Accounting and the business economics tradition in Germany

Title data

Busse von Colbe, Walther ; Fülbier, Rolf Uwe:
Accounting and the business economics tradition in Germany.
In: Biondi, Yuri; Zambon, Stefano (Hrsg): Accounting and Business Economics : Insights from National Traditions. - New York : Routledge , 2013 . - pp. 39-68 . - (Routledge Studies in Accounting ; 13 )
ISBN 978-0-415-88702-1

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The recent financila crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broaderimplications of accounting for the economy and society. Accounting and Business Economics brings togetherleading international scholars to examine the current state of accounting theory and its fundamentalconnection with the economics and finance of firms, viewing the business entity from not only accounting, butalso national, economic, social, political, juridical, anthropological, and moral points of view.