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

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Janhuba, Miloslav. "Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 - 1955)." Český finanční a účetní časopis 2009, no. 1 (March 1, 2009): 66–71. http://dx.doi.org/10.18267/j.cfuc.20.

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12

Pudelko, Markus, Chris Carr, and B. Sebastian Reiche. "Schmalenbach Business Review Special Issue on International Strategy and Cross-Cultural Management Editorial." Schmalenbach Business Review 63, S3 (January 1, 2011): IV—X. http://dx.doi.org/10.1007/bf03396828.

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13

Humphries, Carl. "Schmalenbach on Standing Alone before God: A Philosophical Case-Study in Ontologico-Historical Understanding." Forum Philosophicum 21, no. 2 (November 15, 2017): 157–86. http://dx.doi.org/10.35765/forphil.2016.2102.10.

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This article explores the clarificatory potential of a specific way of approaching philosophical problems, centered on the analysis of the ways in which philosophers treat the relationship between ontological and historical forms of commitment. Its distinctive feature is a refusal to begin from any premises that might be considered “ontologistic” or “historicistic.” Instead, the relative status of the two forms of commitment is left open, to emerge in the light of more specific inquiries themselves. In this case the topic in question is furnished by an essay from the early twentieth century German philosopher Herman Schmalenbach, entitled “Der Genealogie der Einsamkeit” (somewhat problematically translated as “On Lonesomeness”). The aim is to show how the import of Schmalenbach’s historico-philosophical treatment of certain features arguably central to the spiritual practices and religious beliefs of Christianity can be more effectively grasped when approached in these terms. The first part provides an overview of the key points of Schmalenbach’s essay, while the second presents some conceptual-analytic considerations as a basis for exploring relations between ontological and historical forms of commitment as these figure in his text. Some possible broader implications for Christianity and its relationship to modern society are then also briefly sketched.

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14

Schaier, Sven, and Anne Paefgen. "Financial Reporting, Audit & Enforcement Tagung der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. 2004 in Köln." Controlling und Management 48, no. 4 (July 2004): 228–29. http://dx.doi.org/10.1007/bf03251417.

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15

Díaz, Daniel Carrasco, Esteban Hernández-Esteve, Maria Jesús Morales Caparrós, and Daniel Sánchez Toledano. "20TH CENTURY PUBLICATIONS ON COST ACCOUNTING BY SPANISH AUTHORS PREVIOUS TO THE STANDARDIZATION ACT (1900–1978)." Accounting Historians Journal 36, no. 2 (December 1, 2009): 139–79. http://dx.doi.org/10.2308/0148-4184.36.2.139.

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This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951–1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in the second period clearly reflects a monistic recording pattern, i.e., that cost accounting in combination with general accounting forms a homogeneous whole, with full-cost allocation on the basis of historical costs. The small differences found among these authors relate to a large extent to the fixed-costs allocation. This period corresponds to the introduction into Spain of the Central European school of accounting thought represented by Pedersen, Schmalenbach, Palle Hansen, and, above all, by Schneider. This influence intensified from 1951 onward. In the second half of the 20th century, German thought shared influence with American thought represented in the works of Kester, Horngren, Lang, Lawrence, Neuner, etc. The French Accounting Plan (General Chart of Accounts), published in 1957, also had an obvious influence on Spanish accounting scholars of this time. This influence is clearly shown in the Spanish standardization of cost accounting published in 1978 as part of the first Plan General de Contabilidad (General Accounting Plan) passed in 1973.

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16

Reitmaier, Christine, and Wolfgang Schultze. "Enhanced business reporting: value relevance and determinants of valuation-related disclosures." Journal of Intellectual Capital 18, no. 4 (October 9, 2017): 832–67. http://dx.doi.org/10.1108/jic-12-2016-0136.

