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

Pfaff, and Troßmann,

Die Unternehmung - Swiss Journal of Business Research and Practice, 2016, vol. 70, issue 4, 365-386

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.

Date: 2016
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DOI: 10.5771/0042-059X-2016-4-365

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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