@article{oai:icu.repo.nii.ac.jp:00004139,
 author = {宮崎, 修行},
 issue = {81},
 journal = {社会科学ジャーナル},
 month = {Mar},
 note = {The accounting philosophy of E. Schmalenbach, which is the spiritual and
philosophical source of German management and accounting disciplines, consists
fundamentally 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 two
types of capitalism: Angro-American type of capitalism as well as Rhein-alpen
type of capitalism, and this basic difference of political economy has made a great
contribution to the variety of the later accounting theories and practices of the
German speaking countries.
These varieties of development of financial accounting contain those of socalled
dynamic theory of accounting made by Koelner Schule (school of Cologne),
which should be regarded as the direct successor of the Schmalenbach’s
accounting philosophy.
Especially the modern development of ecological and CSR (corporate social
responsibility) accounting owes much to the concept of “Gemeinwohl” based accounting
of Schmalenbach (contrary to that of “profit maximization”) which reflects
the socio-economic thought of Rhein-alpen capitalism, and can be rationally
interpreted by this historical context of German management thought.
Finally the further development of the ecological and CSR accounting and
disclosure praxis in Japan in the future should be expected and further constructed
along to this significant and meaningful development of political and economic
thought of Schmalenbach.},
 pages = {5--16},
 title = {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—},
 year = {2016}
}