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Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts

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  • Göthlich, Stephan E.

Abstract

Diese Schrift gibt einen Überblick über die Evolution und die Entwicklungen im Bereich des betrieblichen Rechnungswesens und deckt eine zeitliche Spanne von etwa 5.500 Jahren ab. Begonnen wird bei den Wirtschaftstexten der Sumerer, und im Folgenden werden die Epochen Antike, Feudalismus und Mittelalter, Absolutismus und Merkantilismus, Industrielle Revolution und schließlich das 20. Jahrhundert mit der Nachkriegsgeschichte bis zu Gegenwart beleuchtet. Die Entwicklungen in Buchführung und Kostenrechnung waren regelmäßig eine Reaktion auf aktuelle Probleme und beeinflusst durch den herrschenden Zeitgeist. Anders als in bisherigen Darstellungen zur Geschichte des Rechnungswesens werden daher nicht nur Techniken und Praktiken chronologisch enumeriert, sondern gleichzeitig die Verfassung von Wirtschaft und Gesellschaft zur jeweiligen Epoche skizziert. Der Text - der an Studierende der Wirtschaftswissenschaften, Praktiker, Wissenschaftler anderer Disziplinen sowie allgemein am Thema Wirtschaft interessierte Personen gerichtet ist - sensibilisiert auf diese Weise für die komplexen und interdisziplinären Zusammenhänge des Systems „Wirtschaft", ohne die ein Verständnis dieses Faches nicht möglich ist.

Suggested Citation

  • Göthlich, Stephan E., 2007. "Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 617, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    • Handle: RePEc:zbw:cauman:617
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    References listed on IDEAS

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