This submission represents a journey of learning about learning within accounting education, and, in particular, the role of learning technologies and students’ skills in the process of learning. The work presented was published over the past decade and a half and addresses issues concerned with accounting education both past and present, and includes research on the author of the first printed text on double entry bookkeeping, Fra’ Luca Pacioli. The overriding research interest at the core of this submission and which has guided the various and varied phases and themes within in it is a concern to learn from how learning technologies are and have been an integral part of the educational environment, and to gain insight into how learning technologies might best be utilised in the field of accounting education. The work is presented in two themes with an additional two publications related to methodological approach. The first theme is related to students’ skills and technology and the second theme includes historical research into early accounting education. The published work in these themes is predominantly represented by research published in leading refereed journals in the fields of accounting education and accounting history. The additional two publications are included as they relate to and illustrate the methodological approaches that underlie the overall approach to the research that is presented and developed in the two themes: an approach that privileges, as far as practical, subjects’ contextual understandings of their worlds. Given the diversity of the work included in this submission there is no single research question and there are a diverse range of contributions. The work included contributes to our understanding of the introduction and utilisation of learning technologies in the teaching of accounting, both printed books in the 15th century and Information Technology (IT) in the late 20th/early 21st centuries, and the skills required to facilitate learning within the discipline of accounting. The practical value and importance of the research is supported by, inter alia, reference to the author’s applied work (not part of the submission) that illustrates how the published work contributes to good practice in skills development and the introduction and integration of learning technologies in the accounting curriculum. The papers on IT skills adds to our understanding of the IT skills that students bring with them to university, and raises awareness of the need to challenge the taken for granted assumptions about the abilities of new generations of students. The work on generic skills, whilst showing the importance of skills development also highlights the complexities in this area particularly in relation to issues concerned with confidence in making choices, in the subject matter, via modelling choices, and in time management: not knowing what to do, what to study. The paper on matrix accounting in a Russian university illustrates the potential of an approach to accounting education that is facilitated by the use of IT based learning. The work on Pacioli contributes significantly to our knowledge and understanding of Pacioli as a pioneer in the field of accounting education, and the role of his writing within Summa in the education, development and spread of double entry bookkeeping and accounting, in particular by relating the works to literature in fields such as renaissance art, educational systems and social development. In contrast, the sole authored work on Pacioli concentrates on an element of the minutiae of the bookkeeping process, the accounting for goods inventory, traces the longevity of this method of recording transactions, and shows how this had potential to provide important decision information to merchants, who were the prime market for Pacioli’s writing at the time. The two themes addressed in this submission include works that have individually made unique and significant contributions to the fields of accounting education and accounting history, and the two publications included to illustrate the methodological approach have made a contribution methodologically and to the finance literature. Taken together the works presented also provide a significant and original contribution to the knowledge and understanding of the role of learning technologies in accounting education and, by investigating new learning technologies in the different periods of time, provide a platform for further research to help us to appreciate the importance of technologies in accounting, and in accounting education.

Made available in DSpace on 2015-03-05T19:15:18Z (GMT). No. of bitstreams: 0 Previous issue date: 3 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Este estudo tem por objetivo evidenciar a origem e a evolução do ensino da contabilidade no estado do Rio Grande do Sul, com ênfase, a partir de 1909, na Escola de Comércio de Porto Alegre, anexa à Faculdade de Direito que, posteriormente, se tornaria a Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul – UFRGS, onde surgiu o primeiro curso de Ciências Contábeis do estado. Para atingir este objetivo realizou-se uma pesquisa qualitativa, fundamentada em referências bibliográficas, jornalísticas, documentais e orais. A origem do ensino contábil no Rio Grande do Sul reporta-se ao aprendizado realizado em empresas comerciais e em órgãos militares e fiscalistas, ainda no período imperial brasileiro. Na década de 1870 verifica-se o surgimento da primeira escola a oferecer o ensino comercial, ainda como uma disciplina do ensino secundário. A partir do crescimento comercial e da organização dos profissionais contábeis no final do século XIX, o ensino, então comercial, emerge como uma nova o / This study aims to highlight the origin and development of teaching of accounting in the state of Rio Grande do Sul, with emphasis, from 1909, on School of Commerce of Porto Alegre, attached to the Faculty of Law which will then become the Faculty of Economic Sciences of Federal University of Rio Grande do Sul - UFRGS, where emerged the first course in Accounting Sciences from the state. To achieve this goal there was a qualitative research, based on bibliographic, news, documentary and oral references. The origin of accounting education in Rio Grande do Sul refers to the learning achieved in commercial companies and military and tax agencies, even in the Brazilian imperial period. In the decade of 1870 there is the appearance of the first school to offer the commercial education, even as a subject in secondary education. From the growth of commerce and organization of accounting professionals in the late nineteenth century, the teaching, then commercial, emerges as a new option for students and professionals

The main aim of this thesis is to evaluate the use of Helios Orange in the context of a specific company. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part describes the history of accounting and developments in the technology of bookkeeping, the development of ERP systems, related legislation and selected possibilities of electronic data interchange. In the practical part, the company PNEU PROCHÁZKA s.r.o. is firstly described. Selected most used modules of Helios Orange are then further discribed and evaluated including the possibilities of change in their use.

This thesis deals with the bookkeeping on the computer and evaluates programs for bookkeeping. The theoretical part contains chapters about the history of bookkeeping, legislation relating to bookkeeping using ICT, enterprise information systems and criteria for the selection of appropriate accounting program. Knowledge taken from the theoretical part is then applied to the practical part, which is devoted to the evaluation of specific information system Altus Vario.

