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European Accounting Review Volume 5, 1996 - Issue 3
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Original Articles

Accounting and the business economics tradition in Germany

Walther Busse von Colbe Ruhr-Universität Bochum
Pages 413-434 | Published online: 28 Jul 2006

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Jan Friedrich. (2020) The effect of academic literature on accounting regulation: evidence from leases in Germany. Accounting History Review 30:1, pages 113-136.
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Peter Miller & Michael Power. (2013) Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory. The Academy of Management Annals 7:1, pages 557-605.
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Hans-Ulrich Küpper & Richard Mattessich. (2005) Twentieth century accounting research in the German language area. Accounting, Business & Financial History 15:3, pages 345-410.
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Brigitte Eierle. (2005) Differential reporting in Germany – A historical analysis. Accounting, Business & Financial History 15:3, pages 279-315.
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Lisa Evans. (2005) Editorial: Accounting history in the German language arena. Accounting, Business & Financial History 15:3, pages 229-233.
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Alnoor Bhimani. (2002) European management accounting research: traditions in the making. European Accounting Review 11:1, pages 99-117.
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Axel Haller. (2002) Financial accounting developments in the European Union: past events and future prospects. European Accounting Review 11:1, pages 153-190.
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David Alexander. (1997) Stability, pseudo-stability, information and pseudo-information. European Accounting Review 6:4, pages 755-766.
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Articles from other publishers (24)

Laura Maran & Giulia Leoni. (2018) The contribution of the Italian literature to the international Accounting History literature. Accounting History 24:1, pages 5-39.
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Lee D. Parker & Trevor Boyns. (2019) Language in pursuit of professional branding: The case of scientific costing. The British Accounting Review 51:2, pages 193-210.
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Hendrik Vollmer. (2019) Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory. Accounting, Organizations and Society 73, pages 15-34.
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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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Harald Jansen. 2018. Ideengeschichte der BWL. Ideengeschichte der BWL 139 161 .
Arnaldo Canziani. (2017) On the Accounting Regulation for the European Private Sector. Accounting, Economics, and Law: A Convivium 7:2, pages 79-91.
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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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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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Utz Schäffer, Alexander Schmidt & Erik Strauss. (2014) An old boys’ club on the threshold to becoming a professional association: The emergence and development of the association of German controllers from 1975 to 1989. Accounting History 19:1-2, pages 133-169.
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Stephen A. Zeff. (2013) Book Reviews. The Accounting Review 88:4, pages 1489-1503.
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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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Rouven Trapp. (2012) Konvergenz des internen und externen RechnungswesensConvergence of management and financial accounting systems. Zeitschrift für Betriebswirtschaft 82:9, pages 969-1008.
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. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 163 196 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 123 149 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 43 74 .
Eva Heidhues & Chris Patel. 2012. Globalization and Contextual Factors in Accounting: The Case of Germany. Globalization and Contextual Factors in Accounting: The Case of Germany 17 42 .
Eva Heidhues & Chris Patel. (2011) A critique of Gray's framework on accounting values using Germany as a case study. Critical Perspectives on Accounting 22:3, pages 273-287.
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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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Tryggve Söderblom. 2009. Interne Kommunikation von Unternehmen. Interne Kommunikation von Unternehmen 171 202 .
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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Richard Mattessich & Hans‐Ulrich Küpper. (2003) Accounting Research in the German Language Area—First Half of the 20th Century. Review of Accounting and Finance 2:3, pages 106-137.
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José Alexandre Magrini Pigatto & Lázaro Plácido Lisboa. (1999) Evolução e atual estado da Contabilidade Alemã. Caderno de Estudos:21, pages 01-20.
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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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