The second doctorate

Die Habilitation — traditionally required in Germany before appointment to a professorial chair, a further substantial body of original work after the PhD. Advancement at the top of the academic system is gated by more research, not by management experience.

The milkmaid’s arithmetic

Milkmaid’s arithmetic. The German term for a calculation that looks right and has left something out — from the fable of the milkmaid who counts the profits from her pail before dropping it.

It is a serious accusation in a German commercial discussion. The charge is not that the conclusion is wrong but that the working was.

The vocabulary of rising

Karriere machen — to make a career. Faintly suspect in German, used of someone whose advancement is the point rather than the consequence.

Ellenbogenmensch — elbow-person. Someone who advances by pushing others aside, and the word is a judgment.

Der Aufsteiger — the climber. Used of social as well as professional ascent, and rarely without a slight reserve.

Seilschaft — a rope team, from mountaineering. Used of a group who pull each other up through an organisation, and always as an accusation.

The duty of care

Sorgfaltspflicht. The duty of care. In German liability law, what is examined is whether the required care was exercised in the process — not only what happened as a result.

A person who followed the proper procedure and still caused harm stands differently from one who caused no harm but skipped the procedure.

The process carries legal weight in its own right.

Ascent and conveyance

Aufstieg, ascent — the same word used for climbing a mountain. Beförderung, promotion, from befördern, to convey or transport. Neither word contains any suggestion of arriving somewhere better. One is effort, the other is being moved. What makes the move worth having has to come from elsewhere.

Cost accounting as a discipline

Kostenrechnung. German business education treats cost accounting as a discipline in its own right, with its own vocabulary and its own exams, distinct from financial accounting. Selbstkosten, own-costs. Deckungsbeitrag, contribution margin. Zuschlagskalkulation, overhead absorption. The tradition assumes a price is built upward from documented inputs, and teaches the building.

The title

German business cards carry Dr., Dipl.-Ing., Prof. — and so, still, do doorbells and letterboxes. The title travels with the person outside the workplace entirely. It is not a job. It is something they became.

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