La rappresentazione del patrimonio e del reddito nel bilancio secondo l’approccio dualista tedesco: l’attualità dei contributi di Schmidt e Sewering

Journal title CONTABILITÀ E CULTURA AZIENDALE
Author/s Giacomo Manetti, Massimo Cecchi, Luca Bagnoli
Publishing Year 2016 Issue 2016/1 Language Italian
Pages 22 P. 41-62 File size 497 KB
DOI 10.3280/CCA2016-001004
DOI is like a bar code for intellectual property: to have more infomation click here

Below, you can see the article first page

If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits

Article preview

FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.

In the context of German financial reporting theories of the first half of the twentieth century, this paper examines the role and influence of the two most important German dualists (Fritz Schmidt and Karl Sewering) on the International Accounting Standards The present research has exploratory nature and aims at reconstructing the main purposes, the theoretical-practical approach and the main impacts on the Accounting studies (in particular on the concept of capital maintenance) at the international level of these authors . The aims of the study are pursued through a deductive methodological approach, based on a survey of historiographical nature documentary. Our findings indicate some elements, which require further investigation to lead to certain conclusions, in support of the thesis that the commissions which drafted the fourth EU directive, and the IASB Framework have been made use of the ideas and proposals of the German dualists with particular reference to the preservation of capital, albeit indirectly. In the conclusions, we outline the main limitations of this study and its possible developments.

