologisch …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 …

This paper proposes to exploit a reform in legal rules of corporate governance to identify contractual incentives from … institutional environment, the reform of the German joint-stock companies act in 1884. We analyze a sample of executive pay for 46 … firms for the years 1870 to 1911. In 1884, a law reform substantially enhanced corporate control, strengthened the …

Suche nach einem effizienten System der Arbeitslosenversicherung aus der Geschichte lernen kann. Die vier Perioden (Periode …In search of an efficient system of unemployment insurance the authors take a look at German history. Four periods of …

The paper starts from the assumption that a lasting recovery of Japan's economy can only come about by a reform of … Reform der Wirtschaftspolitik voraussetzt, um verlorenes Vertrauen zurückzugewinnen. Dazu bietet sich neben einer … überwiegt in dem Papier eine skeptische Haltung gegenüber den Chancen einer Reform im obigen Sinne, selbst wenn sich einzelne …

Japan hat seit den 1990er Jahren wiederkehrend wirtschaftliche Stagnationsphasen durchlebt und ist ein mahnendes … jüngsten Strukturreformen in Japan beleuchtet und unter Beachtung der großen Herausforderungen des Landes bewertet. …