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Dynamic Theory and Replacement Cost Accounting: The Schmalenbach‐Schmidt Polemic of the 1920s

Dynamic Theory and Replacement Cost Accounting: The Schmalenbach‐Schmidt Polemic of the 1920s Introduces to English‐speaking audiences Schmidt′s defence of replacement cost accounting vis‐à‐vis Schmalenbach. That defence is significant in that it offers a reconciliation of replacement cost accounting with Schmalenbach′s dynamic theory. Argues that although Schmalenbach′s ideas predominated in Germany in the 1920s and 1930s, Schmidt′s ideas laid the groundwork for more recent accounting thought in that country. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Dynamic Theory and Replacement Cost Accounting: The Schmalenbach‐Schmidt Polemic of the 1920s

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Publisher
Emerald Publishing
Copyright
Copyright © 1992 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579210008262
Publisher site
See Article on Publisher Site

Abstract

Introduces to English‐speaking audiences Schmidt′s defence of replacement cost accounting vis‐à‐vis Schmalenbach. That defence is significant in that it offers a reconciliation of replacement cost accounting with Schmalenbach′s dynamic theory. Argues that although Schmalenbach′s ideas predominated in Germany in the 1920s and 1930s, Schmidt′s ideas laid the groundwork for more recent accounting thought in that country.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Mar 1, 1992

Keywords: Accounting history; Balance sheets; Accounting theory; Capitalization; Cost accounting; Germany; Replacement

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