Keywords: Schmidt, Sewering, dualistic theories, capital maintenance, Germany

  1. Amey L. (1969). The Efficiency of Business Enterprises. London: George Allen and Unwin.
  2. Amodeo D. (1989). Ragioneria generale delle imprese. Napoli: Giannini.
  3. Bagnoli L. (1997). Il bilancio organico di Fritz Schmidt nel pensiero economicoaziendale tedesco della prima metà del ’900. Padova: Cedam.
  4. Baxter W.T. (1971). Depreciation, Sweet and Maxwell. Londra.
  5. Bell P.W. (1982). CVA, CCA and CoCoA: How Fundamental are the Differences?. Melbourne: Australian Accounting Research Foundation.
  6. Busse Von Colbe W. (1996). Accounting and the Business Economics Tradition in Germany. The European Accounting Review, 5, 3: 413-434.
  7. Campanini C. (1966). Saggio sul contenuto del bilancio d’esercizio (stato patrimoniale) nella dottrina tedesca. Bologna: Clueb.
  8. Cassandro P.E. (1975). Betriebswirtschaftslehre ed economia aziendale. Rivista Italiana di Ragioneria e di Economia Aziendale, 7-8: 243-258.
  9. Catturi G. (1989). Teorie contabili e scenari economico-aziendali. Padova: Cedam.
  10. Ceriani G. (1991). L’integrità economica del capitale in condizioni economiche perturbate. In Studi in onore di Ubaldo De Dominicis. Trieste: Lint.
  11. Clarke F.L., Dean G.W. (1996). Schmidt, Julius August Fritz (1882-1950), In M.
  12. Chatfield, R. Vangermeersch (a cura di). The History of Accounting: An International enciclopedia. New York: Garland Publishing.
  13. Corsi C. (2006). Funzione del bilancio e capital maintenance nella dottrina tedesca del primo Novecento: alcuni spunti per una riflessione sugli orientamenti del Framework IASB. In Gruppo di studio e attenzione dell’Accademia Italiana di Economia Aziendale (a cura di). L’analisi degli effetti sul bilancio dell’introduzione dei principi contabili internazionali IAS/IFRS. Roma: Rirea.
  14. De Dominicis U. (1959). I bilanci delle imprese nei periodi di oscillazione del valore economico della moneta. Torino: Levrotto e Bella.
  15. Döllerer G. (1959). Grundsätze ordnungsmäßiger Buchführung, deren Entstehung und Ermittlung. Der Betriebs-Berater, Jg. 14.
  16. Edwards E.O., Bell P.W. (1961). The Theory and Measurement of Business Income. Berkeley-Los Angeles: University of California Press.
  17. Elmendorff W. (1967). Harmonisierung der einzelstaatlichen Rechnungslegungsvorschriften in der Europäischen Wirtschaftsgemeinschaft. Düsseldorf: Journal UEC.
  18. Engels W. (1962). Betriebswirtschaftliche Bewertungslehre im Licht der Entscheidungstheorie. Colonia: Westdeutscher Verlag.
  19. Ferraris Franceschi R. (1978). L’indagine metodologica in economia aziendale. Milano: Giuffrè.
  20. Flower J. (1971). Measurement of Divisional Performance. Accounting and Business Research, 1, 3: 205-214.
  21. Frazza B. (2010). L’economia aziendale in Germania. Dalle origini ai principi contabili IAS/IFRS: natura, oggetto e metodo. Roma: Aracne Editore.
  22. IASB (International Accounting Standard Board) (2010). Conceptual Framework for Financial Reporting. Londra: IFRS Foundation.
  23. Kosiol E. (1976). Pagatorische Bilanz. Die Bewegungsbilanz als Grundlage einer integrativ verbundenen Erfolgs-, Bestands- und Finanzrechnung. Berlino: Duncker & Humblot. Küpper H.U., Mattessich R. (2005). Twentieth Century Accounting Research in the German Language Arena”. Accounting, Business and Financial History, 15, 3: 345-410.
  24. Le Coutre W. (1924). Grundzüge der Bilanzkunde. Eine totale Bilanzlehre. Lipsia: Gloeckner.
  25. Manetti G. (2008). Le teorie di bilancio tedesche del ventesimo secolo. Milano: FrancoAngeli.
  26. Masini C. (1963). La dinamica economica nei sistemi dei valori d’azienda. Valutazioni e rivalutazioni. Milano: Giuffrè.
  27. Mattessich R. (2003). Accounting Research and Researchers in the Nineteenth Century and the Beginning of the Twentieth Century: an International Survey of Authors, Ideas and Publications. Accounting, Business and Financial History, 13, 2: 125-170.
  28. Mattessich R. (2008). Two Hundred Years of Accounting Research. London e New York: Routledge.
  29. Mattessich R. (1986). Fritz Schmidt (1882–1950) and his Pioneering Work of Current Value Accounting in Comparison to Edwards and Bell’s theory. Contemporary Accounting Research, 2, 2:157-178.
  30. Moxter A. (1974). Bilanzlehre. Einführung in die Bilanztheorie. Wiesbaden: Gabler.
  31. Moxter A. (1984). Das Realisationsprinzip - 1884 und heute. Betriebs-Berater, jg. 39.
  32. Moxter A. (1985). Bilanzrechtsprechung. Tübingen: Mohr.
  33. Nicklisch H. (1912). Allgemeine kaufmännische Betriebslehre als Privatwirtschaftslehre des Handels und der Industrie. Lipsia: Poeschel.
  34. Nicklisch H. (1929). Die Betriebswirtschaft. Stoccarda: Poeschel.
  35. Nobes C., Parker R. (1991). Comparative International Accounting, Third Edition. Hemel Hempstead: Prentice Hall.
  36. Onida P. (1940). Il bilancio d’esercizio nelle imprese. Milano: Giuffrè.
  37. Onida P. (1951). Le discipline economico aziendali. Oggetto e metodo. Milano: Giuffrè.
  38. Peasnell K., Whittington G. (2010). The Contribution of Philip W. Bell to Accounting Thought. Accounting Horizons, 24, 3: 509-518.
  39. Peasnell K., Dean G., Gebhardt G. (2009). Reflections on the Revision of the IASB Framework by EAA Academics. Abacus, 45, 4: 518-527.
  40. Perrone E. (1990). I “sistema tedesco” dei principi contabili e la IV direttiva CEE. Padova: Cedam.
  41. Perrone E. (1998). I concetti di costo e di ricavo nella dottrina economico-aziendale tedesca. Padova: Cedam.
  42. Reali F. (1999). Il ruolo del bilancio nel ventesimo secolo. L’evoluzione della “Trasparenza contabile” e le implicazioni di contabilità internazionale. Padova: Cedam.
  43. Rieger W. (1928). Einführung in die Privatwirtschaftslehre. Erlangen: Palm & Enke.
  44. Schmalenbach E. (1919). Grundlagen dynamischer Bilanzlehre. Zeitschrift für handelswissenschaftliche Forschung, 13. Jg.
  45. Schmalenbach E. (1933). Grundsätze ordnungsmäßiger Bilanzierung. Zeitschrift für handelswissenschaftliche Forschung, 27, 5: 225-233.
  46. Schmidt F. (1917). Der Lehrbetrieb in der Privatwirtschaftslehre an den deutschen Handelshochschulen. Zeitschrift für Handelswissenschaft und
  47. Handelspraxis, 10. Schmidt F. (1921). Die organische Bilanz in Rahmen der Wirtschaft. Lipsia: Glöckner.
  48. Schmidt F. (1929). Die organische Tageswertbilanz. Wiesbaden: Gabler.
  49. Schmidt F. (1950). Allgemeine Betriebswirtschaftslehre. Wiesbaden: Gabler.
  50. Schruff L. (1986). Entwicklung der 4. EG Richtlinie. Düsseldorf.
  51. Sewering K. (1925). Die Einheitsbilanz: die Überbrückung des Gegensatzes zwischen statischer und dynamischer Bilanzlehre. Lipsia: G.A. Gloeckner.
  52. Simon H.V. (1910). Die Bilanzen der Aktiengesellschaften und Kommanditgesellschaften auf Aktien. Berlino: Gutentag.
  53. Solomons D. (1965). Divisional Performance: Measurement and Control. Homewood, IL: Irwin.
  54. Walb E. (1926). Die Erfolgsrechnung privater und öffentlicher Betriebe. Berlino: Spaeth & Linde.
  55. Whittington G. (2008a). Fair Value and the IASB/FASB Conceptual Framework
  56. Project: an Alternative View. Abacus, 44, 2: 139-168.
  57. Whittington G. (2008b). Harmonisation or Discord? The Critical Role of the IASB Conceptual Framework Review. Journal of Accounting and Public Policy, 27: 6: 495-502.
  58. Whittington G. (2008c). What the ‘Old Guys’ Can Tell Us: Edwards and Bell’s ‘The Theory and Measurement of Business Income’. The Irish Accounting Review, 15, 1: 73-84.
  59. Wöhe G. (2000). Einführung in die allgemeine Betriebswirtschaftslehre. Monaco: Vahlen.
  60. Zappa G. (1937). Il reddito d’impresa. Scritture doppie, conti e bilanci di aziende commerciali. Milano: Giuffrè.

Giacomo Manetti, Massimo Cecchi, Luca Bagnoli, La rappresentazione del patrimonio e del reddito nel bilancio secondo l’approccio dualista tedesco: l’attualità dei contributi di Schmidt e Sewering in "CONTABILITÀ E CULTURA AZIENDALE" 1/2016, pp 41-62, DOI: 10.3280/CCA2016-001004