model of development designed by the "colonial pact" as well as by the strategic design of France in the context of the …

. Empirical data is consistent with increasing levels of looting in France during the 1930s. We provide a comparison with Britain …

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 …