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German Accounting Tradition - EAA

Page 13 eaa newsletter, issue 3/2011 European traditions in Accounting German Accounting Tradition Rolf Uwe F lbier and Joachim Gassen The Beginning Although Accounting thought in Ger-many can be traced back (at least) to the business practices of the Fugger family, the development of the aca-demic German Accounting Tradition is closely connected to the development of business administration as a sepa-rate academic discipline in Germany. Erich Gutenberg (1897-1984), one of the most influential German business scholars in the 20th century, even claims that Accounting research has helped German business administra-tion to establish itself as a science. Also one of the oldest and most im-portant associations for business ad-ministration in Germany, the Schmalenbach Society, bears the name of Eugen Schmalenbach (1873-1955), an Accounting researcher and another major protagonist of German business economics in its early era.

Page 14 eaa newsletter, issue 3/2011 Accounting research in Germany (cont’d) (continued from the previous page) After World War I, the attempts to

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