The aim of this article is to discuss the dilemmas over the integration of accounting in EU member states. The dilemma could be divided into the following main groups. Dilemma of the user of financial statements. This dilemma consists in determining for whom the integration of accounting in EU...

Der Beitrag zeichnet mit Hilfe einer Zitations- und Kozitationsanalyse die Struktur und Entwicklungder deutschsprachigen Controllingforschung nach. Die Untersuchung beruht aufeiner Analyse der Zitations- und Kozitationsstrukturen in 643 Beiträgen zu Controllingthemen,die im Zeitraum von 1970...

The Great Recession renewed calls for a return of state activism in support of the European economy. The widespread nationalization of ailing companies and the growing activism of national development banks led many to celebrate the reappearance of industrial policy. By reviewing the evolution...

The article analyzes the integration of Central and Eastern European (CEE) trade unions in European policy-making. With reference to transnational cooperation in two fields of European-level decision making (issues concerning freedom of services and a European minimum wage), it investigates the...

With twelve new members the decision making in the European Union via intergovernmental cooperation will become ineffective. In order to avoid a Stagno-Europe the EU has a choice: Either it looks for the very essentials in the common institutional frame or the member states agree in ceding...

One of the strongest stylized facts of the transition is also one of the most unexpected: after 1989 Central and Eastern European and Former Soviet Union countries diverged massively. Institutions are a main reason. The EU anchor thesis posits that the prospect of membership in the European...