Twentieth century accounting research in the German language area

摘要: Abstract This paper consists of two parts. Part I, dealing with the first half twentieth century, begins some introductory words on pre-eminence German accounting research during and offers a survey most important theories accounts classes that prevailed decades or longer. Following World War issue hyperinflation in Austria Germany stimulated considerable amount original research. Afterwards, series competing Bilanztheorien (accounting balance sheet theories), discussed text, dominated scene. Separate sections sub-sections are devoted to charts master-charts theory, as well cost writing history. II second century (occasionally comparisons English language literature). Dynamic accounting, developed hal...