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Original Articles

Twentieth century accounting research in the German language area

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Pages 345-410 | Published online: 17 Feb 2007

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (7)

Benedikt Downar, Jürgen Ernstberger, Christopher Koch & Martin Prott. (2022) Does Practitioner Research Help Auditors to Provide Higher Audit Quality and Improve their Reputation?. European Accounting Review 31:5, pages 1059-1088.
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Rafael Heinzelmann. (2016) Comparing Professions in UK and German-Speaking Management Accounting. Accounting in Europe 13:1, pages 103-120.
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Markus Grottke, Christoph Pelger & Claudia Schmiedeberg. (2013) Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences. Accounting Education 22:1, pages 66-84.
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Martin Messner, Albrecht Becker, Utz Schäffer & Christoph Binder. (2008) Legitimacy and Identity in Germanic Management Accounting Research. European Accounting Review 17:1, pages 129-159.
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Lino Cinquini & Alessandro Marelli. (2007) Accounting History Research in Italy, 1990–2004: An Introduction. Accounting, Business & Financial History 17:1, pages 1-9.
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Malcolm Anderson. (2006) Accounting History Publications 2005. Accounting, Business & Financial History 16:3, pages 457-462.
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Katalin Borbély & Lisa Evans. (2006) A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation. Accounting in Europe 3:1, pages 135-168.
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Articles from other publishers (42)

