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Die Kosten- und Leistungsrechnung – Ein Blick auf mehr als 70 Jahre Vergangenheit und eine spannende Zukunft

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  • Pfaff,
  • Troßmann,

Abstract

This essay traces the lines of development of cost accounting to the present state. Based on the historical evidence we carve out the topics and approaches that determine the current state and the expected developments in the next years and decades.

Suggested Citation

  • Pfaff, & Troßmann,, 2016. "Die Kosten- und Leistungsrechnung – Ein Blick auf mehr als 70 Jahre Vergangenheit und eine spannende Zukunft," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 70(4), pages 365-386.
    • Handle: RePEc:nms:untern:10.5771/0042-059x-2016-4-365
    DOI: 10.5771/0042-059X-2016-4-365
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    References listed on IDEAS

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    1. Reichelstein, S, 2000. "Providing managerial incentives: Cash flows versus accrual accounting," Journal of Accounting Research, Wiley Blackwell, vol. 38(2), pages 243-269.
    2. William P. Rogerson, 2008. "Intertemporal Cost Allocation and Investment Decisions," Journal of Political Economy, University of Chicago Press, vol. 116(5), pages 931-950, October.
    3. Rogerson, William P, 1997. "Intertemporal Cost Allocation and Managerial Investment Incentives: A Theory Explaining the Use of Economic Value Added as a Performance Measure," Journal of Political Economy, University of Chicago Press, vol. 105(4), pages 770-795, August.
    4. David Yermack, 2015. "Corporate Governance and Blockchains," NBER Working Papers 21802, National Bureau of Economic Research, Inc.
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    Cited by:

    1. Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.

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