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There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...
Persistent link: https://www.econbiz.de/10010995051
The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …
Persistent link: https://www.econbiz.de/10010995221
Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …
Persistent link: https://www.econbiz.de/10009650832
В статье исследуются методические подходы по формированию системы аудит-контроллинга операционных рисков банка на основании норматива письма Банка России от 24...
Persistent link: https://www.econbiz.de/10011225454
management issues directly touch the domain of management accounting and control. In Germany, topics related to the support of … “Risikocontrolling” in Germany as well as discussing the necessity and (measurement and behavioural) problems of managerial risk …
Persistent link: https://www.econbiz.de/10005623273
ILO pub-WEP pub. Working paper on trade, employment and industrial structure change, comprising a case study of Germany …
Persistent link: https://www.econbiz.de/10010967152
Persistent link: https://www.econbiz.de/10010967469
This comparative analysis discusses the differences between the structure and systems of bank regulation operating in … the UK, Germany, Italy and the US. The importance of harmonisation in achieving stated supervisory objectives is also … role which the Bank of England has assumed since banking regulatory and supervisory powers and functions were transferred …
Persistent link: https://www.econbiz.de/10009226824
Up until 1989, there existed “the Big Eight” accountancy firms namely the eight major international accountancy firms, Arthur Young (AY), Ernst & Whinney (EW), Deloitte Haskins & Sells (DHS) ,Touche Ross (TR), Price Waterhouse, Coopers and Lybrand, Arthur Andersen and KPMG. At present, there...
Persistent link: https://www.econbiz.de/10009647333
This comparative analysis discusses the differences between the structure and systems of bank regulation operating in … the UK, Germany, Italy and the US. The importance of harmonisation in achieving stated supervisory objectives is also … role which the Bank of England has assumed since banking regulatory and supervisory powers and functions were transferred …
Persistent link: https://www.econbiz.de/10005055487