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Kenneth O. Elvik, Editor IOWA STATE UNIVERSITY BOOK REVIEWS David A. R. Forrester, Schmalenbach and After: A Study of the Evolution of German Business Economics (Glasgow: Strathclyde Convergencies, 1977, pp. 90. Distributor: International Scholarly Book Services, Inc., Forest Grove, Oregon, $14.95) Reviewed by Konrad W. Kubin Virginia Polytechnic Institute and State University This book highlights some of the major contributions of German accounting thought to complex issues confronting the profession around the world. Previously, these contributions have not been widely known in English-speaking countries due to (1) the language barrier, (2) the fact that accounting in that country is not considered a separate academic field of inquiry, but an integral part of business economics, and (3) the intuitive rejection of thoughts that originated partially during a totalitarian era. Forrester's book helps to overcome all three of these obstacles. By retracing the evolution of German business economics, he identifies the leading German accounting academicians as well as their thoughts on inflation accounting, uniformity, and social ac-counting, which have influenced the development of accounting around the world. Forrester also helps us to understand how rational theorems can be promulgated and professional objectivity and in-tegrity can be preserved during a totalitarian era with its repeated harassments, academic boycotts and even threats to one's life. Although the book analyzes the historical development of German accounting thought and refers to the contributions of numerous in-dividuals, it is at the same time a biography of Eugen Schmalenbach (1873-1955), the undisputed leader among German accounting academicians. It consists of nine chapters and a unique "Index of Persons and Authors, with References" which should prove to be especially valuable for future research efforts. The introductory chapter outlines the approach taken by Forrester in presenting Schmalenbach and his major accomplishments.