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I. Rationalisierung und Rechnungswesen Das Rechnungswesen ist ein Kontrollinstrument, das zur Überwachung der Wirtschaftsgebarung und der wirtschaftlichen Lage einer Unternehmung dient. Seine Hauptaufgabe besteht darin, der Unternehmungsleitung jederzeit Aufschluss zu geben über den Stand des Vermögens und der Schulden einerseits sowie über die Entwicklung von Aufwand und Ertrag anderseits. Über diese Faktoren muss die Unternehmungsleitung stets Bescheid wissen, wenn sie nicht planlos in den Tag hinein operieren will. Für eine zielbewusste Unternehmungsführung hat das Rechnungswesen darüber hinaus auch Auskunft zu geben über die mutmassliche zukünftige Entwicklung. Die Registrierung von Tatsachen, die bereits der Vergangenheit angehören, ist nur ein Teil, wenn auch ein wichtiger, des Rechnungswesens. Seine volle Bedeutung erlangt dieses aber erst, wenn es auf die Zukunft ausgerichtet ist und die nötigen zahlenmässigen Unterlagen liefert für die laufend zu treffenden Dispositionen.

Americans strongly believe in the competitive nature of life in general and business especially. As a result of this opinion advertising has become omnipotent. Goods and services which are not heavily advertised will never succeed in creating a national market and a lasting demand.

Much publicity has been given to tourism as a dollar‐earner for Europe. Looking at the travel statistics of the United States of America one cannot get rid of a feeling that the role of tourism as a means to close the dollar gap has been over‐emphasized. Certainly, much more Americans visited Europe in 1948 than in 1944, but compared with 1936 the difference is not so large and the figures of 1929 will not even be reached in 1950. In the long run, therefore, a substancial increase has not been achieved. It even seems to be a modest result, considering the fact that for six years travels to Europe have been barred and a pent‐up demand existed, and considering the fact that Americans have a substancially increased spending power.

In Europa und in Amerika zeigten sich ungefähr zur gleichen Zeit Bestrebungen, der Hotelbuchführung einheitliche und systematisch aufgebaute Kontenpläne zugrunde zu legen. In den USA war es die Hotel Association of New York City, die 1925/26 einen ersten Entwurf eines Kontenplanes ausarbeiten liess. Unabhängig davon schrieb in Deutschland J. Stehle an seinem Werk “Organisation und Technik der Hotel‐Buchhaltung”, das 1925 erschienen ist. Während das in den USA entwickelte Uniform System of Accounts for Hotels bis heute keine grundsätzlichen Änderungen mehr erfahren hat, folgten in Europa auf Stehle — parallel mit der allgemeinen Fortbildung des Rechnungswesens und der Betriebswirtschaftslehre — mehrere neue Vorschläge für den Aufbau der Hotelbuchführung. Zu erwähnen sind namentlich die deutschen Pflichtkontenrahmen für die Hotellerie und das Gastgewerbe und der 1945 erschienene Normal‐Kontenplan der schweizerischen Hotellerie. In der Schweiz hat diese Entwicklung ihren vorläufigen Abschluss gefunden mit dem durch die Betriebswirtschaftliche Abteilung des Forschungsinstitutes für Fremdenverkehr an der Universität Bern entworfenen Kontenplan für die Hotelunternehmung (Vgl. Walther/Kunz, Hotel‐Rechnungswesen nach betriebswirtschaftlichen Grundsätzen, Bern 1947. Hier zitiert als Kontenplan des FIF).

As the Australian working class continues its decline, sociological and historical scholarship has begun to focus more on the middle class. The purpose of this paper is to explore the historiography and social theory concerning the middle class, and argues that the ways in which middle class families use schools have been a powerful force in the formation of that class.

This paper reviews the author’s own work on this topic, the work of other scholars, and suggests a number of social practices that middle class families employ as they school their children.

