The paper remembers the 85th anniversary of the publication: “Bilanzwert, Bilanzgewinn und Bilanzumvertung” [Valuation and revaluation for balance sheet, the profit in financial balance] by professor Fritz Schmidt, printed in Leipzig (Germany) 1924. This book contains the principles of...

This text focuses on the role and meaning of prominent German economist in the first half of 20th century, J. W. E. Schmalenbach. Author explains some aspects of the dynamic balancing theory, created of Schmalenbach in 1919. The aim by Schmalenbach was the new formulation of the basic balancing...

This paper focused on detailed characterization of some basic elements of accounting science. The author highlighted the necessity of understanding basic terms, categories and constitution of accounting theory for next development of the standardization process by financial reporting. The...

This paper reports the results of a one-year review of the four top accounting research journals (AOS, JAE, JAR and TAR) and of EAR in a comparison purpose. 158 research articles are reviewed. Topics, methods of data collection, methods of data processing and researchers' nationalities are...

PENSAMIENTO ÚNICO Y CONTABILIDAD: LA POSIBILIDADResumenLos caminos para consolidar a la contabilidad como disciplina son diversos. La mirada convencional,que busca constituirla en una disciplina científica económica y positivista, está basada en presupuestosque deben juzgarse con rigor...

In Finland the accounting theory put forward by Professor Martti Saario (in 1958, 1959, and partly 1945) is dominant in accounting legislation, teaching and research. This paper reviews the theory, states the unstated economic assumptions on which the theory must be based, and compares the...