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Relevant bibliographies by topics / Economics of E. Schmalenbach

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Academic literature on the topic 'Economics of E. Schmalenbach'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Economics of E. Schmalenbach"

1

Gehrig, Thomas, and Alfred Wagenhofer. "Introducing Schmalenbach Journal of Business Research." Schmalenbach Journal of Business Research 73, no. 1 (March 2021): 1–4. http://dx.doi.org/10.1007/s41471-021-00112-w.

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Forrester, David. "Finanzierungen: Recommendations of a working party of the Schmalenbach society and the German society for business economics." British Accounting Review 23, no. 2 (June 1991): 185–87. http://dx.doi.org/10.1016/0890-8389(91)90054-6.

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Becker, Albrecht, Burkhard Pedell, and Dieter Pfaff. "Management accounting developments in German-speaking countries: an overview and editorial reflections." Journal of Accounting & Organizational Change 17, no. 4 (June 18, 2021): 457–70. http://dx.doi.org/10.1108/jaoc-03-2021-0046.

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Purpose This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area. Design/methodology/approach This study reviews the literature and draws a critically reflective approach. Findings A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country. Originality/value The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and by Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.

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Humphries, Carl. "Schmalenbach on Standing Alone before God." Forum Philosophicum 21, no. 2 (2016): 157–86. http://dx.doi.org/10.5840/forphil201621211.

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Sorg, Mascha. "Schmalenbach-tagung 2005 — ersetzt der kapitalmarkt die hausbank?" Controlling und Management 49, no. 4 (July 2005): 276. http://dx.doi.org/10.1007/bf03251501.

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Bursal, Nasuhi. "THE USE OF INTEREST AS AN ELEMENT OF COST IN GERMANY IN THE 16TH AND 17TH CENTURIES." Accounting Historians Journal 13, no. 1 (March 1, 1986): 63–70. http://dx.doi.org/10.2308/0148-4184.13.1.63.

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Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.

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Zayer, Eric. "Globalisierung ist Realität: 58. Betriebswirtschaftertag der Schmalenbach Gesellschaft in Berlin." Controlling und Management 49, no. 1 (February 2005): 36–37. http://dx.doi.org/10.1007/bf03254986.

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Hetherington, Kevin. "The Contemporary Significance of Schmalenbach's Concept of the Bund." Sociological Review 42, no. 1 (February 1994): 1–25. http://dx.doi.org/10.1111/j.1467-954x.1994.tb02990.x.

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This paper will look at a form of sociation known as the Bund, conceptualized by Schmalenbach in the 1920's. I shall argue that this long ignored concept, dealing with affectual form of solidarity in small groups, is of considerable relevance to contemporary issues concerning individuality and lifestyle, particularly in relation to debates surrounding their significance in modernity and postmodernity. After looking at the historical origins of the German word Bund and its usage by various groups from the Bundschuh to the Wandervogel, I shall consider its significance in the sociology of Herman Schmalenbach, particularly in relation to his critiques of Tönnies's Gemeinschaft/Gesellschaft dualism and Weber's typology of social action. A comparison of the Bund will then be made with Victor Turner's concept of communitas and Maffesoli's concept of the neo-tribe. The paper will conclude by looking at some contemporary examples of Bund-like sociations using a diverse range of examples including: the womens' peace camp at Greenham Common; soccer crews and Tom Peter's notion of the workplace based ‘self-managing team’. My central argument shall be that an understanding of the Bund is of use in explaining the significance and dynamics of all manner of elective groups and lifestyles

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Albrecht, Thomas. "Citation-preferences in “Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung” and “Schmalenbach Business Review”." Schmalenbach Business Review 54, no. 4 (October 2002): 372–79. http://dx.doi.org/10.1007/bf03396661.

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Graves, O. Finley. "ACCOUNTING FOR INFLATION: HENRY SWEENEY AND THE GERMAN GOLD-MARK MODEL." Accounting Historians Journal 14, no. 1 (March 1, 1987): 33–56. http://dx.doi.org/10.2308/0148-4184.14.1.33.

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In his book Stabilized Accounting of 1936, Henry Sweeney differentiated his indexation model for accounting for inflation from the French and German inflation-accounting models of the 1920s by describing the European methods as “usually quite content to stabilize the paper-money book figures on the basis of merely some gold money.” Sweeney's composite characterization of the European thought, however, generalizes broadly and proves technically inexact when applied to the Germans. This study offers an account of the German gold-mark model of accounting for inflation as contained in the works of Walter Mahlberg and Eugen Schmalenbach.

