German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

德国公司的特征是在二十世纪发生众多灾难性事件时具有适应能力。本文探讨了1920年代恶性通货膨胀期间企业如何调整会计信息系统。它表明，应对危机的重点是确定为持续行动关键的系统要素。最初，公司修改了买卖安排，修改了财务报告，并将管理报告转移到了非货币信息上。随着通货膨胀的加剧，人力资源被转移到维持关键职能上，特别是那些与劳动报酬有关的职能。尽管会计系统的某些要素已不堪重负，但也有创新的例子。