Péter Horváth (business economist)

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Horváth Péter color 72.jpg

Péter Horváth (born February 3, 1937 in Sopron , Hungary ) is a controlling expert, management consultant and emeritus of the chair for general business administration (ABWL) and controlling at the University of Stuttgart . He is considered to be a co-founder of the business science discipline controlling. His book Controlling (2015: 13th edition) is considered the standard textbook for this scientific discipline. Horváth is also the founder and chairman of the supervisory board of the management consultancy Horváth & Partners. In 1973 he set up the first chair for controlling in Germany at the Institute for Business Administration at the Technical University of Darmstadt .

Life

Péter Horváth studied mechanical engineering at RWTH Aachen University from 1957 to 1961 and then worked for Siemens AG in Munich until 1963 . From 1963 to 1965 he studied industrial engineering at the Technical University of Munich , where he received his doctorate under Karl Ferdinand Bussmann in 1969 and completed his habilitation in 1973 .

At the TU Darmstadt in 1973 he set up the first chair for controlling in Germany at the Institute for Business Administration. In 1981 Horváth moved to the University of Stuttgart and was professor for general business administration and controlling until his retirement in March 2005 . From 1986 to 1988 he was Dean of the Faculty of History, Social and Economic Sciences. He continues his research as deputy chairman of the supervisory board of the International Performance Research Institute (gGmbH) he founded in Stuttgart in 2003 .

Horváth gained international experience between 1983 and 1993 as a visiting professor in New York, Vienna, São Paulo and Shanghai. In 2006, he was from the Corvinus University Budapest and the European Business School in Oestrich-Winkel to honorary doctor appointed. In 2011, the West Hungarian University in his hometown of Sopron also awarded him an honorary doctorate. In 2014 Horváth was awarded an honorary doctorate by the University of Tartu in Estonia . Horvath has been an honorary senator at Ulm University since 2014 .

In 1989 Horváth was one of the founders of the Controlling trade journal . He is the author of textbooks, especially on the subject of controlling. His book Controlling is considered a standard textbook and is now in its 13th edition, the first edition appeared in 1979.

He was co-founder (1981), from 1989 to 2001 managing director and from 2001 to 2014 chairman of the supervisory board of the management consultancy Horváth & Partners . Today he acts as the deputy chairman of the supervisory board of their holding company Horváth AG.

Among other things, Péter Horváth introduced the balanced scorecard , process cost accounting and target costing in Germany and further developed these procedures - in particular by adapting them to the German conditions in controlling. Until his retirement in 2005, Horváth's Stuttgart chair was considered a leading controlling chair in Germany in terms of business research and, thanks to the close cooperation with practice, also in terms of application-oriented methodology . His successor in the Controlling Chair at the University of Stuttgart is Burkhard Pedell (habilitation student of Hans-Ulrich Küpper at the LMU Munich ).

In addition to activities in research / teaching, consulting and mandates in various committees in the economy, Horváth is also involved in the training and further education of controllers, such as E.g. through the Stuttgart Controller Forum, which is taking place for the 30th time in 2016.

His Péter Horváth Foundation (2001) has been awarding the Péter Horváth Controlling Prize, endowed with 25,000 euros, since 2009 "for outstanding scientific work on practice-oriented business administration in the field of controlling". Since 2011, the foundation has also been awarding a prize worth 10,000 euros to companies with exemplary "Green Controlling" solutions. In 2013, the Péter Horvath endowed professorship for business information management was established at the University of Ulm , currently headed by Mathias Klier.

In addition, Horváth, as the foundation's board member, is committed to promoting contemporary and modern fine arts as well as promoting relations between Germany and Hungary in the field of international understanding . In 2006 he received the "Pro Cultura Hungarica" ​​award and in 2014 the Hungarian Order of Merit .

Monographs

  • Operational decisions as part of a learning process (dissertation at the Technical University of Munich, Meisenheim am Glan 1971).
  • with Hans-Thomas Schäfer: Examination in automated data processing , Berlin 1972 (2nd edition 1983).
  • with Jörg Bottler and Herbert Kargl : Methods of calculating profitability for data processing , Munich 1972
  • with Herbert Kargl and Heiner Müller-Merbach : Controlling and automated data processing , Wiesbaden 1975, ISBN 978-3-409-30151-0 .
  • Business taxation and tax reform (Habil.-Schr. At the Technical University of Munich, Meisenheim am Glan 1975).
  • with Dieter Beschorner and Jürgen Eichhorn: Trade balance - tax balance. A programmed instruction , Wiesbaden 1976, ISBN 978-3-409-16151-0 .
  • with Peter Gaydoul and Hans-Thomas Schäfer: contribution margin calculation. A programmed instruction , Wiesbaden 1977, ISBN 978-3-409-26041-1 .
  • with Hinrich Bonin, Peter Gaydoul and Dieter Gryselka: Introduction to double entry bookkeeping. A programmed instruction , Wiesbaden 1978, ISBN 3-409-10071-7
  • with Peter Gaydoul and Wilhelm Hagen: Planning, Control and Accounting. Evaluation of an empirical study , Frankfurt am Main 1978
  • Controlling , Munich 1979 (from 13th edition 2015 together with Ronald Gleich and Mischa Seiter, most recently: 14th edition 2020), ISBN 978-3-8006-5869-5
  • with Manfred Petsch and Michael Weihe: Standard application software for financial accounting and cost and performance accounting , Munich 1983 (2nd edition 1986)
  • The controlling concept. The way to an effective controlling system , Munich 1991 (from 2nd edition 1995 Horváth & Partners , last: 8th edition 2016), ISBN 978-3-406-69192-8 .
  • with Ronald Gleich and Mischa Seiter: Controlling. 10 case studies from corporate practice , Munich 2017, ISBN 978-3-8006-5368-3

Web links

Individual evidence

  1. ↑ Alumni personalities , accessed on December 1, 2014.
  2. ↑ Cf. Christoph Binder / Utz Schäffer, Controlling chairs and their owners - an overview, p. 16, in: Jürgen Weber (ed.): Internationalization of Controlling: Location determination and options, pages 16-27.
  3. ^ Curriculum vitae of Péter Horváth , accessed on July 31, 2013
  4. ↑ IPRI managing director Prof. Dr. Dr. hc mult. Péter Horváth receives an honorary doctorate , accessed on July 31, 2013
  5. ↑ [1] , accessed on December 1, 2014
  6. ↑ Press release - Ulm University. (No longer available online.) In: www.uni-ulm.de. Archived from the original on April 18, 2016 ; Retrieved April 18, 2016 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.uni-ulm.de
  7. ^ Conference. In: Horváth & Partners Management Consultants. Retrieved April 18, 2016 .
  8. ↑ Péter Horváth Controlling Prize 2013 advertised at Informationsdienst Wissenschaft (idw-online.de); Retrieved April 5, 2013
  9. ↑ News Details - Ulm University. In: www.uni-ulm.de. Retrieved April 18, 2016 .
personal data
SURNAME Horváth, Péter
BRIEF DESCRIPTION German business economist and controlling expert
DATE OF BIRTH February 3, 1937
PLACE OF BIRTH Sopron