The history of the German public accounting profession:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Garland
1997
|
| Ausgabe: | Rev. translation |
| Schriftenreihe: | The monograph series of the Academy of Accounting Historians
8 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Aus dem Dt. übers. |
| Beschreibung: | XVI, 354 S. |
| ISBN: | 0815330103 |
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Datensatz im Suchindex
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| adam_text | vii
Table of Contents
Abbreviations
Chapter 1. From the beginnings to the creation of the profession
1. Background 1
2. The various accounting organisations 3
a) Diplom-Biicherrevisoren (Graduated Auditors) 3
b) Treuhander des Verbands Deutscher Diplom-
Kaufleute (VDK) 3
(Trustees of the association of graduates in
business economcis) 3
c) Beratende Volkswirte und wissenschaftliche
Sachverstandige (Consulting economists
and academic experts) 4
d) Buchsachverstandige (Experts in Accounting) 4
e) Miscellaneous organisations 4
3. Der Verband Deutscher Biicherrevisoren (VDB)
(Association of German auditors) 4
4. Die Treuhandgesellschaften (The Trust companies) 6
5. Statutory Audits 10
6. The impasse 2
7. The development of the profession in other
countries up to the creation of the Wirtschafts-
priifer profession in 1931 17
a) Scotland 7
b) England 19
c) Canada -3
d) United States of America -6
e) Summary -7
viii
Chapter 2. The establishment of the profession and the period up to
1933
1. The formation of the Institut fur das Revisions-
und Treuhandwesen and negotiations leading to
the establishment of the Wirtschaftsprufer
profession 29
2. The structure of the profession and the Hauptstelle
fur die offentlich bestellten Wirtschaftsprufer
(Controlling Body) 35
3. The Admissions and Examination committees 37
4. Condition for admission 38
a) Individuals 38
b) Wirtschaftsprufungsgesellschaften 39
5. Examination for admission as Wirtschaftsprufer 40
6. Eased Examination Conditions and admissions
and examination experiences in the initial period 40
7. The first year of the Institut - insufficient work
for a number of sole practitioners - conflict
between sole practitioners and Treuhand-
gesellschaften 50
Chapter 3. The profession under the Nationalsocialists
1. Gleichschaltung 63
a) Gleichschaltung nationally and in
district societies 63
b) Gleichschaltung and liquidation of the VDB 67
c) Escalation of the conflict between sole
practitioners and Treuhandgesellschaften:
the independence of the Institut der
Wirtschaftsprufer is threatened by BNSDJ 71
d) The era Monckmeier commences 84
ix
2. Political and ideological matters 87
3. Extension of statutory audits 93
4. The creation of the rank of Wirtschafts-
treuhander NSRB 96
5. The status of Wirtschaftspriifer in rendering
tax advisory services 98
6. The professional, technical and further education
work of the Institut 1933-1939 101
7. The Fifth International Accounting Congress
in Berlin, 1938 105
8. The war years 107
Chapter 4. The profession from 1945 to its regulation on a uniform
federal basis (Wirtschaftspriiferordnung - WPO) in 1961
1. The legal position of the profession resulting
from the collapse of the Reich in 1945 113
a) Professional developments in the British
occupied zone 116
b) Professional developments in other occupied
zones 122
(i) French zone 122
(ii) U.S. American zone 123
(iii) Russian zone 124
(iv) Four-sector Berlin 125
2. The (1946) Institut 126
a) The significance of the (1946) Institut and
its legal basis 126
b) Pre-requisites for the restructuring of the
professional organisations 129
c) The professional and technical work of
the first years 133
X
d) The professional journals Der Wirtschafts-
priifer . Die Wirtschaftsprufung and the
Verlagsbuchhandlung des Instituts der
Wirtschaftsprufer GmbH ; brief discussion of
the position of women in the profession 137
e) The internationalisation of the profession:
early stages 142
3. The law regulating the profession on a
uniform federal basis 143
a) The controversy between sole practitioners
and Wirtschaftspriifungsgesellschaften 143
b) The steps leading to regulation of the
profession on a uniform federal basis
(Wirtschaftspruferordnung - WPO) 153
Chapter 5. The profession from 1961 to the present day
