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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 …
Persistent link: https://www.econbiz.de/10011551374
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 …
Persistent link: https://www.econbiz.de/10011558823
. Die Konzentration auf ihre Kernkompetenz - die Produktion des Heilsversprechens - dürfte sie aus ihrer problematischen …
Persistent link: https://www.econbiz.de/10010296946
In 2005, the Taiwanese government has drawn up The Talent Quality-management System (TTQS) for businesses and medical units to carry out internal human training by offering a sound education and training evaluating system. Hospital executives are more aware of the need to improve the...
Persistent link: https://www.econbiz.de/10011875568
The purpose of this research is (1) to examine the integration impact of IT assets (e.g., intangible IT resources, IT capability, and IT flexibility) on core competency, and (2) to explore the mediating effect of core competency on the relationship between IT assets and sustainable competitive...
Persistent link: https://www.econbiz.de/10012657342
In the context of increasing globalization of markets, merger and acquisition activities in the 1990s are said to be driven by reorganization processes with respect to concentration on firms? core competencies in order to increase or maintain market power in international markets. This paper...
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in großer Anteil der multinational tätigen Großunternehmen ist in technologieintensiven, dynamischen Branchen tätig und verfügt über ein breites Spektrum an technologischen Ressourcen. In den vergangenen Dekaden hat ein Großteil dieser Unternehmen zunehmend Wertschöpfungsleistungen an...
Persistent link: https://www.econbiz.de/10010263697