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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
Seit Jahresbeginn 2006 steht der US-Dollar unter Abwertungsdruck. Dadurchverändert sich die internationale Wettbewerbsfähigkeit von Ländern und Unternehmen. Dieser Beitrag zeigt kurz verschiedene betriebliche Währungsrisiken auf und geht dann auf langfristig relevante ökonomische...
Persistent link: https://www.econbiz.de/10010266113
No concept of corporate management has spread as quickly in global business practice as the Balanced Scorecard (BSC) by Robert S. Kaplan and David P. Norton. This discussion paper examines its origins, theoretical foundation, practical distribution and key points of criticism in the literature a...
Persistent link: https://www.econbiz.de/10012216803
are aware of the importance of accounting, taxation and controlling in their education, or can they recognize their … accounting, taxation and controlling as the essential skills of the general culture to improve they business and private life …Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis …
Persistent link: https://www.econbiz.de/10011920426
Decentralized finance (DeFi) is a rapidly growing science that leverages distributed ledger technology (DLT) to offer peer-to-peer financial services. The DeFi ecosystem consists of decentralized applications that range from traditional financial services like decentralized stock exchanges (DEX)...
Persistent link: https://www.econbiz.de/10014286626
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
consistent with the theory) is that the adoption of both self-managed online teams and cross-functional offline teams usually … in firms with joint labor-management committees. We also confirm implications from our theory that firms in more …
Persistent link: https://www.econbiz.de/10010268141
loss account accounting for uncertainties and dependencies. Consequently, this model provides a basis for risk assessment …
Persistent link: https://www.econbiz.de/10010271411
This paper shows that taxes which are understood to be neutral with respect to the marginal investment decisions may be distortionary with respect to entrepreneurial decisions. In particular, we apply an intertemporal model to show that a comprehensive income tax is distortionary unless all...
Persistent link: https://www.econbiz.de/10010276142
This paper analyses how product differentiation affects the volume of trade under duopoly using Shubik-Levitan demand functions rather than the Bowley demand functions used by Bernhofen (2001). The Shubik-Levitan demand functions have the advantage that an increase in product differentiation...
Persistent link: https://www.econbiz.de/10010288828