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 …

Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser … from accounting policy measures and therefore appear to be particularly suitable indicators for measuring corporate success … influence of accounting policy measures on Cashflow figures according to IAS 7 is assessed. In addition, literature is examined …