Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
New York u.a.
Garland
1990
|
| Schriftenreihe: | New works in accounting history
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002741838&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XI, 340 S. |
| ISBN: | 0815300077 |
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Datensatz im Suchindex
| _version_ | 1819341621946220544 |
|---|---|
| adam_text | h
CONTENTS
Page
1. Limperg s Bedrijfseconomie and Schmidt s Betriebswirtschaft 1
2. Limperg and Schmidt: An Introduction to Their Ideas and
the Prevailing Economic Background
(i) Renewed Interest in Schmidt and Limperg 7
(ii) From Chaos to Pattern 7
(iii) Controversies of Schmidt and Limperg 9
(iv) Prevailing Economic Circumstances in 1920 s Europe 14
(v) Economic and Accounting Consequences of the
1921 23 German Hyperinflation 18
(vi) Summary 30
3. Dr Theodore Limperg, Jr
(A) Limperg and the Background to his Replacement Cost Accounting 31
(i) Early Professional Associations 31
(ii) Limperg s Theory 32
(B) Biographical Data and Other Translations of Limperg s Ideas 34
(a) R. Burgert, Reservations about Replacement Value1
Accounting in the Netherlands , Abacus,
December 1972, pp.111 126. 35
(b) Th. Limperg, De gevolgen van de depreciatie van de
gulden voor de berekening van waarde en winst (The
Consequences of the Depreciation of the Guilder for the
Calculation of Value and Profit), Maanblad voor Accountancy
en Bedrijfshuishoudkunde, January 1937, pp. 14 31. 55
(c) G.I. Groeneveld etal., Bedrijfseconomie, Vol. n 1968, pp. 49 140;
Sections: 73
A.III De theorie der vervangingswaarde
(Replacement Value Theory), and 75
B.I De kostprijs en zijn functie in de
voortbrenging (The Basic Principles of Costing). 101
X
4. Julius Augustus Fritz Schmidt
(A) Schmidt and the Background to his Organic Tageswertbilanz 167
(i) Schmidt s Professional Activities 167
(ii) Schmidt and the 1920s Betriebswirtschaftslehre 169
(iii) Schmidt s Published Work and the Essential Features of
Organic Accounting 172
(B) Biographical Data and Other Translations of Schmidt s Ideas 175
(a) Karl Schwantag, Fritz Schmidts wissenschaftliches Werk
(The Academic Work of Fritz Schmidt), Abacus, September 1986,
pp.90 99; translation of original which appeared in
Zeitschriftfur Betriebswirtschaft, January 1951, pp.1 14. 177
(b) Dr. Voigtlander, Bibliographic: Das wissenschaftliche Werk
von F. Schmidt (Bibliography: Fritz Schmidt s
Academic Work), Abacus, September 1986, pp.99 102;
translation of original which appeared in Zeitschriftfur
Betriebswirtschaft, January 1952, pp.182 5. 195
(c) Fritz Schmidt, De winst van de onderneming (Enterprise Profit)
De naamlooze vennootschap roermond, 15 February 15 March
1923, pp.302 4 and 332 4. 203
(d) Fritz Schmidt, Gewinn und Bilanzwert (Profit and Balance Sheet
Value), Proceedings, Second International Accountants Congress,
1926, pp.381 419. 215
(e) Fritz Schmidt, Indexziffern (Index Numbers), in H. Nicklisch
Handworterbuch der Betriebswirtschaftslehre, 1927, pp.274 82. 247
(f) Fritz Schmidt, 1st Wertanderung am ruhenden VermSgen Gewinn
oder Verlust? (Do Holding Gains or Losses Represent Profit
or Loss?), Zeitschriftfur Betriebswirtschaft, 1928,pp.l 19. 255
5. Limperg and Schmidt: Similarities and Differences
(i) Summary 277
(ii) Similarities and Differences Expanded 277
6. Limperg and Schmidt Influence, Evolution and Acts of Faith
(i) Pattern 287
(ii) Betriebswirtschaftslehre Participants in Context 290
(iii) Management and the Replacement Cost Dictum 291
(iv) Indexbuchfuhrung and Goldmarkbilanz 295
(vi) Betriebswirtschqftslehre Rather than the Bedrijfseconomie
Movement 300
7. Conclusion 303
Appendices
Appendix I: Summary Features of Major French and German
Inflation Accounting Proposals 1921 26. 307
Appendix II: Bibliography of German Publications on Accounting
and the Hyperinflation
Table II. 1: Articles 1908 1930 in Chronological Order 309
Table II. 2: Books 1910 1928 in Chronological Order 315
Table II. 3: Miscellaneous German Publications 1924 52 323
Appendix III: Comparative Analysis of Schmidt s Die organische
Tageswertbilanz, (Editions 1,2 3) 325
References 329
|
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| id | DE-604.BV004418693 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T08:17:59Z |
| institution | BVB |
| isbn | 0815300077 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-002741838 |
| oclc_num | 22906990 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| physical | XI, 340 S. |
| publishDate | 1990 |
| publishDateSearch | 1990 |
| publishDateSort | 1990 |
| publisher | Garland |
| record_format | marc |
| series2 | New works in accounting history |
| spellingShingle | Clarke, Frank L. Dean, Graeme W. Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s Limperg, Thʹeodore <1879-1961> Limperg, Theodore <1879-1961> Schmidt, Fritz <1882-1950> Schmidt, Fritz 1882-1950 (DE-588)119020734 gnd Limperg, Theodore 1879-1961 (DE-588)119002299 gnd Accounting gtt Cost accounting gtt Replacement of industrial equipment Accounting Rechnungswesen (DE-588)4048732-5 gnd Reinvestition (DE-588)4124047-9 gnd |
| subject_GND | (DE-588)119020734 (DE-588)119002299 (DE-588)4048732-5 (DE-588)4124047-9 |
| title | Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s |
| title_auth | Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s |
| title_exact_search | Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s |
| title_full | Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s Frank L. Clarke ; Graeme W. Dean, |
| title_fullStr | Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s Frank L. Clarke ; Graeme W. Dean, |
| title_full_unstemmed | Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s Frank L. Clarke ; Graeme W. Dean, |
| title_short | Contributions of Limperg and Schmidt to the replacement cost debate in the 1920s |
| title_sort | contributions of limperg and schmidt to the replacement cost debate in the 1920s |
| topic | Limperg, Thʹeodore <1879-1961> Limperg, Theodore <1879-1961> Schmidt, Fritz <1882-1950> Schmidt, Fritz 1882-1950 (DE-588)119020734 gnd Limperg, Theodore 1879-1961 (DE-588)119002299 gnd Accounting gtt Cost accounting gtt Replacement of industrial equipment Accounting Rechnungswesen (DE-588)4048732-5 gnd Reinvestition (DE-588)4124047-9 gnd |
| topic_facet | Limperg, Thʹeodore <1879-1961> Limperg, Theodore <1879-1961> Schmidt, Fritz <1882-1950> Schmidt, Fritz 1882-1950 Limperg, Theodore 1879-1961 Accounting Cost accounting Replacement of industrial equipment Accounting Rechnungswesen Reinvestition |
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