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Langzaam los van Limperg: 100 jaar denken over het winstbegrip

Author

Listed:
  • Kees Camfferman

    (Vrije Universiteit, Amsterdam, Netherlands)

Abstract

Dit artikel bespreekt hoe in het MAB in de afgelopen jaar 100 jaar geschreven is over het winstbegrip. Het artikel laat zien hoe de bijdragen over dit onderwerp aanvankelijk sterk bepaald werden door het gedachtengoed van Limperg. Hierin lag de nadruk op het zoeken naar een eenduidig normatief winstbegrip, gefundeerd in bedrijfseconomische theorie. Het artikel laat ook zien hoe vanaf de jaren ‘70 de behandeling van dit onderwerp veelzijdiger is geworden, onder invloed van zowel ontwikkelingen in de praktijk van de verslaggeving als van de internationale academische literatuur.

Suggested Citation

  • Kees Camfferman, 2024. "Langzaam los van Limperg: 100 jaar denken over het winstbegrip," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 98(5), pages 203-215, November.
    • Handle: RePEc:arh:jmabec:v:98:y:2024:i:5:p:203-215
    DOI: 10.5117/mab.98.127541
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