Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 – 1955)
This text focuses on the role and meaning of prominent German economist in the first half of 20th century, J. W. E. Schmalenbach. Author explains some aspects of the dynamic balancing theory, created of Schmalenbach in 1919. The aim by Schmalenbach was the new formulation of the basic balancing question: not ‘what’, but ‘in what condition like’. The balance sheet is for him not any count in law framework, but also a count for the proprietary managers, i. e. potential of business entity.
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Volume (Year): 2009 (2009)
Issue (Month): 1 ()
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