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Note: Graves, Sweeney And Goldmarkbilanz -- Whither Sweeney And Schmidts Tabeswertbilanz?, Graeme Dean, Frank L. Clarke

Accounting Historians Journal

Graves [1987] very competent and well-documented descriptions of Mahlberg's and Schmalenbach's Goldmarkbilanz techniques should raise no objections on technical grounds. He ably captures and amplifies the mechanical aspects of these major Betriebswirtschaftslehre proposals. However, the linking of Sweeney with these Goldmarkbilanz proposals in the title and in the first few and then in the final pages of the article, is cause for concern. By only considering links with the Goldmarkbilanz techniques, Graves does less than reasonable justice to Sweeney's development of the case for Stabilized Accounting. By not considering the other major stabilization proponent, Fritz Schmidt, albeit a proponent of …