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Intangible Assets - Management des Unfassbaren

ISBN
978-3-8349-4422-1
Type
book section
Date Issued
2008
Author(s)
Leibfried, Peter  
;
Fassnacht, Andreas
Editor(s)
Keuper, Frank
Vocelka, Alexander
Häfner, Michael
DOI
10.1007/978-3-8349-9596-4_10
Abstract (De)
"In society, accounting performs a service function. This function is put in jeopardy unless accounting remains above all technically and socially useful. Thus, it must respond to everchanging needs of society and must reflect the cultural, economic, legal, social, and political conditions within which it operates. Its technical and social usefulness depends on its ability to mirror those conditions."
Language
German
Keywords
Balanced Scorecard
Immaterielle Werte
Intangibles
HSG Classification
contribution to practical use / society
Refereed
No
Book title
Die moderne Finanzfunktion
Publisher
Springer Fachmedien
Publisher place
Wiesbaden
Start page
227
End page
247
Pages
21
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/79426
Subject(s)

business studies

Division(s)

University of St.Gall...

ACA - Institute of Ac...

Eprints ID
60396
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