IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2009y2009i1id20p66-71.html
   My bibliography  Save this article

Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 - 1955)
[Devadesát let dynamické bilanční teorie Johanna Wilhelma Eugena Schmalenbacha (1873 - 1955)]

Author

Listed:
  • Miloslav Janhuba

Abstract

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.

Suggested Citation

  • Miloslav Janhuba, 2009. "Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 - 1955) [Devadesát let dynamické bilanční teorie Johanna Wilhelma Eugena Schmalenbacha (1873 - 1955)]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(1), pages 66-71.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:1:id:20:p:66-71
    DOI: 10.18267/j.cfuc.20
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.20.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.20.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.20?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Schmalenbach; Dynamic balance theory; Accounting theory; Dynamická bilanční teorie; Teorie účetnictví;
    All these keywords.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:1:id:20:p:66-71. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.