Departmental Bulletin Paper ドイツ会計における貨幣利益概念と財貨利益概念—シュマーレンバッハからミュラー=ヴェンクにいたる道程—

宮崎, 修行

The accounting philosophy of E. Schmalenbach, which is the spiritual andphilosophical source of German management and accounting disciplines, consistsfundamentally of (1) accounting theory based on the concept of “Gemeinwohl(social well-being)” as well as (2) accounting system for the private profit maximization.The basic difference of both accounting styles derives basically from twotypes of capitalism: Angro-American type of capitalism as well as Rhein-alpentype of capitalism, and this basic difference of political economy has made a greatcontribution to the variety of the later accounting theories and practices of theGerman speaking countries.These varieties of development of financial accounting contain those of socalleddynamic theory of accounting made by Koelner Schule (school of Cologne),which should be regarded as the direct successor of the Schmalenbach’saccounting philosophy.Especially the modern development of ecological and CSR (corporate socialresponsibility) accounting owes much to the concept of “Gemeinwohl” based accountingof Schmalenbach (contrary to that of “profit maximization”) which reflectsthe socio-economic thought of Rhein-alpen capitalism, and can be rationallyinterpreted by this historical context of German management thought.Finally the further development of the ecological and CSR accounting anddisclosure praxis in Japan in the future should be expected and further constructedalong to this significant and meaningful development of political and economicthought of Schmalenbach.

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