Die Volkswirtschaftlichen Gesamtrechnungen (VGR) – woher kommen wir und wohin wollen wir? Ein historischer Abriss
摘要
This paper provides a historical overview of the development of national accounts in Germany and internationally. Starting with William Petty’s first quantitative analyses in the 17th century, through François Quesnay’s circular flow model and the theoretical contributions of Adam Smith, Jean-Baptiste Say, and Karl Marx, the intellectual roots of national accounting are traced. The study examines the establishment of statistical methods in Germany, from the early approaches of the Imperial Statistical Office (Kaiserliches Statistisches Amt), private initiatives, and wartime economic planning to the founding of the Institute for Business Cycle Research (Institut für Konjunkturforschung) and the systematic compilation of official national accounts after 1950. Particular attention is given to the theoretical evolution from circular flow analysis to the modern concept of gross domestic product, including challenges related to data availability, methodological revisions, and conceptual boundaries. Finally, the paper discusses the ongoing necessity of critically reflecting on national accounts and adapting them to changing societal notions of prosperity.