Accounting education for professionals in Germany — current state and new challenges

In comparison to other countries, the requirements on the education of professional auditors in Germany have been considered to be the toughest in the world. However, German professionals risk losing this position since there are countries which seem to adapt more quickly and appropriately to changes in the accounting environment.The first part of the paper provides a review of the current state of the education for qualified auditors in Germany with special reference to the according EU-Directives and IFAC-Rules. It is shown that there are various issues which have to be accounted for in order to meet the challenges of the future.The remainder of the paper focuses on challenges due to changes in the accounting and auditing environment, on challenges due to an enlargement of the scope of statutory audit and — finally — on challenges due to the need for diversification from auditing to assurance services.     

Marktwirtschaftliche Instrumente – Königsweg der Klimapolitik?

Marktwirtschaftliche Instrumente versprechen im Vergleich zu anderen Ma?nahmen der Umweltpolitik den Klimawandel am kostengünstigsten zu bek?mpfen. Dennoch werden in der aktuellen Klimapolitik zuletzt verst?rkt nicht-marktwirtschaftliche Regulierungsans?tze praktiziert. Was sind eigentlich marktwirtschaftliche Instrumente? Wo liegen ihre Vorzüge gegenüber alternativen Politikans?tzen? Und welche Perspektiven besitzen sie im Bereich der Klimapolitik? Dr. J?rg Adolf, 41, ist Mitarbeiter eines Energieunternehmens. Der Aufsatz gibt seine pers?nliche Meinung wieder.     

Einzelbesprechungen

Ohne Zusammenfassung     

Automobile industry in the Third World

During the fifties and sixties many countries of the Third World endeavoured to set up steel Industries of their own. These efforts seem to have awakened a wide-spread desire in these countries to produce also their own motorcars. As was the case with steel production, this desire is partly motivated by prestige partly by economic considerations.     

Die Programmabweichungsrechnung zum Nationalbudget

Ohne ZusammenfassungMit 1 Textabbildung     

Goodness-of-fit in the seemingly unrelated regressions model: A generalization

This note generalizes McElroy's (1977) goodness-of-fit measure for the seemingly unrelated regressions model when the disturbances are autocorrelated or heteroskedastic. The generalized R² has all the usual desirable properties and is shown to include the McElroy measure and the Buse (1973) single-equation measure as special cases.     

Regionale Strukturpolitik und Wirtschaftswachstum

Ohne ZusammenfassungErweiterte Fassung der Antrittsvorlesung an der Universität Wien am 16. März 1967.