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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...
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This paper presents research results on the BIH firms' financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector...
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The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...
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Diese Schrift gibt einen Überblick über die Evolution und die Entwicklungen im Bereich des betrieblichen Rechnungswesens und deckt eine zeitliche Spanne von etwa 5.500 Jahren ab. Begonnen wird bei den Wirtschaftstexten der Sumerer, und im Folgenden werden die Epochen Antike, Feudalismus und...
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The alignment of sales territories represents a major problem in salesforce management with considerable impact on profit. The common approach to this alignment is the balancing approach, which establishes territories balanced as well as possible with respect to one or more attributes such as...
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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 …
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The recent corporate failures in the US and in Europe have considerably damaged investors’ confidence in the functioning of financial markets and the ability of the regulatory framework to safeguard their interest and prevent fraud. These episodes demonstrate that market failures exist, which...
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