Accounting and the business economics tradition in Germany

Walther Busse von Colbe

European Accounting Review, 1996, vol. 5, issue 3, 413-434

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.

Date: 1996
References: View complete reference list from CitEc
Citations: View citations in EconPapers (10)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09638189600000027 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:5:y:1996:i:3:p:413-434

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/09638189600000027

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().