This textbook provides a detailed introduction to external accounting practices according to the provisions of the German commercial and tax codes together with cost and performance accounting, including the most important systems for cost accounting.

Introduction and need for this book -- IT, information systems, strategic information systems, and digital technologies -- Digital technology advancements and digital disruption: game-changing opportunities and existential threats -- Digital business, the digital business imperative, and digital...

"This book is about accounting in an alternative libertarian socialist economic system. It explores what information and transactions we need to enable democratic and effective financial decisions by those affected by the decisions. Based on the economic model Participatory Economics, the author...