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Accounting and business economics traditions in the Netherlands

Author

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  • J. L. Bouma
  • D. W. Feenstra

Abstract

Until the 1970s 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 and consequences of this theory of replacement value during the second part of this century. Furthermore three other technical aspects of the accounting part of business economics will also be discussed: social accounting and reporting, translation of foreign currencies, and intangibles, especially goodwill. 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.

Suggested Citation

  • J. L. Bouma & D. W. Feenstra, 1998. "Accounting and business economics traditions in the Netherlands," European Accounting Review, Taylor & Francis Journals, vol. 6(2), pages 175-197.
    • Handle: RePEc:taf:euract:v:6:y:1998:i:2:p:175-197
    DOI: 10.1080/713764724
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    References listed on IDEAS

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    1. John B. Shoven & Jeremy I. Bulow, 1975. "Inflation Accounting and Nonfinancial Corporate Profits: Physical Assets," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 6(3), pages 557-612.
    2. Vergoossen, R.G.A., 1992. "The use and perceived importance of annual reports by investment analysts in the Netherlands," Serie Research Memoranda 0024, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
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