Eugen Schmalenbach (20 August 1873 – 20 February 1955) was a German academic and
economist
An economist is a professional and practitioner in the social science discipline of economics.
The individual may also study, develop, and apply theories and concepts from economics and write about economic policy. Within this field there are ...
. He was born in
Halver
Halver is a town in Germany.
History
Around 950 the ''Oberhof Halvara'' was first mentioned in the ''Werdener Probsteiregister''. For more than 500 years Halver was the seat of a Fehmic court, the earliest definite evidence of which is in 1243; i ...
, and attended the
Leipzig
Leipzig ( , ; Upper Saxon: ) is the most populous city in the German state of Saxony. Leipzig's population of 605,407 inhabitants (1.1 million in the larger urban zone) as of 2021 places the city as Germany's eighth most populous, as ...
College of Commerce starting in 1898. That college later became part of
Leipzig University
Leipzig University (german: Universität Leipzig), in Leipzig in Saxony, Germany, is one of the world's oldest universities and the second-oldest university (by consecutive years of existence) in Germany. The university was founded on 2 December ...
, only to emerge again as the
Handelshochschule Leipzig
HHL Leipzig Graduate School of Management, formerly known as Handelshochschule Leipzig, is a private business school based in Saxony, Germany. Established in 1898, it is one of the world's oldest business schools. The school is accredited intern ...
.
Schmalenbach is best known as a professor at the
University of Cologne
The University of Cologne (german: Universität zu Köln) is a university in Cologne, Germany. It was established in the year 1388 and is one of the most prestigious and research intensive universities in Germany. It was the sixth university to ...
, and as a contributor to German language journals on the subjects of economics, and the emerging fields of
Business Management
Business administration, also known as business management, is the administration of a commercial enterprise. It includes all aspects of overseeing and supervising the business operations of an organization. From the point of view of managemen ...
and
financial accounting
Financial accounting is the field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, ...
. He retired from active university life in 1933; one reason for this was to avoid attention, since his wife, Marianne Sachs, was Jewish. The couple had two children, Marian and Fritz. He died in
Cologne
Cologne ( ; german: Köln ; ksh, Kölle ) is the largest city of the German western state of North Rhine-Westphalia (NRW) and the fourth-most populous city of Germany with 1.1 million inhabitants in the city proper and 3.6 millio ...
in 1955.
Schmalenbach was the founder of the Schmalenbach Society, which works for closer links between research in business economics and the world of business. It still exists, after fusing with another organisation in 1978.
"Goals" at Schmalenbach-Gesellschaft web site
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Eugen Schmalenbach is sometimes confused with his brother, Herman Schmalenbach, a philosopher and sociologist known for his sociological concept of the bund, or communion, c.f., Kevin Hetherington ('The Contemporary Significance of Schmalenbach's Concept of the Bund'), and Howard G. Schneiderman ('Herman Schmalenbach,' in The Encyclopedia of Community).
References
Further reading
"After Schmalenbach - The origins and extension of his School,1873: 1955: 1990 with special relevance to Economic Polity, Information & Decisions", Trinity University archives
*Schoenfeld, Hanns Martin
"Schmalenbach, Eugen (1873-1955)."
In ''History of Accounting: an International Encyclopedia,''edited by Michael Chatfield
Michael Chatfield (1930s-2004) was an American economist, accounting historian, and Emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, and particularly for hi ...
and Richard Vangermeersch
Richard G.J. Vangermeersch (born 1940) is an American economist, and Emeritus Professor of Accounting at the University of Rhode Island, particularly known for his ''History of Accounting: An International Encyclopedia,'' edited with Michael Chat ...
. New York: Garland Publishing, 1996. pp. 514–516.
External links
*
German economists
1873 births
1955 deaths
Commanders Crosses of the Order of Merit of the Federal Republic of Germany
{{Germany-economist-stub