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Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting

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  • Camfferman, Kees

    (Vrije Universiteit Amsterdam, Faculteit der Economische Wetenschappen en Econometrie (Free University Amsterdam, Faculty of Economics Sciences, Business Administration and Economitrics)

Abstract

In the international accounting literature, both the Netherlands and Germany are known for the influence exerted on accounting by their respective business economics traditions. Given the geographical and linguistic proximity of the two countries, it is natural to assume a degree of cross-border influence. This paper assesses the historical evidence for German influence on the development of Dutch business economics from the late 19th century until the Second World War. It is argued that such influence was strongest around 1900 and that its clearest effect was institutional. Largely on the basis of the German example, business economics was recognized as an academic discipline in the 1910s. In terms of content, Dutch business economics reflected the German debate between proponents of a pragmatic, multidisciplinary approach and advocates of a more narrowly defined discipline in which business economics was seen as a part of economics. The fact that leading Dutch business economists, most notably Limperg, opted for the second approach at a relatively early stage gave Dutch business economics a distinctive character.

Suggested Citation

  • 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.
    • Handle: RePEc:vua:wpaper:1998-35
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    References listed on IDEAS

    as
    1. Stefano Zambon, 1996. "Accounting and business economics traditions: a missing European connection?," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 401-411.
    2. 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.
    3. Kees Camfferman, 1998. "Perceptions of the Royal Mail case in the Netherlands," Accounting and Business Research, Taylor & Francis Journals, vol. 29(1), pages 43-55.
    4. Camfferman, Kees, 1998. "Perceptions of the Royal Mail Case in the Netherlands," Serie Research Memoranda 0036, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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