Purpose – This paper's purpose is to show how literary texts can be used as a source for gaining insights into social practices, including accounting. It aims to deepen our understanding of such social practices in their cultural, social, economic and political contexts by examining portrayals...

Describes briefly the personal histories and important professional association of Gustav Schmoller and Friedrich Althoff emphasizing their innovatory period 1870-1882 at Strasburg.

Compares research and teaching of today's business economics with its predecessor disciplines before 1890. Describes attempts to organize commercial high schools from 1890 – business economics has its roots in these institutions. Discusses the reasons for the separation of business economics,...

Discusses the factors relating to the success of Friedrich Althoff as an innovator (or entrepreneur), within the nineteenth century bureaucratic Prussian public administration, that enabled him to be the driving force in the building of the university system. These include acquiring control over...

Describes the development of the Austrian university system 1875-1914. German influence was detrimental to Austrian universities' hopes for improving standards, higher status and autonomy. German scholarship was linked with German nationalism – increasing conflict between German-speaking and...

Argues that the autonomy of the Althoff administration was based on the “personal regime” of Friedrich Althoff. The public choice approach of bureaucratic behaviour reveals the basis for this autonomy: professionalism and continuity. Manageable span of control and entrepreneurship...

Looks at the university at the end of the nineteenth century using the concept of a “social institution”, and applying four approaches. A functional analysis provides insights into the kinds of knowledge a university produces. Examination of changes in these functions in the nineteenth...