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Dissertations / Theses on the topic "Economics of E. Schmalenbach"

1

Forrester, D. A. R. "Schmalenbach and business economics." Thesis, University of Strathclyde, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.382458.

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Schmalenbach, Julia Johanna [Verfasser], and Tim [Akademischer Betreuer] Pohlemann. "Untersuchung des Einflusses einer Homocysteinämie auf die Frakturheilung an der Maus / Julia Johanna Schmalenbach. Betreuer: Tim Pohlemann." Saarbrücken : Saarländische Universitäts- und Landesbibliothek, 2015. http://d-nb.info/1078017115/34.

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Schmalenbach, Inga [Verfasser], Klaus [Akademischer Betreuer] Pillen, Andreas [Akademischer Betreuer] Graner, and Maarten [Akademischer Betreuer] Koornneef. "Selection and phenotypic evaluation of a wild barley introgression library / Inga Schmalenbach. Betreuer: Klaus Pillen ; Andreas Graner ; Maarten Koornneef." Halle, Saale : Universitäts- und Landesbibliothek Sachsen-Anhalt, 2009. http://d-nb.info/1024937763/34.

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Schmalenbach, Christian [Verfasser]. "Interne und externe Kontrollmechanismen in der Aktiengesellschaft : Eine Untersuchung unter Berücksichtigung der US-amerikanischen Gesellschaftspraxis und der SE / Christian Schmalenbach." Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2016. http://d-nb.info/1106338359/34.

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Schmalenbach, Hanna [Verfasser], Josef Akademischer Betreuer] Hackforth, Hans-Jörg [Akademischer Betreuer] [Stiehler, and Michael [Akademischer Betreuer] Schaffrath. "Qualität im Sportjournalismus : Entwicklung eines Konzepts zur Beurteilung des Sportressorts im Print / Hanna Schmalenbach. Gutachter: Hans-Jörg Stiehler ; Michael Schaffrath. Betreuer: Josef Hackforth." München : Universitätsbibliothek der TU München, 2012. http://d-nb.info/1023128578/34.

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Schmalenbach, Hermann Hannes [Verfasser], and A. [Akademischer Betreuer] Albers. "Ontologien zum Bereitstellen von Gestaltungswissen am Beispiel von Ingenieurkeramik = Ontologies for design knowledge retrieval using the example of advanced ceramics / Hermann Hannes Schmalenbach. Betreuer: A. Albers." Karlsruhe : KIT-Bibliothek, 2013. http://d-nb.info/1042705097/34.

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Blincoe, Nicholas Joseph. "Derrida and economics : the economics of depression." Thesis, University of Warwick, 1992. http://wrap.warwick.ac.uk/57034/.

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Derrida and Economics analyses two essays of Jacques Derrida on the Public and Democracy, alongside other essays reflecting these political works. However, Derrida's political thought will be taken seriously by emphasising Economics before Politics. Economics will be viewed as a detour, a detour inflecting every attempt to present a meaningful political position or stable political realm. For Derrida, economics has the force of an oblique ruse. Derrida ADd BconoDdcs aligns Derrida's view of economics with the Eighteenth Century realisation that a stable SOciety, analogous to the Antique ideal of the Polis, is neither a common goal nor a proper object for Political philosophy. Here, Classical economics emerges as an oblique attempt to construct the conditions for the possibility of a political body through economic relations. This epistemological 'en passant' is familiar, in Britain, as Adam Smith's' Invisible Hand'. For Derrida, the equi valent Continental ruse is distinguished by a faith in 'dialectical idealisation'; a process bent upon securing an idealised po 11 tical space, but unable to limit its more speculati ve drifts. If Classical economics represents an attempt to construct the possibility of the Body Politic, Derrida's political essays deconstruct this possibility. His emphasiS upon the 'possible' highlights the effects of risk and competition in an economy that could never comfortably be identified wi th a stable Polt tical realm. For Derrida, economics is not simply an attempt to secure or rewrite more direct Political discourses. As he argues, its every detour is haunted by the possibility of speculative failure. Derrida argues an enthusiasm for economics can also imply a preoccupation with the finitude of the Body Politic. This observation allows him to comment upon the valorisation of death or redundancy in certain poli tical discourses; i. e. those analyses that, in the throes of Depression, remain devoted to the idea of redundancy as though to the object of a renewed political will.

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Kim, Sok Won. "Essays on monetary economics and financial economics." [College Station, Tex. : Texas A&M University, 2006. http://hdl.handle.net/1969.1/ETD-TAMU-1770.

