dem Rechnungswesen abgeleiteter Ergebniskennzahlen. Obwohl - oder gerade weil? - Unternehmen beide Instrumente in ihren …

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 …

Konzernabschlüsse. Die Theorie der Unternehmenskooperation und der Rechnungslegung nach den International Financial Reporting Standards … and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … theory and financial reporting according to the International Financial Reporting Standards, this study collects the …

die sog. externe Bilanzanalyse anhand verschiedener relativer Kennzahlen(-systeme) dar, welche aus den veröffentlichten …

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …