Auch, ja gerade der Nicht-Munsteraner wird von diesen Fallstudien zum Rechnungswesen und Controlling profitieren."

Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.These papers are taken from 8th Conference On Performance Measurement And Management Control 2015. The topic of this edition is contemporary issues in performance measurement and management control. This is a broad topic by design with the intent of reporting on important research and issues relevant today. For example, papers in the book explore the following: Performance measurement and management control in emerging markets; the use of social and or informal controls; Linkages between creativity, innovation, and control; Innovative control practices in healthcare; Behavioral effects of alternative incentive schemes; Performance evaluation for different organizational designs; Performance measurement in high-performing firms.

Schwerpunkte dieses Lehrwerkes sind: Erarbeitung der Buchhaltungstechnik, Darstellung der Rechtsgrundlagen, inhaltlich-betriebswirtschaftliche Interpretation der zugrundeliegenden Geschaftsvorfalle und deren Abbildung."

This is the first detailed view of the managerial accountant's role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to defined scenarios but provide very little guidance on what to recognizing and approaching the broad problems or challenges under conditions of uncertainty. It is a double first because it provides the managerial accountant's compass as a general purpose analytical framework for managerial accounting independent of any selected theory and method. The metaphor of a compass creates a mental schema for its four points named (1) goals and principles, (2) boundaries and constraints, (3) methods and models, and, (4) collegial relationships. Dynastic Chinese and some other Central Asian cultures, view the center as a fifth principal direction, giving a total of five points. The center represents a high standard ethical conduct and self-care, or moral compass. Managerial Accountant's Compass offers an integrated and systematic guide to approaching situations that are constantly changing. It gives a protective starting pattern which produces new meanings and awareness of the ambiguity and uncertainty for each situation. Ultimately the managerial accountant's compass can help you make more effective sense of yourself, your expertise and your practice in the organization where you work, which should open career opportunities.

In the new economy where value drivers are shifting from tangible to intangibles resources, brands are the most familiar asset. They are well known by consumers, perceived as a critical component of enterprise value and often motivate large mergers and acquisitions. Yet, brands are a complex intangible asset, and their valuation is a difficult task requiring a variety of expertise: legal, economic, financial, sector-specific and marketing. Using rigorous methodologies, an analysis of the world of the new economy and an inquiry into the limits of modern valuation technics, this book offers empirical and theoretical background to the key issue of brand valuation. It provides answers to the many questions that arise when attempting to value a brand: How to understand the origin of brand value? How to assess its value objectively? Why valuations of some brands by consulting firms differ so widely? How to understand that some brands are valued millions of euros when the companies that own them are losing money? Brand Valuation explains the economics and finance factors explaining the value and volatility of brands and presents the most commonly used methodologies to value brands such as the cost methods, the excess earnings approach, the relief-from-royalty method or the excess revenue approach. The methodologies covered are illustrated with numerous examples allowing the reader to grasp the advantages and limits of each valuation techniques. The book presents the relevant context of brand valuation including the applicable existing accounting and valuation standards and also discusses the models developed by consulting firms.

Ein Buch fur Steuerberater und Wirtschaftsprufer."

A quick and easy guide to help you learn the basics of accounting. The ability to negotiate a deal. Confidence to oversee staff. Complete and accurate monitoring of expenses. In today's business climate, these are must-have skills. But all too often, comprehensive business books turn the important details of best practices into tedious reading that would put even a CEO to sleep. This bestselling series is packed with hundreds of entertaining tidbits and concepts that can't be found anywhere else. From hiring and firing to strategizing and calculating revenues, these guides can help you learn core business and career concepts-no MBA required! So whether you're a new business owner, a manager, or entry-level employee, this series has the answers you need to conduct business more efficiently.

As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.

Die Gesamtdarstellung des Controlling von einem erfolgreichen Lehrbuchautor. Im Vordergrund der dritten Auflage steht eine strikt problemorientierte Sichtweise. Komplexe Instrumente des Controlling werden analytisch und systematisch durchdrungen sowie deren praktische Relevanz dargelegt. Dabei wird gezeigt, dass das Controlling keine abgeschlossene Wirtschaftsdisziplin ist, sondern ein interdisziplinares Forschungsgebiet, das sich aus den Beitragen verschiedener Gebiete der BWL speist."

