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Theoretische Fundierung des internen Rechnungswesens der Banken – zugleich ein Beitrag zur Hermeneutik und Historie der Banktheorie
Credit and Capital Markets – Kredit und Kapital, Vol. 47 (2014), Iss. 4 : pp. 641–676
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Prof. Dr. Jan Körnert, Ernst-Moritz-Arndt-Universität Greifswald, Lehrstuhl für ABWL, Internat. Finanzmanagement / Kapitalmärkte, Friedrich-Loeffler-Stra-ße 70, 17487 Greifswald
Dipl.-Kfm. Klemens Grube, Ernst-Moritz-Arndt-Universität Greifswald, Lehrstuhl für ABWL, Internat. Finanzmanagement / Kapitalmärkte, Friedrich-Loeffler-Straße 70, 17487 Greifswald
Abstract
Theoretical Foundations of Bank Cost Accounting: An Examination which also Sheds Light on the Hermeneutics and History of Banking Theory
Contrary to the traditions of banking itself, which stretch back many centuries, cost accounting within banks is still in its relative infancy. It was only in the 1920s that any intensive theoretical or practical efforts were made to break down and understand the cost structures of banks. This paper outlines three key steps on the rather arduous path toward developing and realising a foundation for banks" cost accounting grounded in factor theory. It concludes that these steps are inextricably linked with the approaches conceived by Alfred Isaac (1921), Stefan Kaminsky (1955) and Hans-Dieter Deppe (1963 / 69, 1978).