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Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting that incorporates theory from, and contributes knowledge and understanding to applied psychology, sociology, management science, and behavioral economics. Research published in this series encompasses all areas of accounting and covers a broad range of issues that affect the users, preparers and assurers of accounting information. Of particular interest are studies that advance and/or develop theory and studies that address contemporary issues affecting accounting information use and the actors in the surrounding environment. Understanding how accounting information affects each of these actors and their decisions and how accounting re-shapes society are critical. Similarly, the surrounding environment is critical as the social context influences accounting as well as the means for supporting information production and disseminationi.e. technology. This volume focuses primarily on this latter aspect and includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution.

Accounting.

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Accounting

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Topics in Accounting and Auditing is a scientific anthology with articles shedding light on relevant issues in financial accounting and auditing. The book also contains articles in the adjacent subject areas of non-financial reporting and management accounting. Topics covered in the book range from accounting regulation, accounting theory and accounting practices via topics in audit methodology to topics in non-financial reporting. The book's contributors hold academic positions at the University of South-Eastern Norway, the Norwegian School of Economics, the Norwegian University of Science and Technology, the Nord University and the Inland Norway University of Applied Sciences. They are all experts in their fields. The book's target group is master's students in accounting and auditing, researchers and lecturers in accounting and auditing, accounting and auditing regulators, and practitioners who prepare, audit or use accounting information.

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Accounting.

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Die zunehmende Dynamik von Betriebsformen im Einzelhandel stellt das Top-Management im Hinblick auf die langfristige Absicherung des Unternehmenserfolgs vor neue Herausforderungen. Diese Arbeit entwickelt auf Basis neuer dynamischer Strategieansätze einen Bezugsrahmen, der die Betriebsformendynamik durch ein simultanes Management bestehender und neuer Erfolgspotenziale "handhabbar" macht. Hierdurch können Wettbewerbsvorteile erzielt und der Shareholder Value gesteigert werden. Die Untersuchung umfasst zahlreiche Fallbeispiele und wurde mit dem Goethe-Preis der Universität Düsseldorf ausgezeichnet.

Accounting.