ABSTRACT
In Germany, despite tremendous economic deprivation, the time immediately after the Second World War showed continuing concern with cost accounting as well as with competing versions of Bilanztheorien, so characteristic of the first half of the century. During this time, the international lead in research was taken over by the English language (particularly American) accounting literature – first in financial, then in managerial accounting. Thus, it was inevitable that novel accounting ideas and approaches from the New World exercised their influence in the German language area no less than in the rest of the world.
