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Accounting and the business economics tradition in Germany

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  • Walther Busse von Colbe

Abstract

From the German point of view, accounting is a very important part of business economics. However, in order to understand the theoretical development of accounting in Germany during the twentieth century, it is necessary to identify the influences of the social, economic and legal environment on business economics in general and accounting in particular. Much business economics has emphasized microeconomic theory, but this ignores the problems of organization, and the institutional aspects of the business world. Financial accounting in particular cannot be understood in Germany without reference to legal rules and tradition. Although theorizing about accounting may have been the main root of the business economics tradition in Germany, other aspects of business economics have developed, and it has not been possible to construct a common theoretical foundation covering all aspects of business economics. Hence, it is necessary to study the development of German accounting theory and practice on its own terms.

Suggested Citation

  • Walther Busse von Colbe, 1996. "Accounting and the business economics tradition in Germany," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 413-434.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:3:p:413-434
    DOI: 10.1080/09638189600000027
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    Cited by:

    1. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    2. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    3. Camfferman, Kees, 1998. "Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting," Serie Research Memoranda 0035, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    4. David Alexander, 1997. "Stability, pseudo-stability, information and pseudo-information," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 755-766.
    5. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    6. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    7. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
    8. Giacomo Manetti & Massimo Cecchi & Luca Bagnoli, 2016. "La rappresentazione del patrimonio e del reddito nel bilancio secondo l?approccio dualista tedesco: l?attualit? dei contributi di Schmidt e Sewering," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(1), pages 41-62.
    9. Parker, Lee D. & Boyns, Trevor, 2019. "Language in pursuit of professional branding: The case of scientific costing," The British Accounting Review, Elsevier, vol. 51(2), pages 193-210.
    10. Canziani Arnaldo, 2017. "On the Accounting Regulation for the European Private Sector," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 79-91, July.

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