Das Ziel scheint bescheiden: Der Anwender gibt seine Daten bei der DV ab und mochte sie gelegentlich in Form von Auswertungen wiedergewinnen konnen. Die Zielgruppe des Werkes: Studierende, aufgeklarte Anwender und Controller als Informationsmanager. Fur sie alle klart das Werk den konzeptionellen Hintergrund von DV-Anwendungen."

An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was -recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.

Um selbstverantwortlich Geld anlegen zu konnen, muss der Investor uber ein solides einschlagiges Grundwissen verfugen. Neben allgemeinem Wissen uber die Vermogensbildung in Deutschland, Geldanlagezielen, der Struktur und Dauer von Geldanlagen, Anlageberatung sowie der Haftung und Vermogensverwaltung stellt May Geld- und Sachwertanlagen, gemischte Anlagen, Termingeschafte/Derivate, die vermogenswirksame Anlage nach dem Funften Vermogensbildungsgesetz sowie betriebliche und private Moglichkeiten der Altersvorsorge ausfuhrlich und anschaulich dar. Daruber hinaus enthalt das Buch Erlauterungen zur Besteuerung der einschlagigen Geldanlagen."

To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world.

Financial accounting is the branch of accounting thought and practice concerned with preparing and providing information for external users of financial statements. This textbook helps students to understand the concepts that underpin the application of accounting theory to solve accounting problems. This international edition includes extracts from financial statements, definitions of key terms and exam examples. Unlike other textbooks, the author provides analysis of why accountants do what they do, and not just how. With such a wealth of accounting models and diagrams intertwined with this analysis, this book guides the reader through all the practicalities and concepts of financial accounting. Additional online questions, exercises and problems provide an opportunity to put this new-found knowledge into practice along the way. This book is an essential guide for students new to accountancy, and an equally useful tool for more experienced students and researchers.

Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.

Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications. From the dark triad, ethical fading, and ethicality of behavior to the effects of CSR reputation and crisis response strategy on investor judgements, the authors compile innovative and new explorations into the behavioral aspects of accounting and audit. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field. Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.

Upgrade your knowledge to learn S/4HANA, the latest version of the SAP ERP system, with its built-in intelligent technologies, including AI, machine learning, and advanced analytics.Since the first edition of this book published as SAP ERP Financial and Controlling: Configuration and Use Management, the perspective has changed significantly as S/4HANA now comes with new features, such as FIORI (new GUI), which focuses on flexible app style development and interactivity with mobile phones. It also has a universal journal, which helps in data integration in a single location, such as centralized processing, and is faster than ECC S/3. It merges FI & CO efficiently, which enables document posting in the Controlling area setup. General Ledger Accounts (FI) and Cost Element (CO) are mapped together in a way that cost elements (both primary and secondary) are part of G/L accounts. And a mandatory setup of customer-vendor integration with business partners is included vs the earlier ECC creation with separate vendor master and customer master. This updated edition presents new features in SAP S/4HANA, with in-depth coverage of the FI syllabus in SAP S/4HANA. A practical and hands-on approach includes scenarios with real-life examples and practical illustrations. There is no unnecessary jargon in this configuration and end-user manual. What You Will Learn Configure SAP FI as a pro in S/4 Master core aspects of Financial Accounting and Controlling Integrate SAP Financial with other SAP modules Gain a thorough hands-on experience with IMG (Implementation Guide) Understand and explain the functionalities of SAP FI Who This Book Is For FI consultants, trainers, developers, accountants, and SAP FI support organizations will find the book an excellent reference guide. Beginners without prior FI configuration experience will find the step-by-step illustrations to be practical and great hands-on experience.

Das Borsenlexikon listet in alphabetischer Reihenfolge die angelsachsischen Borsenbegriffe auf. Es ist in seiner deutschen Ausgabe dazu gedacht, der zunehmenden Internationalisierung wie auch der wachsenden Ausrichtung der deutschen Wirtschaft auf internationale Borsenplatze Rechnung zu tragen. Rund 4 000 Begriffe sind enthalten. Desweiteren findet der interessierte Leser Investment-Tipps von Experten sowie Fallbeispiele zur Erklarung komplexerer Zusammenhange."