Adolf G. Coenenberg

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Adolf Gerhard Coenenberg (born October 8, 1938 in Düsseldorf ) is a German economist , tax advisor (StB) and emeritus professor for business administration (BWL), in particular auditing and controlling at the economics faculty of the University of Augsburg .


Adolf G. Coenenberg studied business administration in Berlin and at the University of Cologne . There he obtained a degree in business administration (Dipl.-Kfm.).

From 1963 to 1968 Adolf G. Coenenberg was employed as a research assistant at Hans Münstermann in Cologne . In 1966 he obtained his doctorate as Dr. rer. pole. with work Communication in the company .

In 1970 Adolf G. Coenenberg completed his habilitation in business administration with the text company-external annual financial statements. Theoretical and empirical studies on the information value of the annual financial statements at the University of Cologne.

Then he was briefly a professor in Cologne.

Adolf G. Coenenberg was appointed to the University of Augsburg in September 1970 and was appointed full professor ( C 4 ) for business administration in March 1971 . From 1971 to 2007 he held the chair for auditing and controlling at the University of Augsburg. From 1979 to 1982 Adolf G. Coenenberg also held the endowed chair for corporate management at the University Seminar for Economics, Schloss Gracht .

From 1990 to 1993 he was also Scientific Director of the University Seminar for Economics, Schloss Gracht. From 1999 to 2002, Adolf G. Coenenberg continued to be employed as the founding dean at the Faculty of Economics at the Technical University of Munich .

Furthermore, from 1975 to 1996 he was visiting professor at various universities in Great Britain , Japan , Austria , Australia and the United States of America (USA).

His students include Thomas M. Fischer ( University of Erlangen-Nuremberg ), Thomas Günther ( TU Dresden ), Axel Haller ( University of Regensburg ), Wolfgang Schultze ( University of Augsburg ) and Kai-Uwe Marten ( University of Ulm ).

Since October 2007 Adolf G. Coenenberg has been Emeritus at the Faculty of Economics at the University of Augsburg.

He served from 1993 to 1998 as vice president of the International Association for Accounting Education and Research and from 1998 to 2005 as vice president of Schmalenbach Society of Management eV (SG).

Adolf G. Coenenberg continues to work in professional practice as a partner in the auditing company “Sonntag & Partner” in Augsburg.

Playing golf is one of his hobbies.

Research priorities

Adolf G. Coenen Berg's research focuses in particular the empirical record research, the Business management auditing, the internationalization of accounting , the company valuation and controlling.

As early as 2003, there were over 170 publications among his writings.

Adolf G. Coenenberg's specialist and textbook Annual Accounts and Annual Accounts Analysis was first published in 1974, its 25th edition was published in 2018 and has been one of the standard works in this field for years .

Practical experience

Before and during his studies, Adolf G. Coenenberg was able to gain practical experience in industrial companies and auditing companies.

His practical activities also include membership of the Supervisory Board of Carl Zeiss AG as chairman of the audit committee and chairing the advisory board of the Forum Media Group , Merching . He was also a member of the supervisory board of Böwe Systec AG.

Adolf G. Coenenberg also worked as a management trainer and lecturer in various institutions and companies.

He said of the relationship between theory and practice: “It is commonly said that nothing is better for practice than good theory. Conversely, from my point of view, nothing is more important for theory than its validation in practice. ”This can be understood as a rejection of the“ ivory tower of science ”.


Adolf G. Coenenberg has received a number of awards over the years:

Fonts (selection)

  • Communication in the company (=  business management contributions . Volume 9 ). Business publisher Gabler , Wiesbaden 1966, DNB  456285482 .
  • with Wolfgang Ballwieser and Klaus von Wysocki (eds.): Concise dictionary of accounting and auditing . With the collaboration of numerous scholars and experts from science and practice (=  Encyclopedia of Business Administration . Volume 8 ). 3rd, revised and expanded edition. Schäffer-Poeschel , Stuttgart 2002, ISBN 3-7910-8046-6 .
  • with Walther Busse von Colbe , Peter Kajüter, Ulrich Linnhoff and Bernhard Pellens (eds.): Business administration for executives. An introduction for engineers, scientists, lawyers and humanities scholars . 4th, revised and expanded edition. Schäffer-Poeschel, Stuttgart 2011, ISBN 978-3-7910-3087-6 .
  • with Heinz-Georg Baum and Thomas Günther : Strategic Controlling . 5th, fundamentally revised and expanded edition. Schäffer-Poeschel, Stuttgart 2013, ISBN 978-3-7910-2971-9 .
  • with Thomas M. Fischer and Thomas Günther: cost accounting and cost analysis . 9th, revised edition. Schäffer-Poeschel, Stuttgart 2016, ISBN 978-3-7910-3612-0 .
  • with Axel Haller, Gerhard Mattner, Wolfgang Schultze: Introduction to accounting. Basics of bookkeeping and accounting. 7th, revised and expanded edition. Schäffer-Poeschel, Stuttgart 2018, ISBN 978-3-7910-4115-5 .
  • with Axel Haller and Wolfgang Schultze: Annual accounts and analysis of the annual accounts. Business, commercial, tax and international basics - HGB, IAS / IFRS, US-GAAP, DRS . 25th, revised edition. Schäffer-Poeschel, Stuttgart 2018, ISBN 978-3-7910-4112-4 .
  • with Axel Haller and Wolfgang Schultze: Annual accounts and analysis of the annual accounts. Tasks and solutions . 17th, revised edition. Schäffer-Poeschel, Stuttgart 2018, ISBN 978-3-7910-4124-7 .
  • with Günter Bamberg and Michael Krapp: Business decision making (=  Vahlens short textbooks ). 15th, revised edition. Vahlen , Munich 2012, ISBN 978-3-8006-4518-3 .

See also

Web links

Individual evidence

  1. a b Emeritus Adolf G. Coenenberg. Finance & Information cluster of the Faculty of Business and Economics. (No longer available online.) University of Augsburg, archived from the original on March 25, 2013 ; Retrieved March 13, 2013 .
  2. a b c d Edeltraud Günther, Thomas Fischer, Thomas Günther, Axel Haller, Kai-Uwe Marten, Peter Möller, Wolfgang Schultze, Robert Wittmann: Prof. Dr. Dres. Hc Adolf G. Coenenberg turns 65 . In: KoR IFRS . Fachverlag of the Handelsblatt publishing group, October 1, 2003, p. 1 (issue 10).
  3. a b c CV of Adolf G. Coenenberg. TCW Transfer Center for Production Logistics and Technology Management GmbH & Co. KG, accessed on March 13, 2013 .
  4. a b c d Profile of Adolf G. Coenenberg. Chair of Auditing and Controlling at the Faculty of Economics. University of Augsburg, accessed on March 13, 2013 .
  5. The partners for your success. Sunday & Partner. Auditors, tax consultants, lawyers. Augsburg, accessed April 8, 2014 .
  6. ^ A b Short biography of Adolf G. Coenenberg. (PDF file; 28 kB) (No longer available online.) European Business School (EBS). International University Schloss Reichartshausen, archived from the original on June 12, 2010 ; Retrieved March 13, 2013 .