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Organic Balance Theory by Fritz Schmidt (1882 - 1950)

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  • Miloslav Janhuba

Abstract

The paper remembers the 85th anniversary of the publication: “Bilanzwert, Bilanzgewinn und Bilanzumvertung” [Valuation and revaluation for balance sheet, the profit in financial balance] by professor Fritz Schmidt, printed in Leipzig (Germany) 1924. This book contains the principles of Schmidt’s organic balance theory together with contemporary cardinal theories for balancing, which works in big inflation environment in Germany at first third of 20th century.

Suggested Citation

  • Miloslav Janhuba, 2009. "Organic Balance Theory by Fritz Schmidt (1882 - 1950)," Český finanční a účetní časopis, University of Economics, Prague, vol. 2009(3), pages 67-72.
  • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:3:id:38:p:67-72
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    More about this item

    Keywords

    Accounting theory; Teorie účetnictví; Fritz Schmidt; Organic balance theory; Fritz Schmidt; Organická bilanční teorie;

    JEL classification:

    • B16 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Quantitative and Mathematical
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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