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Purpose Enhanced business reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR disclosures that are directly related to firm valuation (value-based reporting (VBR)). Design/methodology/approach Data are hand collected from annual reports of German publicly listed companies over five years. The content analysis is based on the valuation-related disclosure framework of the German Schmalenbach Society of Business Administration. A 2SLS approach accounts for potential endogeneity. Findings Share-based compensation, leverage, corporate size, and share volatility are significant determinants of VBR. The level of VBR is significantly associated with market values and provides additional market value explanatory power, indicating its relevance to investors in the process of valuation and decision making. Also, the relevance of book value and earnings for explaining market values increases for firms with better VBR. The findings are robust to the exclusion of banks and assurance companies and to alternative model and variable specifications. Research limitations/implications The research contributes to the literature on voluntary disclosures by testing an EBR framework explicitly derived from valuation theory. The results provide indirect evidence of the investors’ use of respective valuation techniques in decision making. A contribution is made to the value relevance literature by showing that valuation-related disclosures constitute a suitable proxy for “other information” in the Ohlson’s (1995) model. Such disclosures complement traditional accounting metrics, i.e. book value and earnings, as basis for valuations. Potential caveats relate to the content analysis of annual reports and the endogeneity of voluntary disclosures. Originality/value This paper informs the debate on further developments of EBR in helping to identify important components thereof.

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17

Vatn, Arild. "Institutional Economics—The Economics of Ecological Economics!" Ecology, Economy and Society–the INSEE Journal 1, no. 1 (March 2, 2020): 5–9. http://dx.doi.org/10.37773/ees.v1i1.4.

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18

Backhaus, Jürgen G. "Good Economics, Bad Economics, and European Economics." Kyklos 49, no. 3 (August 1996): 449–63. http://dx.doi.org/10.1111/j.1467-6435.1996.tb01405.x.

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19

Bacchetta, Philippe, Andrew K. Rose, and Eric van Wincoop. "Intranational Economics and International Economics." Journal of International Economics 55, no. 1 (October 2001): 1. http://dx.doi.org/10.1016/s0022-1996(01)00092-7.

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20

Zsolnai, Laszlo. "Western economics versus Buddhist economics." Society and Economy 29, no. 2 (August 1, 2007): 145–53. http://dx.doi.org/10.1556/socec.29.2007.2.2.

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21

Eggertsson*, Thráinn. "On the economics of economics." Kyklos 48, no. 2 (May 1995): 201–10. http://dx.doi.org/10.1111/j.1467-6435.1995.tb02430.x.

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22

OSLINGTON, P. "Development Economics and Classical Economics." South African Journal of Economics 65, no. 1 (March 1997): 56–63. http://dx.doi.org/10.1111/j.1813-6982.1997.tb01354.x.

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23

Pollin, Robert. "Austerity Economics Is Bad Economics." New Labor Forum 22, no. 1 (January 2013): 86–89. http://dx.doi.org/10.1177/1095796012471636.

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24

Cameron, T. A. "Environmental Economics and Ecological Economics." Science 277, no. 5324 (July 18, 1997): 297d—301. http://dx.doi.org/10.1126/science.277.5324.297d.

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25

Barclay, Richard A. "Regulatory economics: “It's simple economics”." Natural Gas & Electricity 28, no. 10 (April 19, 2012): 25–27. http://dx.doi.org/10.1002/gas.21608.

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26

Davis, John B. "Stratification economics and identity economics." Cambridge Journal of Economics 39, no. 5 (December 15, 2014): 1215–29. http://dx.doi.org/10.1093/cje/beu071.

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27

Lodewijks, John. "Economics: The doctoring of economics." Journal of Australian Studies 26, no. 74 (January 2002): 73–89. http://dx.doi.org/10.1080/14443050209387786.

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28

Bröchner, Jan. "Construction economics and economics journals." Construction Management and Economics 36, no. 3 (December 8, 2017): 175–80. http://dx.doi.org/10.1080/01446193.2017.1410197.

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29

Lutz, Mark. "Social economics and economics imperialism." Forum for Social Economics 23, no. 1 (January 1993): 1–12. http://dx.doi.org/10.1007/bf02778970.

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30

Rodgers, Gerry. "Institutional Economics, Development Economics and Labour Economics (The Distinguishedl Lecture)." Pakistan Development Review 31, no. 4I (December 1, 1992): 581–605. http://dx.doi.org/10.30541/v31i4ipp.581-605.

