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Schmalenbachs Dynamische Bilanz: Darstellung, Kritik Und Antikritik by Werner Muscheid

Schmalenbachs Dynamische Bilanz: Darstellung, Kritik Und Antikritik

by Werner Muscheid
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Book cover type: Paperback
  • ISBN13: 9783663039785
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Publication Date:
  • Pages: 180
  • Original Price: EUR 51.39
  • Language: German
  • Edition: 1957
  • Item Weight: 313 grams
  • BISAC Subject(s): Management Science

Schmalenbachs "Dynamische Bilanz" erlebte Ende des Jahres 1953 ihre 11. Auf- lage, und das obwohl - oder vielleicht gerade weil - es sich bei ihr um das wohl umstrittenste betriebswirtschaftliche Buch überhaupt handelt. Der Umfang der Kritik an diesem Buch stellt wirklich, wie Schmalenbach einmal schreibt, einen Rekord dar. In einer Untersuchung, die es sich wie die vorliegende zur Aufgabe gemacht hat, diese Kritik an der Dynamischen Bilanz darzustellen und sie auf ihre Gewich- tung und Stichhaltigkeit hin zu prüfen, können infolgedessen nicht alle zu irgend- einer Zeit einmal gemachten Einwände im einzelnen vollständig und erschöpfend behandelt werden. Es kann vielmehr lediglich ein Eingehen auf eine Auswahl der kritischen Stimmen gegen das Schmalenbachsche Buch erwartet werden; eine Auswahl, die aber einmal geeignet sein mu , die Kritik an der Dynamischen Bilanz zu repräsentieren, und bei der es zum anderen möglich sein mu , die wich- tigsten Argumente der übrigen, nicht in einem eigenen Abschnitt gewürdigten Kritiker einzubauen. Diese Auswahl glaubt der Verfasser in den Kritiken von Lion, Hasenack und Rieger gefunden zu haben, und das deshalb, weil jede dieser Kritiken - das wird im einzelnen zu beweisen sein - typisch für eine bestimmte Einstellung gegen- über Schmalenbach und seiner Dynamischen Bilanz ist.

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