In order to uncover the weaknesses in corporate governance revealed by both accounting scandals and the financial … management, uncovering accounting manipulation and, thus, avoiding accounting scandals. The decisive factor for positively …

sustainability reporting in accounting are sustainable development, sustainability, decision-making, sustainability reporting, and …

, such as Blockchain, the Internet of Things, artificial intelligence, and machine learning. The attention of the accounting … world has also been on those technological developments, especially on Blockchain Technology. Accounting academics and … professionals have been trying to understand how blockchain technology can affect accounting and what kind of changes might be …

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 …