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It seems to be quite fashionable for economists to be interested in institutions nowadays. At least, there is a growing interest among economists in the economic effects of institutions (reflected most obviously in the award of the 1991 Nobel Prize to Ronald Coase). And quite a few books on the economics of institutions have been coming out recently.! Sociologists are not impressed, of course. Institutions are and always have been central to much sociological theory. But for economists, an interest in institutions has in the past been off the mainstream. One reason may be that it is difficult to reach agreement on what institutions really represent, because there are so many ways and levels at which one can consider them. One definition is that "institutions are the humanly devised constraints that structure political, economic and social interaction" [North (1991)]. "Humanly devised" might seem too purposive for some tastes. Others refer to "rules of a society or of organisations that facilitate co-ordination among people by helping them form expectations which each person can reasonably hold in dealing with others" (Ruttan and Hayami); or "complexes of norms of behaviour that persist over time, by serving collectively valued purposes" (Uphoff) [both cited in Nabli and Nugent (l989a), p. 7].

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31

Becchio, Giandomenica. "Behavioral economics, gender economics, and feminist economics: friends or foes?" Journal of Economic Methodology 26, no. 3 (June 6, 2019): 259–71. http://dx.doi.org/10.1080/1350178x.2019.1625218.

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32

Verry, Donald, Michael Parkin, and Peter Curwen. "Economics." Economic Journal 101, no. 408 (September 1991): 1313. http://dx.doi.org/10.2307/2234458.

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33

Zieburtz, William B. "Economics." Water Environment Research 72, no. 6 (October 1, 2001): 1844–56. http://dx.doi.org/10.2175/106143000x144303.

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34

Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 77, no. 6 (September 2005): 2902–33. http://dx.doi.org/10.2175/106143005x54696.

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35

Parcero, Miriam E., and Daniela E. Maier. "Economics." Water Environment Research 78, no. 10 (September 2006): 2136–45. http://dx.doi.org/10.2175/106143006x119530.

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36

Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 79, no. 10 (September 2007): 2210–18. http://dx.doi.org/10.2175/106143007x218728.

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Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 80, no. 10 (October 2008): 2058–65. http://dx.doi.org/10.2175/106143008x328905.

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Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 81, no. 10 (September 10, 2009): 2255–62. http://dx.doi.org/10.2175/106143009x12445568400890.

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39

Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 82, no. 10 (January 1, 2010): 2171–79. http://dx.doi.org/10.2175/106143010x12756668802337.

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Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 83, no. 10 (January 1, 2011): 1985–94. http://dx.doi.org/10.2175/106143011x13075599870333.

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41

Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 84, no. 10 (October 1, 2012): 1941–51. http://dx.doi.org/10.2175/106143012x13407275695913.

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Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 85, no. 10 (October 1, 2013): 2072–84. http://dx.doi.org/10.2175/106143013x13698672323146.

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43

Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 86, no. 10 (October 1, 2014): 2097–106. http://dx.doi.org/10.2175/106143014x14031280668614.

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Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 87, no. 10 (October 1, 2015): 1914–22. http://dx.doi.org/10.2175/106143015x14338845156506.

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Palley, Paul D., and Miriam E. Parcero. "Economics." Water Environment Research 88, no. 10 (October 1, 2016): 1905–17. http://dx.doi.org/10.2175/106143016x14696400495893.

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Parcero, Miriam E. "Economics." Water Environment Research 89, no. 10 (October 1, 2017): 1866–75. http://dx.doi.org/10.2175/106143017x15023776270683.

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47

Wilkinson, Robert L. "Economics." Water Environment Research 67, no. 4 (June 1995): 756–57. http://dx.doi.org/10.2175/106143095x135994.

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Wilkinson, Robert L. "Economics." Water Environment Research 68, no. 4 (June 1996): 827–28. http://dx.doi.org/10.2175/106143096x135696.

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Wilkinson, Robert L. "Economics." Water Environment Research 69, no. 4 (June 1997): 931–32. http://dx.doi.org/10.2175/106143097x135145.

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Zieburtz, William B. "Economics." Water Environment Research 71, no. 5 (August 1999): 1127–28. http://dx.doi.org/10.2175/106143099x134036.

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