Einleitung -- Aufgaben und Bedeutung der Kostenrechnung -- Theoretische Grundlagen für die Kostenerfassung -- Wie … kommen die Kosten in die Kostenrechnung? – Prozessmodell zur Kostenerfassung -- Exkurs: Abgrenzung Erträge – Leistungen … -- Sichtweisen zum Verursachungs- und Verteilungsproblem -- Bedeutung des Betriebsabrechnungsbogens in der Kostenrechnung …

Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical … articles dealing with accounting education. All articles emphasize teaching, learning and curriculum development, and discuss … vital matters pertaining to the improvement of accounting programs at colleges and universities. Non-empirical papers are …

Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that … support the improvement of accounting programs at colleges and universities, as well as fostering innovative discussion and …: curriculum and pedagogical innovations, faculty reflections on teaching accounting during the COVID-19 pandemic, research on …