Abelshauser's dissertation (published 1975) was the first theory-based thesis on the causes of the German "Wirtschaftswunder" (the so-called economic miracle of the early federal republic) that included the relevant sources for that topic.
The news weekly "Die Zeit" concluded in 1996 that Abelshauser rewrote the economic history of the Federal Republic.
Here, Abelshauser focuses on specific and historically established cultures of the companies and their economic importance for current business decisions.
His thesis, which – up to the financial crisis of 2008 – was standing against the scientific and public mainstream, gives him the reputation of a prominent supporter of the German/European model of capitalism in the era of Globalization.
As shown in his work on Hans Matthoefer (2009), he aims to find out, under which conditions people change their way of thinking and acting and, by doing so, help to create new economic, political or social institutions.