The contributions of Theodore Limperg Jr (1879-1961) to Dutch accounting and auditing

Kees Camfferman, Stephen A. Zeff

Research output: Chapter in Book / Report / Conference proceedingChapterAcademicpeer-review


Limperg’s influence on Dutch accounting and auditing should be understood against the background of both his experience as a prominent practising auditor and his attempt to construct, as an academic, an integrated theory of bedrijfseconomie. This chapter describes the context, rather than the detailed contents, of his two most important contributions, current value accounting and the theory of the social role of the auditor. These descriptions are followed by an assessment of the reception and influence of Limperg’s views in The Netherlands and abroad.

Original languageEnglish
Title of host publicationTwentieth Century Accounting Thinkers (RLE Accounting)
PublisherTaylor and Francis AS
Number of pages30
ISBN (Electronic)9781134706952
ISBN (Print)9780415714884
Publication statusPublished - 1 Jan 2014


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