The ways that many families operate in relation to the schooling of their children constitute a significant set of social class practices, that in turn assist in the continuing formation of the middle class itself. The social and policy history of schooling can expose the origins of these practices.

This paper originated as an invited key-note address. It retains characteristics associated with that genre, in this case putting less emphasis on new research and more on a survey of the field.

In the early twenty-first century, the relevance of social class analysis for understanding a great range of social and historical phenomena is in retreat. This paper argues the continuing importance of that kind of analysis.

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important theories of accounts classes that still prevailed during the first two decades or longer. Following World War I, the issue of hyperinflation in Austria and Germany stimulated a considerable amount of original accounting research. After the inflationary period, a series of competing Bilanztheorien, discussed in the text, dominated the scene. Two figures emerged supremely from this struggle. The first was Eugen Schmalenbach, with his “dynamic accounting”, a series of further important contributions to inflation accounting, to the master chart of accounts, to cost accounting, and to other areas of business economics. The other scholar was Fritz Schmidt, with his organic accounting theory that promoted replacement values and his emphasis on the profit and loss account, no less than the balance sheet. The gamut of further eminent personalities, listed in chronological order, contains the following names: Schär, Penndorf, Leitner, Gomberg, Nicklisch, Rieger, Prion, Osbahr, Passow, Dörfel, Sganzini, Walb, Calmes, Kalveram, Meithner, Lion, Töndury, Mahlberg, le Coutre, Geldmacher, Max Lehmann, Leopold Mayer, Karl Seidel, Alfred Isaac, Mellerowicz, Seyffert, Beste, Gutenberg, Käfer, Seischab, Kosiol, Münstermann, and others. Separate Sections or Sub‐Sections are devoted to charts and master charts of accounts in German accounting theory, as well as to cost accounting and the writing of accounting history.

This chapter explores how challenges potentially encourage refugees to engage in entrepreneurial activities and which adaptive mechanisms they employ in order to overcome the challenges. Semi-structured interviews with 12 refugee entrepreneurs were conducted in order to understand the underlying processes of the dynamics of challenges and adaptive mechanism within which the entrepreneurial outcomes emerged. The empirical findings of the study are evaluated in line with the parameters of the challenge-based model of entrepreneurship. A more nuanced picture of underdog entrepreneurs emerges along with a deeper understanding of the entrepreneurial activities of refugees.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

The paper offers a number of vignettes surrounding Friedrich A. Hayek’s receipt of the Nobel Prize. It examines Hayek’s life before he got the prize, describes the events in Stockholm, and offers a summary of the main themes of his Prize Lecture. It then examines the subsequent impact on Hayek’s life and career. It concludes by looking at the impact of the Prize on scholarship about Hayek and the Austrian movement.

The purpose of this paper is to describe experiences with the initiation of transdisciplinarity in academic case study teaching with special reference to regional planning, based on the case study “Leben 2014 (Life 2014) – perspectives for regional development in the national park region Ober‐pinz‐gau, Salzburg”.

The methodology used, was the evaluation of process steps of the project, based on the general project concept, protocols and questionnaires.

A key for successful transdisciplinary cooperation is the integration of non‐academic actors at an early stage of the project. Important principles are the implementation of a structure of communication and networking in the case study region and the definition of rules of collaboration. The establishment of personal relations and network building is indispensable in order to guarantee a constant and broad exchange between all participants. Joint decision‐making processes are essential for stable cooperation, which includes a joint problem definition process at the outset of the case‐study phase as well as joint responsibility for decisions and joint ownership of ideas during and after the case‐study phase.

Transdisciplinarity in case‐study teaching also requires thorough preparation of academics. A constant discussion of different approaches to inter‐ and transdisciplinarity, the adaptation of existing conceptual frameworks to the specific requirements of the current case, the building of a committed teaching team and joint teaching of classes are all important. The careful selection of students and their specific preparation with respect to methodology and content are prerequisites for a successful outcome of a transdisciplinary case study.

The paper describes the experience of initiating transdisciplinarity in academic case study teaching.