This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …

The PhD-thesis analyses the development of accounting standards for foundations in Germany …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …