ABSTRACT This study explores the history of lease accounting in Germany and examines how the industry managed to maintain the favourable off-balance sheet treatment, despite regulatory opposition. Drawing upon expert interviews as well as bibliographic analysis, this study shows that the established ties to state actors, combined with the purposeful involvement in the scientific discourse, enabled the leasing industry to fend off regulatory challenges in the areas of accounting, civil law, and supervision. Combining the concept of accounting constellations with elements of structuration theory, field theory, and socio-legal studies, the study demonstrates how academic literature affects accounting regulation.

中文翻译：

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学术文献对会计监管的影响：来自德国租赁的证据

摘要本研究探讨了德国租赁会计的历史，并研究了该行业如何在监管反对的情况下设法保持有利的资产负债表外待遇。本研究利用专家访谈和书目分析，表明与国家行为者的既定联系，加上有目的地参与科学话语，使租赁行业能够抵御会计、民法和法律领域的监管挑战。监督。该研究将会计星座的概念与结构理论、领域理论和社会法律研究的元素相结合，展示了学术文献如何影响会计监管。