Accounting and the business economics tradition in Germany
AbstractFrom the German point of view, accounting is a very important part of business economics. However, in order to understand the theoretical development of accounting in Germany during the twentieth century, it is necessary to identify the influences of the social, economic and legal environment on business economics in general and accounting in particular. Much business economics has emphasized microeconomic theory, but this ignores the problems of organization, and the institutional aspects of the business world. Financial accounting in particular cannot be understood in Germany without reference to legal rules and tradition. Although theorizing about accounting may have been the main root of the business economics tradition in Germany, other aspects of business economics have developed, and it has not been possible to construct a common theoretical foundation covering all aspects of business economics. Hence, it is necessary to study the development of German accounting theory and practice on its own terms.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 5 (1996)
Issue (Month): 3 ()
Contact details of provider:
Web page: http://www.tandfonline.com/REAR20
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Camfferman, Kees, 1998. "Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting," Serie Research Memoranda 0035, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
- Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
- Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
- Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.