Rolf Uwe Fülbier & Thorsten Sellhorn. (2023) Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. Journal of Business Economics 93:6-7, pages 1089-1124.
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Sascha B. Herr, Peter Lorson & Jochen Pilhofer. (2022) Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals. Schmalenbach Journal of Business Research.
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Christoph Endenich, Andreas Hoffjan, Anne Krutoff & Rouven Trapp. (2020) The internationalisation of management accounting research in the German-speaking countries – a longitudinal study. Journal of Accounting & Organizational Change 17:4, pages 519-554.
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Albrecht Becker, Burkhard Pedell & Dieter Pfaff. (2021) Management accounting developments in German-speaking countries: an overview and editorial reflections. Journal of Accounting & Organizational Change 17:4, pages 457-470.
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Graeme W. Dean, Martin E. Persson & Massimo Sargiacomo. (2021) Frank Lewis Clarke (1933–2020): An International Journey in Quest of a More Serviceable Accounting. Accounting Horizons 35:1, pages 205-219.
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Wolfgang Ballwieser. (2019) Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und LückenReflections on Theory and Practice of Financial Reporting: Challenges, Scientific Findings, and Gaps. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 71:2, pages 169-211.
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David J. Rapp, Michael Olbrich & Florian Follert. (2018) Zur Internationalisierung der Rechnungswesenforschung im deutschen Sprachraum – eine Analyse von AAA- und EAA-Jahreskonferenzen 1998–2015On the Internationalization of Accounting Research in the German-speaking World—an Analysis of AAA and EAA Annual Meetings 1998–2015. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 71:1, pages 79-105.
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Kees Camfferman & Dominic Detzen. (2018) “Forging accounting principles” in France, Germany, Japan, and China: A comparative review. Accounting History 23:4, pages 448-486.
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Arianna Lazzini, Giuseppina Iacoviello & Rosella Ferraris Franceschi. (2017) Evolution of accounting education in Italy, 1890–1935. Accounting History 23:1-2, pages 44-70.
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Stefan BehringerStefan Behringer. 2018. Konzerncontrolling. Konzerncontrolling 215 260 .
Niels Dechow. 2018. Dienstleistungscontrolling in Gesundheitseinrichtungen. Dienstleistungscontrolling in Gesundheitseinrichtungen 45 62 .
Christoph Pelger & Markus Grottke. (2017) Research diversity in accounting doctoral education: survey results from the German-speaking countries. Business Research 10:2, pages 307-336.
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Christoph Endenich, Rouven Trapp & Michael Brandau. (2017) Management accounting networks in corporate processes – a cross-national study. Journal of Accounting & Organizational Change 13:1, pages 25-43.
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Michael Brandau, Christoph Endenich, Robert Luther & Rouven Trapp. (2016) Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting. Accounting History 22:1, pages 67-91.
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Giacomo Manetti, Massimo Cecchi & Luca Bagnoli. (2016) La rappresentazione del patrimonio e del reddito nel bilancio secondo l'approccio dualista tedesco: l'attualità dei contributi di Schmidt e Sewering. CONTABILITÀ E CULTURA AZIENDALE:1, pages 41-62.
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Hans-Ulrich Küpper & Burkhard Pedell. (2016) Which asset valuation and depreciation method should be used for regulated utilities? An analytical and simulation-based comparison. Utilities Policy 40, pages 88-103.
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Cathérine Grisar & Matthias Meyer. (2015) Use of simulation in controlling research: a systematic literature review for German-speaking countries. Management Review Quarterly 66:2, pages 117-157.
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Rolf Uwe Fülbier & Malte Klein. (2015) Balancing past and present: The impact of accounting internationalisation on German accounting regulations. Accounting History 20:3, pages 342-374.
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Lyn Murphy & William Maguire. (2015) Twenty-one years of publishing Meditari Accountancy Research : a coming of age . Meditari Accountancy Research 23:1, pages 2-27.
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Christoph Pelger & Markus Grottke. (2015) What about the future of the academy? – Some remarks on the looming colonisation of doctoral education. Critical Perspectives on Accounting 26, pages 117-129.
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Stefan BehringerStefan Behringer. 2014. Konzerncontrolling. Konzerncontrolling 211 256 .
Stephen A. Zeff. (2013) Book Reviews. The Accounting Review 88:4, pages 1489-1503.
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Michael Brandau, Christoph Endenich, Rouven Trapp & Andreas Hoffjan. (2013) Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany. International Business Review 22:2, pages 466-479.
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Utz Schäffer. (2013) Management accounting research in Germany: from splendid isolation to being part of the international community. Journal of Management Control 23:4, pages 291-309.
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Thomas W. Guenther. (2013) Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks. Journal of Management Control 23:4, pages 269-290.
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Eike Perrey, Utz Schäffer & Sebastian D. Becker. (2012) Struktur und Entwicklung der Rechnungslegungsforschung in deutschen wissenschaftlichen ZeitschriftenStructure and development of financial accounting research in German academic journals. Zeitschrift für Betriebswirtschaft 82:11, pages 1157-1191.
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Jayne Elizabeth Bisman. (2011) Cite and seek: Exploring accounting history through citation analysis of the specialist accounting history journals, 1996 to 2008. Accounting History 16:2, pages 161-183.
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Rolf Uwe Fülbier & Manuel Weller. (2017) A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis. Schmalenbach Business Review 63:1, pages 2-33.
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JENS WÜSTEMANN & SONJA WÜSTEMANN. (2010) Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting. Abacus 46:1, pages 1-27.
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HANS-ULRICH KÜPPER. (2009) Investment-Based Cost Accounting as a Fundamental Basis of Decision-Oriented Management Accounting. Abacus 45:2, pages 249-274.
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Lisa Evans. (2009) “A witches' dance of numbers”. Accounting, Auditing & Accountability Journal 22:2, pages 169-199.
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Rolf Uwe Fülbier & Manuel Weller. (2009) Normative Rechnungslegungsforschung im Abseits? Einige wissenschaftstheoretische Anmerkungen. Journal for General Philosophy of Science 39:2, pages 351-382.
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Matthias Meyer, Utz Schäffer & Markus Gmür. (2016) Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 60:2, pages 153-181.
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Hans-Ulrich Küpper. (2016) Entwicklungstendenzen der betriebswirtschaftlichen Ausbildung an einer öffentlichen Hochschule. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 59:4, pages 508-524.
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Hans-Ulrich Küpper. (2016) Betriebswirtschaftslehre als Wertschöpfungstheorie — Perspektiven für die Entwicklung einer mehrdimensionalen Theorie der Unternehmung. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 59:S56, pages 1-26.
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Jeffrey Fear & Christopher Kobrak. (2011) Diverging Paths: Accounting for Corporate Governance in America and Germany. Business History Review 80:1, pages 1-48.
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Ralf Ewert & Alfred Wagenhofer. 2006. 1035 1069 .
Rolf Uwe Fuelbier & Thorsten Sellhorn. (2008) Approaches to Accounting Research - Evidence from EAA Annual Congresses. SSRN Electronic Journal.
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Rolf Uwe Fülbier & Thorsten Sellhorn. (2022) Understanding and Improving the Language of Business – How Corporate Reporting Research Can Better Serve Business and Society. SSRN Electronic Journal.
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JJrgen Ernstberger, Christopher W. Koch & Martin Prott. (2016) Academic Practitioner Auditors. SSRN Electronic Journal.
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Rolf Uwe Fuelbier, Malte Klein, Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn N. Jorgensen, John Lacey, Paul Munter, Eiko Tsujiyama, T. Jeffrey Wilks & Roman L. Weil. (2012) Financial Accounting and Reporting in Germany: A Case Study on German Accounting Tradition and Experiences with the IFRS Adoption. SSRN Electronic Journal.
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Rolf Uwe Fuelbier, Joerg-Markus Hitz & Thorsten Sellhorn. (2008) Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting. SSRN Electronic Journal.
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