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Psychotechnik Der Buchführung

Psychotechnik Der Buchführung

          
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About the Book

EineAnregung, die Buchführung vom psychotechnischen Standpunkte zu behandeln, begrüßte ich um so mehr, als ich mich schon in meinen Arbeiten: "Die Buchungsfehler" und "Rationelles Buchführen" mit der Wirkung des Buchführens auf den Buchhalter befaßte und nun Gelegen- heit hatte, die in dieser Richtung entwickelten Gedanken ordnen und durch andere vervollständigen zu können. Durch die von den wirt- schaftlichen und rechtlichen Gesichtspunkten getrennte Betrach- tung der Buchführungsarbeit, die meines Wissens im Schrifttum noch nicht vertreten ist, können die psychotechnischen besser zur Geltung gelangen, als wenn diese drei Grundlagen der Beurteilung gemeinschaft- lich gewertet werden sollen. Ein solches Gesamturteil kommt in der Regel nicht ohne Kompromiß zum Schaden für die Psychotechnik zustande. Nunmehr soll der Mensch als Zentralfaktor der Buchführungs- arbeit voll gewürdigt werden. Geschieht dies, so wird zugleich dem Wohle des Betriebes gedient und letzten Endes dem Gemeinwesen die Rechtssicherheit, soweit diese von der Buchführung ausgeht, gegeben. So sehen wir den Zusammenhang von Psychotechnik, Wirt- schaftlichkeit und Recht in der Buchführung und erkennen als den Ausgangspunkt dieser Verbindung die Psychotechnik, während in der Betriebswirtschaftslehre bisher der umgekehrte Weg üblich war. Dadurch wurde auch eine Umkehrung in der Betrachtungsweise erforderlich. Ging man zwecks Untersuchung der Buchführung auf ihre Wirtschaftlichkeit und die Befolgung der handels- und steuer- rechtlichen Bestimmungen von den Buchführungs-Formen aus, um dann die Mittel, durch die sie erreicht werden, wirtschaftlich und recht- lich zu werten, so verlangt die Psychotechnik, daß die Einrichtungen und Verfahren als Grundlagen der Formen betrachtet werden.


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Product Details
  • ISBN-13: 9783642484940
  • Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 100
  • Series Title: Bücher Der Industriellen Psychotechnik
  • Weight: 163 gr
  • ISBN-10: 3642484948
  • Publisher Date: 01 Jan 1927
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 6 mm
  • Width: 156 mm


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