The Political Economy of Germany: 1815-1914

Kitchen, Martin

doi:10.2307/j.ctt1w6tb8b

Cited by 31 publications

(9 citation statements)

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“…From the 1820s technical education (from technical schools to technical universities) was being developed in Germany and led to the development of business education. In Germany there was the hope that 'education would enable Germany to match the economic power of Britain' (Kitchen, 1978: 65-7). Within the larger business undertakings the advisory aspects of the accounting task came to be monopolized by business economists.…”

Section: National Economic Accounting Traditionmentioning

confidence: 98%

A theory of European accounting development applied to accounting change in contemporary Poland

Krzywda¹,

Bailey

Schroeder

1995

European Accounting Review

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The paper presents a theory for understanding the diversity of European accounting in market economies by reference to socio-economic factors within an historical context. The theory is developed with reference to two ideal types, based upon the experiences of Britain and Germany. The theory is then used to illuminate the process of accounting transformation in the transitional Polish economy. As a result of the application of the theory in this national context, the paper concludes that accounting policy makers in Central and Eastern Europe will be constrained in their choices of appropriate accounting principles, policies and institutions from the diversity of models available in the market economies of Western Europe. The inference from this conclusion is that the frequently expressed fears concerning the adoption of inappropriate accounting models by emerging market economies may have been exaggerated.

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Section: National Economic Accounting Traditionmentioning

confidence: 98%

A theory of European accounting development applied to accounting change in contemporary Poland

Krzywda¹,

Bailey

Schroeder

1995

European Accounting Review

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“…At the end of the 18 th century, German textile industries in Silesia, Saxony, and Münster, 5 See e.g. Hahn (1984), Henderson (1939Henderson ( , 1975, Tilly (1966), Kitchen (1978), Lee (1988), Dumke (1991Dumke ( , 1977, and Bazillion (1990) for additional background information. 6 Here, Germany refers to the outlines of the German Confederation of 1820; see Figure 1.…”

Section: Historical Overviewmentioning

confidence: 99%

From political fragmentation towards a customs union: Border effects of the German Zollverein, 1815 to 1855

Shiue

2005

European Review of Economic History

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Over the first half of the 19 th century, the Prussian-German Customs Union known as the Zollverein gradually unified a scattered confederation of sovereign states under an internal free trade agreement. This paper uses grain prices to quantify the differential effect of the Zollverein for market integration among Zollverein members versus European powers that were not part of the Zollverein, including France, Switzerland, and the Habsburg Empire of Austria. Overall, this border effect is consistently and substantially less than border effect estimates from contemporary samples. For the 1834 liberalization round, the implied border effect, calculated as the implied decrease in distance that comes about as the result of the customs border being eliminated, is between 140 and 160 kilometers, with the smaller distance for non-German speaking cities, and the larger distance for German speaking cities. Thus, common language in this sample provides an additional benefit of lowering trade barriers by 11-15% in distance, making border elimination more valuable among German-speaking cities than for mixedlanguage-speaking cities. The paper offers a few reasons for why I estimate smaller border effects than are found in studies on 20 th century economies, and the analysis gives a new historical perspective on what drives trade costs and changes in market integration.

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“…4 The change in trade policy was also influenced by the protectionist interests or industry and agriculture. See Lambi (1963) or Kitchen (1978) for analyses of German trade policy. 5 This era ended when chancellor Caprivi returned to freer trade after 1892. these opposing interests.…”

Section: Fiscal Redistribution Between Reich and Statesmentioning

confidence: 99%

“…In the view of Grotewold (1906, p. 150), direct taxes for the Reich would help to rally the working class to the cause of the Reich. Though this failed, similar considerations gave rise to the introduction of the social security system which then also contributed to the increase in the Reich's debt (Neumark 1976, Kitchen 1978).…”

Section: States Vs Centre and Capital Vs Labourmentioning

confidence: 99%