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March 18, 2026The Accounting Review0 citations

Dynamic Accounting.

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SZStephen A. ZeffCQCatharine DeMott Quire

Key Points

  • The review aims to assess the key principles of Dynamic Accounting presented by Eugen Schmalenbach.
  • Literature review of the book's chapters
  • Analysis of core themes and concepts
  • Comparison of contemporary applications
  • Dynamic Accounting emphasizes flexibility in financial reporting.
  • Key principles advocate for timely decision-making in management.
  • The review indicates the book's lasting impact on modern accounting practices.

Abstract

Reviews the book "Dynamic Accounting," by Eugen Schmalenbach.

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Cite This Study

Zeff et al. (1965) studied this question.

synapsesocial.com/papers/69ba43d84e9516ffd37a56a4https://doi.org/10.2308/tar-4496005
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