1. Negotiations for the establishment of a
uniform profession of Wirtschaftsprufer and
Steuerberater and the amalgamation of the
Steuerberater profession 163
2. The steps leading to the Bilanzrichtlinien-
gesetz (Accounting Directives Law) 172
3. The influence of internationalisation and
concentration on the profession 188
a) Introduction 188
b) Criticism of third party participation in
Wirtschaftsprufungsgesellschaften and
the gradual withdrawal by banks 189
c) Concentration within the profession nationally 193
d) Direct and indirect consequences of
internationalisation on concentration of
the profession in Germany 195
e) The profession and German reunification 201
0 Structure of the German profession today 203
xi
g) The status of the German profession today -
some thoughts and international comparisons 208
aa) the structure of the German
profession - international comparison 209
bb) the education of the Wirtschaftsprufer
candidate 213
cc) advertising 217
dd) accountants liability 218
ee) the challenge facing the profession 222
Appendices
I. Glossary of more important terms used 229
II. Time chart 244
III. The Activities of British and U.S. Accounting
Firms in Germany until the 1950s 256
Introductory note 256
1. The years before world war one 256
2. The first years after world war one 257
3. The influx of British and U.S. American
accounting firms in Germany as from
1924 and the opportunities presented to them 259
4. The establishment in 1931 of the
Wirtschaftsprufer profession and how the
practice rights of British and U.S. American
accounting firms were safeguarded 262
5. Governmental steps to exclude foreign
accounting firms from 1938 onwards 268
6. The foreign accounting firms cease
operations 271
7. The war years and the time up to early 1950s 277
xii
IV. The evolution of the Big Six 287
1. Introduction 287
a) Arthur Andersen Co. (AA) 287
b) Coopers Lybrand (C L) 289
aa) Cooper Brothers Co. 289
bb) Lybrand, Ross Bros. Montgomery 290
cc) The emergence of Coopers
Lybrand (C L) 291
c) Ernst Young (EY) 293
aa) The U.S. firm Ernst Ernst 293
bb) The English firm of Whinney,
Murray Co. 293
cc) The U.S. Firm Arthur Young Co. 295
d) KPMG (Klynveld Peat Marwick Goerdeler) 297
aa) KMG 297
bb) Peat, Marwick, Mitchell Co. (PMM) 298
e) Price Waterhouse (PW) 301
f) Deloitte Ross Tohmatsu (DRT) 307
aa) Touche Ross Co. 307
bb) Haskins Sells 309
2. Summary 310
V. The auditing professions in the European
Union as of December 31, 1993, and in Austria,
Sweden and Switzerland 312
1. Introduction 312
2. Data on the major accounting bodies
within the European Union as of
December 31, 1993 based on Claude Trolliet s
L Exercise de la profession comptables
dans laCEE 312
3. Additional information on the professions
in Belgium, Denmark, France, Italy,
Luxembourg, Netherlands, Portugal and Spain 315
4. Information and comments on the profession
in: 317
a) Austria 317
b) Sweden 319
c) Switzerland 320
xiii
Notes 322
Bibliography 335
Index - Individuals 341
Accounting firms and bodies
|
| adam_txt |
vii
Table of Contents
Abbreviations
Chapter 1. From the beginnings to the creation of the profession
1. Background 1
2. The various accounting organisations 3
a) Diplom-Biicherrevisoren (Graduated Auditors) 3
b) Treuhander des Verbands Deutscher Diplom-
Kaufleute (VDK) 3
(Trustees of the association of graduates in
business economcis) 3
c) Beratende Volkswirte und wissenschaftliche
Sachverstandige (Consulting economists
and academic experts) 4
d) Buchsachverstandige (Experts in Accounting) 4
e) Miscellaneous organisations 4
3. Der Verband Deutscher Biicherrevisoren (VDB)
(Association of German auditors) 4
4. Die Treuhandgesellschaften (The Trust companies) 6
5. Statutory Audits 10
6. The impasse '2
7. The development of the profession in other
countries up to the creation of the Wirtschafts-
priifer profession in 1931 17
a) Scotland '7
b) England 19
c) Canada -3
d) United States of America -6
e) Summary -7
viii
Chapter 2. The establishment of the profession and the period up to
1933
1. The formation of the "Institut fur das Revisions-
und Treuhandwesen" and negotiations leading to
the establishment of the Wirtschaftsprufer
profession 29
2. The structure of the profession and the "Hauptstelle
fur die offentlich bestellten Wirtschaftsprufer"
