The article describes the evolution of accounting from the simple registration­ technique to economic and social … institutionalization­ of accounting had been completed by the XIV century, when it became a system of codified technical standards, scholar …

accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit …

- examines trends in occupational change, and the impact of microelectronics information technology in insurance, accounting …

In the process of joining the European Union, it was important to harmonize the accounting system of Slovakia with the … one used in the member states of the European Union. The Slovak Republic prepared a new Act on Accounting, which reached a … comparability of Slovak accounting jurisdiction with the directives of the EU. This act has been effective since January 1st of 2003 …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

We provide an updated study of accounting research in the Asia–Pacific region using the publication records of six … premier accounting journals (top-6) from 1991 to 2010, and augment the findings with the broader range of publications from an … additional twenty accounting journals during the same period. Overall, the higher education institutions (HEIs) in the region …

was accepted by Gérard P. Cachon, accounting.</i> …