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Adapting to crisis: Accounting information systems during the Weimar hyperinflation

  • German corporations are characterized as adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to non-monetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

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Metadaten
Document Type:Article
Language:English
Author:Sebastian HoffmannORCiD, Stephen P. Walker
Chairs and Professorships:Chair of Accounting and Auditing
DOI:https://doi.org/doi:10.1017/S0007680520000550
Parent Title (English):Business History Review
Volume:94
Issue:3
Year of Completion:2020
First Page:593
Last Page:625
Content Focus:Academic Audience
Peer Reviewed:Yes
Rankings:VHB Ranking / D
Licence (German):License LogoUrheberrechtlich gesch├╝tzt