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Zawisza, Tomasz. "Essays in public economics and health economics." Thesis, University of Cambridge, 2018. https://www.repository.cam.ac.uk/handle/1810/277511.

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In Chapter 1 of this thesis we examine two key empirical questions in public economics by exploiting the 2009 Polish tax reforms. First, we estimate the degree of substitution between employment and self-employment tax bases – on the extensive margin. In particular, we quantify the impact of changes in the differential in rates of taxation between the two tax bases on the propensity of taxpayers to declare any positive level of employment or self-employment income. Second, we contribute to the literature on elasticities of taxable income on the intensive margin – the responsiveness of taxable income to changes in marginal tax rates – by providing estimates which are more likely to be robust to changes in year-to-year income dynamics than previous estimates. To identify these effects, we exploit variation in marginal and total tax rates around the 2009 reforms which occurs independently of an individual’s position in the income distribution as a result of joint reporting with a spouse. At the same time, to obtain the extensive-margin responses, we exploit the uniqueness of the 2009 Polish tax reforms, which left the tax schedule un-changed for some types of self-employment while changing the tax schedule for the employed. The baseline estimates of the intensive-margin elasticities are around 0.2-0.3 for the employed and around 0.5-0.7 for the self-employed. The estimates jointly make possible the decomposition of the deadweight losses of the tax reform into intensive and extensive-margin responses, with the contribution of the extensive margin found to be around 7% of the total. In Chapter 2, we examine the optimal non-linear taxation in an environment in which individuals have the option of engaging in either employment or self-employment activity. We build on the estimates from Chapter 1 to calibrate an extension of the classic Mirrleesian model which allows for extensive-margin transitions between employment and self-employment. The results help rationalise the preferential tax treatment of self-employment income versus employment income given in certain tax systems. They also illustrate the ways in which the possibility of extensive-margin transitions between tax bases moderate the incentive to give such preferential treatment. Based on the parameterisation here, the presence of the extensive-margin ap- pears to have a limited impact on the optimal marginal and total tax rates faced by the employed and self-employed. This, together with the earlier decomposition of deadweight losses in Chapter 1 by types of response, points towards a limited role of the extensive margin as a consideration for optimal-tax design, at least as far as the employment and self-employment tax bases are concerned. Chapter 3 turns to a fundamental question in health economics: how do health states change over the life-cycle, and how does the risk of adverse health-shocks change over the life-cycle? Most economic models of individuals’ behaviour over the life-cycle, to the extent to which they incorporate a measure of health risk, assume a simplified unidimensional measure of health. We contribute to this literature by estimating a flexible dynamic factor model of health and health risk over an individual’s life using the rich health data from the Health and Retirement Study (HRS). We find that the many potentially collinear health indicators found in the HRS can broadly be summarized into four underlying factors. Three of these correspond to what may be termed subjective health measures, such as self-reported mobility, while a fourth corresponds to objective measures, including the number of overnight hospital stays, doctor visits and medical spending. The persistence of these underlying factors and the variance of their shocks are estimated as parameters of a vector auto-regressive process. We obtain results about the deterministic evolution of the health factors with age, the level of risk relating to each health measure, as well as heterogeneity by level of education. These are intended as building blocks of an ongoing project concerning the optimal design of disability insurance, given the health risks faced by individuals.

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Jorge, Fernandes Mata Tiago. "Dissent in economics : making radical political economics and post Keynesian economics, 1960-1980." Thesis, London School of Economics and Political Science (University of London), 2006. http://etheses.lse.ac.uk/2691/.

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The history of dissent in economics has thus far been subject to scant interest. The existing scholarship, authored by dissenters probing their own past, has failed to address the crucial questions of how dissent emerged and rooted itself. This study is about two dissenting communities, Radical Political Economics and Post Keynesian Economics. I review the circumstances that led to their emergence in the late 1960s and early 1970s. I draw from the histories of religious and scientific dissent to explore the making of the dissenters' challenge to the economics orthodoxy. Notably, I use the concept of boundary work to analyse the debates between dissenters and mainstream. The history of Radical Political Economics begins with the founding in 1968 of the Union for Radical Political Economics. Onto this Union converged a generation of young radicalised academics that sought to unite their political interests and their scholarly pursuits. After a period devoted to the design of a "paradigm of conflict," radicals turned to outreach work with popular movements. The new commitment brought divisive political identities into their Union that barred any agreement on a programme to transform economics. Post Keynesian Economics emerged in the aftermath of debates on capital theory between Cambridge left Keynesians and neoclassical economists. With the conviction that the debates signalled the emergence of a new theory in economics, American dissenters decided to ally with the Cambridge critics. The content of the alliance was redefined many times in the 1970s by a succession of spokespersons for the group. Of this period resulted a weakly bound community joined by a sense of shared ancestry. The two case studies reveal the diverse resources and allies that dissenters mustered for their battle with the economics orthodoxy. They show how the dissenters' challenge shaped the boundaries of their communities and the content of their identity.

