Accounting and business economics traditions in the Netherlands
AbstractUntil the 1970’s Dutch accounting theorists generally showed a strong inclination towards the formulation of deductive theories. A set of different disciplines, all related to the problems of the business firm, made up a whole called bedrijfseconomie (business economics). The theory of value, which was tantamount to the theory of replacement value, was without doubt the core of bedrijfseconomie. This paper elaborates on the changes in contents an consequences of this theory of replacement value during the second part of this century. Since the seventies the construct of bedrijfseconomie has fallen apart. Each discipline formerly belonging to it, has independently found its tie-up with the respective international scientific developments. Bedrijfseconomie has lost its significance as a comprehensive academic discipline. Nowadays business economics has an important orientation towards US-literature. As an example of this trend we give a summary of Huijgen’s research who applied the Feltham-Ohlson framework on the accounting issue of goodwill.
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Bibliographic InfoPaper provided by University of Groningen, Research Institute SOM (Systems, Organisations and Management) in its series Research Report with number 99E43.
Date of creation: 1999
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