. Vom Wandel im Betrieblichen Rechnungswesen. Staat und Gesellschaft - jenseits von Angebot und Nachfrage. …

theory originates from its misconceived division into separate micro- and macro- compartments. It is responsible for … fraudulent accounting standards, a dysfunctional system of taxation, and totally bankrupt macroeconomic policy. …

Unbiased accounting is supposed to provide perfect economic information to decision makers. We identify three notions … of unbiased accounting in the literature, promoting return-, cost-, or value-disclosure as guiding principle and evaluate … them based on the criterion of informational sufficiency. We show that the unbiased accounting regimes systematically …