German governmental accounting : its institutionalization and German nationalism in the modern period
Bibliographic Information
- Other Title
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- ドイツ公会計俯瞰 : ドイツ近現代史に見る制度形成とその本質
- ドイツ コウカイケイ フカン : ドイツ キンゲンダイシ ニ ミル セイド ケイセイ ト ソノ ホンシツ
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Abstract
In this paper, the author pointed out that the German governmental accounting system, which still maintains cameral accounting concept as its basic framework, has had a significant impact on the formation of modern accounting theories in Germany. Furthermore, Germany has not always been affirmative towards the harmonization based on IPSAS of governmental accounting systems among the member nations of EU,which has been discussed under EU-Directive in the recent years. This is not unrelated to the fact that Germany has historically followed "a particular path".
Journal
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- 同志社商学
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同志社商学 75 (5), 535-569, 2024-03-14
The Association of Commerce Doshisha University
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Keywords
Details 詳細情報について
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- CRID
- 1390018428979248000
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- NII Book ID
- AN00165609
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- NDL BIB ID
- 033401612
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- ISSN
- 03872858
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- Text Lang
- ja
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- Data Source
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- JaLC
- IRDB
- NDL
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- Abstract License Flag
- Allowed