(Controlling Body) 35
3. The Admissions and Examination committees 37
4. Condition for admission 38
a) Individuals 38
b) Wirtschaftsprufungsgesellschaften 39
5. Examination for admission as Wirtschaftsprufer 40
6. Eased Examination Conditions and admissions
and examination experiences in the initial period 40
7. The first year of the Institut - insufficient work
for a number of sole practitioners - conflict
between sole practitioners and Treuhand-
gesellschaften 50
Chapter 3. The profession under the Nationalsocialists
1. Gleichschaltung 63
a) Gleichschaltung nationally and in
district societies 63
b) Gleichschaltung and liquidation of the VDB 67
c) Escalation of the conflict between sole
practitioners and Treuhandgesellschaften:
the independence of the Institut der
Wirtschaftsprufer is threatened by BNSDJ 71
d) The era Monckmeier commences 84
ix
2. Political and ideological matters 87
3. Extension of statutory audits 93
4. The creation of the rank of Wirtschafts-
treuhander NSRB 96
5. The status of Wirtschaftspriifer in rendering
tax advisory services 98
6. The professional, technical and further education
work of the Institut 1933-1939 101
7. The Fifth International Accounting Congress
in Berlin, 1938 105
8. The war years 107
Chapter 4. The profession from 1945 to its regulation on a uniform
federal basis (Wirtschaftspriiferordnung - WPO) in 1961
1. The legal position of the profession resulting
from the collapse of the Reich in 1945 113
a) Professional developments in the British
occupied zone 116
b) Professional developments in other occupied
zones 122
(i) French zone 122
(ii) U.S. American zone 123
(iii) Russian zone 124
(iv) Four-sector Berlin 125
2. The (1946) Institut 126
a) The significance of the (1946) Institut and
its legal basis 126
b) Pre-requisites for the restructuring of the
professional organisations 129
c) The professional and technical work of
the first years 133
X
d) The professional journals "Der Wirtschafts-
priifer". "Die Wirtschaftsprufung" and the
"Verlagsbuchhandlung des Instituts der
Wirtschaftsprufer GmbH"; brief discussion of
the position of women in the profession 137
e) The internationalisation of the profession:
early stages 142
3. The law regulating the profession on a
uniform federal basis 143
a) The controversy between sole practitioners
and Wirtschaftspriifungsgesellschaften 143
b) The steps leading to regulation of the
profession on a uniform federal basis
(Wirtschaftspruferordnung - WPO) 153
Chapter 5. The profession from 1961 to the present day
1. Negotiations for the establishment of a
uniform profession of Wirtschaftsprufer and
Steuerberater and the amalgamation of the
Steuerberater profession 163
2. The steps leading to the Bilanzrichtlinien-
gesetz (Accounting Directives Law) 172
3. The influence of internationalisation and
concentration on the profession 188
a) Introduction 188
b) Criticism of third party participation in
Wirtschaftsprufungsgesellschaften and
the gradual withdrawal by banks 189
c) Concentration within the profession nationally 193
d) Direct and indirect consequences of
internationalisation on concentration of
the profession in Germany 195
e) The profession and German reunification 201
0 Structure of the German profession today 203
xi
g) The status of the German profession today -
some thoughts and international comparisons 208
aa) the structure of the German
profession - international comparison 209
bb) the education of the Wirtschaftsprufer
candidate 213
cc) advertising 217
dd) accountants' liability 218
ee) the challenge facing the profession 222
Appendices
I. Glossary of more important terms used 229
II. Time chart 244
III. The Activities of British and U.S. Accounting
Firms in Germany until the 1950s 256
Introductory note 256
1. The years before world war one 256
2. The first years after world war one 257
3. The influx of British and U.S. American
accounting firms in Germany as from
1924 and the opportunities presented to them 259
4. The establishment in 1931 of the
Wirtschaftsprufer profession and how the
practice rights of British and U.S. American
accounting firms were safeguarded 262
5. Governmental steps to exclude foreign
accounting firms from 1938 onwards 268
6. The foreign accounting firms cease
operations 271