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Books on the topic "Economics of E. Schmalenbach"

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Eugen Schmalenbach and German business economics. New York: Garland Pub., 1993.

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Schmalenbach, E. Schmalenbach's dynamic accounting and price-level adjustments: An economic consequences explanation. New York: Garland, 1990.

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Ehrung des Philosophen Herman Schmalenbach (1950/51). Siegen: Edition LGC, 2006.

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Brenner, Wolfgang. Schmalenbach: Ein Roman-Puzzle in 30 Teilen. Frankfurt am Main: Eichborn, 1997.

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Stockhecke, Kerstin. Marie Schmalenbach, 1835-1924: Pfarrersfrau und Schriftstellerin aus Westfalen. Bielefeld: Verlag für Regionalgeschichte, 1993.

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Stockhecke, Kerstin. Marie Schmalenbach, 1835-1924: Pfarrersfrau und Schriftstellerin aus Westfalen. 2nd ed. Bielefeld: Verlag für Regionalgeschichte, 1994.

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Schmalenbach, Dirk. Die qualifizierte Oligopolvermutung in [Paragraph] 23a II WB: Dirk Schmalenbach. Frankfurt am Main: P. Lang, 1987.

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Ganser, Fritz. Strukturen des Logos: Zur Phänomenologie des Bewusstseins bei Herman Schmalenbach. Bern: P. Lang, 1995.

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Brenner, Wolfgang. Die schlimmsten Dinge passieren immer am Morgen: Geschichten mit Schmalenbach. München: Deutscher Taschenbuch Verlag, 2004.

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Ich dachte schon, es ist was Schlimmes: Neue Geschichten mit Schmalenbach. München: Dt. Taschenbuch-Verl., 2006.

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Book chapters on the topic "Economics of E. Schmalenbach"

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Schuhmann, Karl. "Hermann Schmalenbach." In Edmund Husserl: Briefwechsel, 423–25. Dordrecht: Springer Netherlands, 1994. http://dx.doi.org/10.1007/978-94-011-0745-7_21.

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Karafyllis, Nicole C. "Herman Schmalenbach." In Simmel-Handbuch, 463–65. Stuttgart: J.B. Metzler, 2021. http://dx.doi.org/10.1007/978-3-476-05760-0_57.

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Wächter, Lars. "Schmalenbach, (Johann Wilhelm) Eugen." In Ökonomen auf einen Blick, 269–74. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-14307-7_41.

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Wächter, Lars. "Schmalenbach, (Johann Wilhelm) Eugen." In Ökonomen auf einen Blick, 351–57. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-29069-6_46.

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Tranas, Linas, and Emanuele Caminada. "Gerda Walther and Hermann Schmalenbach." In The Routledge Handbook of Phenomenology of Emotion, 133–43. Abingdon, Oxon; New York, NY : Routledge, 2020. | Series: Routledge handbooks in philosophy: Routledge, 2020. http://dx.doi.org/10.4324/9781315180786-12.

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Rudolph, Franz. "Eugen Schmalenbach (1873 bis 1955)." In Klassiker des Managements, 155–68. Wiesbaden: Gabler Verlag, 1994. http://dx.doi.org/10.1007/978-3-322-82529-2_17.

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Rudolph, Franz. "Eugen Schmalenbach und die Betriebswirtschaftslehre." In Klassiker des Managements, 15–16. Wiesbaden: Gabler Verlag, 1994. http://dx.doi.org/10.1007/978-3-322-82529-2_5.

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Lehmann, Patrick. "Kritische Würdigung der Konzepte von Schmalenbach und Eccles im Lichte der entscheidungslogisch orientierten Organisationstheorie." In Interne Märkte, 447–515. Wiesbaden: Deutscher Universitätsverlag, 2002. http://dx.doi.org/10.1007/978-3-322-89800-5_14.

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Schmid, Hans Bernhard. "Communal Feelings and Implicit Self-Knowledge. Hermann Schmalenbach on the Nature of the Social Bond." In The Phenomenological Approach to Social Reality, 197–217. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-27692-2_9.