Die vorliegende kumulative Dissertationsschrift befasst sich mit den konzeptionellen Grundlagen und der historischen Entstehung verschiedener Aspekte der Rechnungslegung. Der erste Artikel setzt sich mit den konzeptionellen Grundlagen des amerikanischen Standardsetzers FASB auseinander und zeigt, dass die Entstehung des amerikanischen Rahmenkonzepts in den 1970er und 1980er Jahren stark von Umweltfaktoren abhing. Im zweiten Beitrag wird dargelegt, dass das vom internationalen und amerikanischen Standardsetzer im Jahr 2010 überarbeitete Rahmenkonzept, mithin die qualitativen Anforderungen an nützliche Finanzinformationen, im konditional-normativen Sinne keine ausreichende Basis für die Entwicklung von Rechnungslegungsnormen ist. Der dritte Artikel fokussiert auf die regulatorische Entwicklung der Bewertung von Vermögenswerten in Deutschland und stellt regulatorische Änderungen sozioökonomischen und politischen Umweltfaktoren gegenüber. Der abschließende vierte Beitrag enthält eine historisch-kritische Analyse des der Rechnungslegung zugrunde liegenden Rechenschaftskonzepts, welches zur Zeit des Nationalsozialismus an einer deutschen Hochschule untersucht wird. Dabei werden insbesondere die Grenzen von Rechnungsanforderungen analysiert und dargelegt.:I. Conceptual and Historical Underpinnings of Accounting – An Overview of the Cumulative Dissertation … 7 1 Introduction to the Research Context … 9 2 Overview and Findings of the Manuscripts … 13 II. Inflation, Exchange Rates and the Conceptual Framework – The FASB’s Debates from 1973 to 1984 … 21 1 Introduction … 24 2 The Early Debates: Considering Change … 28 3 Challenging the Existing Accounting Model … 38 4 Implementing Change in the Conceptual Framework? … 52 5 Conclusions ... 65 III. The Conceptual Framework’s (In-)Adequacy for Standard Setting … 77 1 Introduction … 80 2 Analytical Framework … 84 3 Evaluation Method … 93 4 Analysis … 110 5 Conclusions … 125 IV. The Regulation of Asset Valuation in Germany … 133 1 Introduction … 136 2 The Corporate Environment in Germany … 140 3 Up to 1870: Germany Diverts from Historical Cost Accounting … 142 4 1870 – 1884: The Gründerkrise Reveals Regulatory Deficiencies … 152 5 1884 – 1937: Principles-Based Accounting Emerges and Reacts to Crises … 160 6 1937 – 1986: Historical Cost Accounting Spreads … 174 7 Conclusion … 177 V. On the Ubiquity of Accountability – The Handelshochschule Leipzig in the Claws of Nazism … 187 1 Introduction … 190 2 Germany’s Business Schools and HHL from 1898 to 1933 … 195 3 Gleichschaltung of Charters and Regulations: 1933 to 1935 … 203 4 Dispersion of Accountability: 1935 to 1945 … 218 5 Conclusions … 234 / This cumulative dissertation covers the conceptual foundations and historical evolution of various aspects in accounting. The first article discusses the conceptual framework of the U.S. standard setter FASB and shows that the evolution of the U.S. GAAP conceptual framework in the 1970s and 1980s was considerably influenced by economic factors. The second manuscript employs a conditional-normative approach to analyze the 2010 joint conceptual framework of the international and the U.S. standard setter, in particular the qualitative characteristics of useful financial information. The paper shows that the qualitative characteristics are not a sufficient basis for developing accounting standards. The third article focuses on the regulatory history of asset valuation in Germany and explains regulatory changes by socio-economic and political events. The fourth and final article contains a historical-critical analysis of the concept of accountability, which forms the basis of accounting. The article analyzes accountability at a German university during the Nazi regime and illustrates the limits of the concept.:I. Conceptual and Historical Underpinnings of Accounting – An Overview of the Cumulative Dissertation … 7 1 Introduction to the Research Context … 9 2 Overview and Findings of the Manuscripts … 13 II. Inflation, Exchange Rates and the Conceptual Framework – The FASB’s Debates from 1973 to 1984 … 21 1 Introduction … 24 2 The Early Debates: Considering Change … 28 3 Challenging the Existing Accounting Model … 38 4 Implementing Change in the Conceptual Framework? … 52 5 Conclusions ... 65 III. The Conceptual Framework’s (In-)Adequacy for Standard Setting … 77 1 Introduction … 80 2 Analytical Framework … 84 3 Evaluation Method … 93 4 Analysis … 110 5 Conclusions … 125 IV. The Regulation of Asset Valuation in Germany … 133 1 Introduction … 136 2 The Corporate Environment in Germany … 140 3 Up to 1870: Germany Diverts from Historical Cost Accounting … 142 4 1870 – 1884: The Gründerkrise Reveals Regulatory Deficiencies … 152 5 1884 – 1937: Principles-Based Accounting Emerges and Reacts to Crises … 160 6 1937 – 1986: Historical Cost Accounting Spreads … 174 7 Conclusion … 177 V. On the Ubiquity of Accountability – The Handelshochschule Leipzig in the Claws of Nazism … 187 1 Introduction … 190 2 Germany’s Business Schools and HHL from 1898 to 1933 … 195 3 Gleichschaltung of Charters and Regulations: 1933 to 1935 … 203 4 Dispersion of Accountability: 1935 to 1945 … 218 5 Conclusions … 234