Titlebook: Handbuch Digitale Wirtschaft; Tobias Kollmann Book 2020 Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature 2020 E-Commerce.D

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Tobias Kollmannganizations manage uncertainty and private information. As one of many information sources, accounting has many peculiar properties: it’s relatively late, it’s relatively coarse, it’s typically aggregated, it selectively recognizes and reports information (or, equivalently, selectively omits informa

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Ronald Bogaschewsky,Holger Müllerh classical and Bayesian analyses (usually with locally uninformed priors). However, what analysis can we undertake if we have no data (new evidence) on which to apply our model. The above modeling strategy leaves us in a quandary.With no new data, we are not (necessarily) in a state of complete ign

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Daniel Staegemann,Matthias Volk,Klaus Turowskiear ahead of the European Union. This move is intended to give Russian financial statements more credibility in international capital markets. The problem is that there are very few Russian accountants who possess a certification that is internationally recognized and respected, with the result that

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Wieland Appelfellerted and implemented but this task is far from complete. Furthermore, there is resistance to ISA adoption and there is less than a widespread perception that they are needed or desirable. Russia has adopted some auditing rules that are not included in ISA and the focus of audits in many companies is

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estment but many Russian firms have governance practices that leave much to be desired. Until a few years ago, transparency was practically unknown and even now many enterprises hide important financial information rather than report it. Minority shareholders often had little or no rights and the va

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Tobias Kollmannrtifications. These certifications are especially valuable in transition and developing economies, where the quality of the national certification is low. The most popular international certification is offered by the Association of Chartered Certified Accountants (ACCA). Until a few years ago, this

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Reinhard Schütte004, supplemented by later correspondence via the internet. Topics discussed include the adoption and implementation of International Financial Reporting Standards (IFRS), education for accounting practitioners, recent changes in accounting education in Ukrainian universities, accounting certificati

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Einführung in das E-Businessgesellschaftlichen und wirtschaftlichen Bereich bedingt. Die elektronische Sammlung, Verarbeitung und Übertragung von Informationen resultiert in erheblichen Skalen- und Kostenvorteilen für wirtschaftliche Transaktionen. Der vorliegende Beitrag skizziert die technischen Grundlagen und die Evolution