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Spread, Patrick. "Economics and behavioural economics." In Economics for an Information Age, 145–74. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Routledge frontiers of political economy ; 249: Routledge, 2018. http://dx.doi.org/10.4324/9780429437014-6.

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Conference papers on the topic "Economics of E. Schmalenbach"

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Ghitulescu, Virgiliu. "HEALTH ECONOMICS: A BEHAVIORAL ECONOMICS APPROACH." In 5th International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018/1.4/s04.047.

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Nurpribadi, Giri, and Erina Rulianti. "Engineering Economics based on International Economics." In Proceedings of the 1st International Conference on Economics Engineering and Social Science, InCEESS 2020, 17-18 July, Bekasi, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.17-7-2020.2302999.

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KENYON, CHRIS. "INFORMATION-RESOURCE ECONOMICS — THE INTERSECTION BETWEEN GRID ECONOMICS AND INFORMATION ECONOMICS." In Proceedings of the 3rd International Workshop on Grid Economics and Business Models. WORLD SCIENTIFIC, 2006. http://dx.doi.org/10.1142/9789812773470_0005.

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Choi, Hak. "3D ECONOMICS." In 33rd International Academic Conference, Vienna. International Institute of Social and Economic Sciences, 2017. http://dx.doi.org/10.20472/iac.2017.33.007.

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Barnhardt, Ardeth. "Solar Economics." In Optics and Photonics for Advanced Energy Technology. Washington, D.C.: OSA, 2009. http://dx.doi.org/10.1364/energy.2009.wd1.

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Boehm, Barry W., and Kevin J. Sullivan. "Software economics." In the conference. New York, New York, USA: ACM Press, 2000. http://dx.doi.org/10.1145/336512.336584.

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Ma, Richard T. B., Dah ming Chiu, John C. S. Lui, Vishal Misra, and Dan Rubenstein. "Internet economics." In the 2007 ACM CoNEXT conference. New York, New York, USA: ACM Press, 2007. http://dx.doi.org/10.1145/1364654.1364662.

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Kephart, Jeffrey O., and Amy R. Greenwald. "Shopbot economics." In the third annual conference. New York, New York, USA: ACM Press, 1999. http://dx.doi.org/10.1145/301136.301243.

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NAITOH, KEN. "MORPHOLOGIC ECONOMICS." In Quantum Mechanics, Elementary Particles, Quantum Cosmology and Complexity. WORLD SCIENTIFIC, 2010. http://dx.doi.org/10.1142/9789814335614_0074.

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Anderson, Ross. "Security economics." In the 28th Annual Computer Security Applications Conference. New York, New York, USA: ACM Press, 2012. http://dx.doi.org/10.1145/2420950.2420971.

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Reports on the topic "Economics of E. Schmalenbach"

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Frank, Richard. Behavioral Economics and Health Economics. Cambridge, MA: National Bureau of Economic Research, November 2004. http://dx.doi.org/10.3386/w10881.

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Goldfarb, Avi, and Catherine Tucker. Digital Economics. Cambridge, MA: National Bureau of Economic Research, August 2017. http://dx.doi.org/10.3386/w23684.

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Shiller, Robert. Narrative Economics. Cambridge, MA: National Bureau of Economic Research, January 2017. http://dx.doi.org/10.3386/w23075.

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Mullainathan, Sendhil, and Richard Thaler. Behavioral Economics. Cambridge, MA: National Bureau of Economic Research, October 2000. http://dx.doi.org/10.3386/w7948.

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Abadi, Joseph, and Markus Brunnermeier. Blockchain Economics. Cambridge, MA: National Bureau of Economic Research, December 2018. http://dx.doi.org/10.3386/w25407.

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Lazear, Edward, and Paul Oyer. Personnel Economics. Cambridge, MA: National Bureau of Economic Research, October 2007. http://dx.doi.org/10.3386/w13480.

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Kimball, Miles. Cognitive Economics. Cambridge, MA: National Bureau of Economic Research, January 2015. http://dx.doi.org/10.3386/w20834.

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Stavins, Robert. Environmental Economics. Cambridge, MA: National Bureau of Economic Research, November 2007. http://dx.doi.org/10.3386/w13574.

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McMahon, Michael F. Coaching Economics. Bristol, UK: The Economics Network, January 2007. http://dx.doi.org/10.53593/n192a.

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Heutel, Garth, Juan Moreno-Cruz, and Katharine Ricke. Climate Engineering Economics. Cambridge, MA: National Bureau of Economic Research, November 2015. http://dx.doi.org/10.3386/w21711.

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