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Théodore Limperg jr. (Amsterdam, December 21, 1879 – Amsterdam, December 6, 1961) was a Dutch accountant, and Professor in Business economics at the University of Amsterdam. He is particularly known for his contribution to the international debate about replacement costs in the 1920s.〔Clarke, Frank L., and Graeme W. Dean. ''Contributions of Limperg and Schmidt to the Replacement Cost Debate in the 1920s.'' Garlan, 1990.〕 == Biography == Théodore Limperg was born late 1879 as the son of Theodorus Limperg, chief administrative officer in Amsterdam, and Mathilda Speijer. Because his father's first name and his were almost alike, he called himself Th. Limperg jr. throughout his life. He graduated in 1897 at the Commercial High School, and in 1900 obtained a teaching licence in accounting. In the same year he started his training to become Chartered Accountant at the Dutch Institute of Accountants (Nederlands Instituut van Accountants NIvA), predecessor of the Nederlands Instituut van Registeraccountants (NIVRA), and acquired his degree in 1904. Limperg had started working as assistant accountant to gain practical experience. In 1901 he was admitted to the Netherlands Institute of Accountants, and joined the accountancy firm Volmer & Co as member.〔A. van Seventer, " (Limperg, Theodore Jr. (1879-1961)", in ''History of Accounting: An International Encyclopedia'', Garland Publishing, New York, 1996, p. 385. )〕 Some years later with his younger brother, who had become auditor, he founded the firm Th. and L. Limperg. This company merged in 1970 with Moret, De Jong & Starke to Moret & Limperg, which eventually merged into Ernst & Young. In 1922 Limperg was appointed Professor of Business Economics at the Municipal University of Amsterdam, nowadays University of Amsterdam. He ended his work as practicing accountant at the firm Th. and L. Limperg. In addition to his professorship he served in various administrative and advisory positions. During World War II within the Senate of the Municipal University of Amsterdam, he was one of the leading figures in the resistance against the Germans. He was dismissed from his post in April 1943 and was forced into hiding. His son, the architect Koen Limperg, belonged to the resistance group that organised the attack on the Amsterdam Resident registration office in 1943. He was later captured and executed 1 July 1943 in Overveen. After the Liberation Limperg took up his professorship again, and served another five years until his retirement in 1950. Limperg married twice: In 1906 with Emma Altink (deceased in 1947), and in 1953 with Marguerite Isabelle Marie Goossens. He had three children. Besides Koen he had a son Theo, who was a lawyer and specialized in copyright law, and a daughter Emmy, first economics teacher and later lecturer in Wageningen. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Théodore Limperg」の詳細全文を読む スポンサード リンク
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