7. The war years and the time up to early 1950s 277
xii
IV. The evolution of the "Big Six" 287
1. Introduction 287
a) Arthur Andersen Co. (AA) 287
b) Coopers Lybrand (C L) 289
aa) Cooper Brothers Co. 289
bb) Lybrand, Ross Bros. Montgomery 290
cc) The emergence of Coopers
Lybrand (C L) 291
c) Ernst Young (EY) 293
aa) The U.S. firm Ernst Ernst 293
bb) The English firm of Whinney,
Murray Co. 293
cc) The U.S. Firm Arthur Young Co. 295
d) KPMG (Klynveld Peat Marwick Goerdeler) 297
aa) KMG 297
bb) Peat, Marwick, Mitchell Co. (PMM) 298
e) Price Waterhouse (PW) 301
f) Deloitte Ross Tohmatsu (DRT) 307
aa) Touche Ross Co. 307
bb) Haskins Sells 309
2. Summary 310
V. The auditing professions in the European
Union as of December 31, 1993, and in Austria,
Sweden and Switzerland 312
1. Introduction 312
2. Data on the major accounting bodies
within the European Union as of
December 31, 1993 based on Claude Trolliet's
"L'Exercise de la profession comptables
dans laCEE" 312
3. Additional information on the professions
in Belgium, Denmark, France, Italy,
Luxembourg, Netherlands, Portugal and Spain 315
4. Information and comments on the profession
in: 317
a) Austria 317
b) Sweden 319
c) Switzerland 320
xiii
Notes 322
Bibliography 335
Index - Individuals 341
Accounting firms and bodies |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T22:39:28Z |
| indexdate | 2024-07-09T21:24:42Z |
| institution | BVB |
| isbn | 0815330103 |
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| series | The monograph series of the Academy of Accounting Historians |
| series2 | The monograph series of the Academy of Accounting Historians New works in accounting history |
| spelling | Markus, Hugh Brian Verfasser aut Wirtschaftsprüfer The history of the German public accounting profession H. B. Markus Rev. translation New York [u.a.] Garland 1997 XVI, 354 S. txt rdacontent n rdamedia nc rdacarrier The monograph series of the Academy of Accounting Historians 8 New works in accounting history Aus dem Dt. übers. Geschichte Accounting -- Germany -- History Accountants -- Germany -- History Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf Beruf (DE-588)4005857-8 gnd rswk-swf Geschichte (DE-588)4020517-4 gnd rswk-swf Deutschland Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Wirtschaftsprüfer (DE-588)4066500-8 s Beruf (DE-588)4005857-8 s Geschichte (DE-588)4020517-4 s DE-604 The monograph series of the Academy of Accounting Historians 8 (DE-604)BV023549281 8 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016885600&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Markus, Hugh Brian The history of the German public accounting profession The monograph series of the Academy of Accounting Historians Geschichte Accounting -- Germany -- History Accountants -- Germany -- History Wirtschaftsprüfer (DE-588)4066500-8 gnd Beruf (DE-588)4005857-8 gnd Geschichte (DE-588)4020517-4 gnd |
| subject_GND | (DE-588)4066500-8 (DE-588)4005857-8 (DE-588)4020517-4 (DE-588)4011882-4 |
| title | The history of the German public accounting profession |
| title_alt | Wirtschaftsprüfer |
| title_auth | The history of the German public accounting profession |
| title_exact_search | The history of the German public accounting profession |
| title_exact_search_txtP | The history of the German public accounting profession |
| title_full | The history of the German public accounting profession H. B. Markus |
| title_fullStr | The history of the German public accounting profession H. B. Markus |
| title_full_unstemmed | The history of the German public accounting profession H. B. Markus |
| title_short | The history of the German public accounting profession |
| title_sort | the history of the german public accounting profession |
| topic | Geschichte Accounting -- Germany -- History Accountants -- Germany -- History Wirtschaftsprüfer (DE-588)4066500-8 gnd Beruf (DE-588)4005857-8 gnd Geschichte (DE-588)4020517-4 gnd |
| topic_facet | Geschichte Accounting -- Germany -- History Accountants -- Germany -- History Wirtschaftsprüfer Beruf Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016885600&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV023549281 |
| work_keys_str_mv | AT markushughbrian wirtschaftsprufer AT markushughbrian thehistoryofthegermanpublicaccountingprofession |