German business economics

JEL Classification code G0 G1 G3 M0 M21 Business economics in Germany from 1900 onwards Business economics has a long tradition in Germany and can look back on a number of significant scholars.Generally, the emergence of modern business economics in Germany dates back to around 1900, when the first commercial colleges were founded (Whe et al. 2023, p. 13).The contributions of this young science were primarily characterized by investigations within the framework of corporate accounting with the aim of depicting entrepreneurial value creation processes as accurately as possible (Whe et al. 2023, p. 14).Moreover, German business economics was long dominated by a dispute regarding the importance of value-free orientation (Whe et al.2023, pp.14-15).For many decades until well into the second half of the 20th century, the focus of German business economics was primarily a national one, resulting in a lack of much communicative exchange with scholars from other countries.While foreign research results were indeed taken into account, this type of communication remained very much a one-way street for a long time.One reason for this situation was certainly a sufficiently large number of German researchers in the field of business administration so that there was no particular need seen to establish additional direct contact with scholars from other countries.Consequently, the most important business economics journals in Germany (e.g.