Sonja Wuestemann

• European University Viadrina

Sustainability-related regulations and corporate law are increasingly interacting. In addition to indirect influences, direct consequences for organizational laws can increasingly be observed. The conference proceedings "Nachhaltiges Aktienrecht" (Sustainable Stock Corporation Law) take up the aforementioned findings. It traces current legal develo...

Little is still known about how conceptual underpinnings of standards developed at the global level might impact on their potential implementation at the local level and vice-versa. Inspired by a normative approach to standard-setting, this paper draws on the framework of recursivity to explore the role of the measurement objective and bases, as id...

This paper examines the use of accounting in managing the co‐existence of different institutional logics in a German higher education institution (HEI), and its impact on the HEI. The study is of particular interest as the HEI analyzed pursued its own corporatization through a re‐organization from a state into a foundation university. We show that...

In 2014, the International Public Sector Accounting Standards Board (IPSASB) published its first ever conceptual framework. Although the IPSASB generally follows a convergence strategy with the International Financial Reporting Standards (IFRS), the board decided to diverge from this strategy to develop a public sector specific framework and subseq...

Purpose – The purpose of this paper is to explore how an Higher Education Institution’s (HEI) choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing its autonomy, whilst also having to satisfy the government in order to maintain the level of public funding, impacts on the HEI’s accounting. Design/methodology/a...

The European Commission aims to harmonise public sector accounting in the EU on the basis of international standards. According to the Commission, the IPSAS standards represent an indisputable reference for development of so-called European Public Sector Accounting Standards (EPSAS). Even though first consultations and studies have shown that IPSAS...

A cross-firm consistent application of accounting standards is sought in all major accounting regimes. Since many transactions and events are only vaguely or not explicitly addressed in the standards managers must often use judgment when applying accounting standards to particular transactions or events. This analysis concludes that a consistent ap...

Mit der Veröffentlichung des „Gesetzes zur Modernisierung des Bilanzrechts (Bilanzrechtsmodernisierungsgesetz – BilMoG)– im Bundesgesetzblatt vom 28. Mai 2009 wurde die größte Reform des Bilanzrechts seit dem Bilanzrichtlinien- Gesetz von 1985 abgeschlossen. Die lange und wechselvolle Entstehungsgeschichte, deren Beginn zumindest bis zum Jahr 2004...

A major part of the contracts in the industry sector and increasingly also in the service sector are contracts for work and services. However, appropriate and consistent revenue recognition principles for this type of contract have not yet been developed to a satisfying extent so far. In this essay we derive revenue recognition principles for contr...