Residualgewinne vor. Kapitel III definiert Kongruenzdurchbrechungen bzw. dirty surplus accounting und beschreibt deren Auftreten in … deren Korrektur vorgeschlagen. Kapitel V geht der Frage nach, ob dirty surplus accounting den "link between accounting and … paper to determine the impacts of dirty surplus accounting on valuation, net present value calculation, and performance …

higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …