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Accounting Historians Notebook
Accounting -- Germany -- History; Accounting -- Germany -- Study and teaching
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Requisite Qualities Of Accountants (Bookkeepers) According To German Literature: 1723-1963, Detlef Karl Reeker
Requisite Qualities Of Accountants (Bookkeepers) According To German Literature: 1723-1963, Detlef Karl Reeker
Accounting Historians Notebook
Like any educational endeavor, accounting education must have objectives. The objectives of German accounting education have been developed since the 18th century in accordance with German accounting practice. Because accounting practice has changed in response to emerging accounting problems, a corresponding change in accounting educational objectives also might be expected. This paper examines 18th through 20th century German literature for evidence of changes in accounting educational objectives. It focuses on objectives relating to the students' development of personal virtues and work habits rather than those relating to the development of technical knowledge and skills. The term virtues is used to …