Germany and France have old glory and we wanted to recall some features of the history of their accountants on the threshold of the changing era of international standards. Many theories were put forth by creative European authors; Europeans discussed the personality and materialistic theories,...

This paper consists of two parts. Part I, dealing with the first half of the twentieth century, begins with some introductory words on the pre-eminence of German accounting research during the first half of the twentieth century, and offers a survey of the most important theories of accounts...

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue...