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.
|Title of host publication||Twentieth Century Accounting Thinkers (RLE Accounting)|
|Publisher||Taylor and Francis AS|
|Number of pages||30|
|Publication status||Published - 1 Jan 2014|