The three quality criteria

Gütekriterien. German research methodology teaches three quality criteria in a fixed order: Objektivität, Reliabilität, Validität. Objectivity means the result does not depend on who carried out the measurement. Reliability means the instrument measures with small error. Validity means it measures the thing it was supposed to measure.

And they are taught as a chain. Objectivity is the precondition for reliability, and reliability is the precondition for validity. You cannot have the third without the first two.

Every German student who has written a thesis has had to argue all three in a methods chapter.

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.

The civil service tracks

Die Beamtenlaufbahn. The German civil service is divided into four career tracks — simple, middle, elevated and higher service — and the entry track is determined by qualification held. Movement between tracks is possible but formally regulated. Where you start is a function of what you studied.

The derivation

The derivation. In German physics and engineering teaching, the Herleitung is required — you show how the formula follows from what came before.

A formula that is merely known is not yet owned. The student is asked to bring it down from its origins, which is what the word says.

The MBA

The American general management degree is taken by engineers, lawyers, teachers and officers, and its premise is that management is a transferable discipline. Roughly two hundred thousand are awarded in the United States each year.

The specialist track

Die Fachlaufbahn. The specialist career track. Larger German companies maintain a technical progression path running parallel to the management one, with equivalent grades and equivalent pay. The existence of the structure is the evidence. It concedes that a valuable person may not want to manage anybody, and builds a way for them to rise anyway.

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