Begriffe wie ZUGFeRD, Ersetzendes Scannen, GoBD, elektronische Rechnung oder Cloud sind in aller Munde und ebnen den Weg für den Sprung in eine digitale Zukunft. Seitens des Gesetzgebers sind die rechtlichen Voraussetzungen hierfür bereits geschaffen. Auch technologisch ist es längst...

The present thesis contributes to the user acceptance literature by improving understanding about the role of pre-implementation acceptance in the adoption of enterprise systems. This phenomenon was addressed from three different perspectives in the three core papers: Chapter 2 focused on...

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

"Each of us who teaches Accounting Information Systems (AIS) faces the problem of providing students a comprehensive, but interesting knowledge base of AIS. However, we all know that it is difficult to find the right balance of coverage of technical concepts and student comprehension. When...