Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting
AbstractIn the international accounting literature, both the Netherlands and Germany are known for the influence exerted on accounting by their respective business economics traditions. Given the geographical and linguistic proximity of the two countries, it is natural to assume a degree of cross-border influence. This paper assesses the historical evidence for German influence on the development of Dutch business economics from the late 19th century until the Second World War. It is argued that such influence was strongest around 1900 and that its clearest effect was institutional. Largely on the basis of the German example, business economics was recognized as an academic discipline in the 1910s. In terms of content, Dutch business economics reflected the German debate between proponents of a pragmatic, multidisciplinary approach and advocates of a more narrowly defined discipline in which business economics was seen as a part of economics. The fact that leading Dutch business economists, most notably Limperg, opted for the second approach at a relatively early stage gave Dutch business economics a distinctive character.
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Bibliographic InfoPaper provided by VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics in its series Serie Research Memoranda with number 0035.
Date of creation: 1998
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Find related papers by JEL classification:
- B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
- M00 - Business Administration and Business Economics; Marketing; Accounting - - General - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Camfferman, Kees, 1998. "Perceptions of the Royal Mail Case in the Netherlands," Serie Research Memoranda 0036, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
- Walther Busse von Colbe, 1996. "Accounting and the business economics tradition in Germany," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 413-434.
- Stefano Zambon, 1996. "Accounting and business economics traditions: a missing European connection?," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 401-411.
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