The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

politische Gegner, die Finanzkrise und Sparmaßnahmen. In den USA wurzelt der Angriff auf die Gewerkschaften des öffentlichen … Veränderungen Rechte des collective bargaining im öffentlichen Dienst auf staatlicher und lokaler Ebene aller 50 Staaten der USA …

The research analyses two perspectives of pricing methods - the accounting and the marketing one. The research purpose …

This master thesis examines the question of how financial planning and cost accounting instruments are implemented in … the individual financial planning instruments and cost accounting, various implementation differences and development … planning and cost accounting. For the scientific community, the results of this thesis represent the first cross …

Im Vergleich zur weit in die Geschichte zurückreichenden Tradition der Banken, steckt deren internes Rechnungswesen …Theoretical Foundations of Bank Cost Accounting: An Examination which also Sheds Light on the Hermeneutics and History … of Banking Theory Contrary to the traditions of banking itself, which stretch back many centuries, cost accounting within …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms' financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise's management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …