Albert Meier (economist)

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Albert Meier (born April 4, 1906 in Pirmasens ; † July 14, 1974 ) was an auditor and honorary professor at the University of Frankfurt am Main .

biography

Albert Meier attended school up to secondary school leaving certificate and then completed an apprenticeship. He then completed a degree in business administration in Frankfurt am Main, where he obtained a degree in business administration . Then he went to Cologne, where he continued his studies and passed a substitute school leaving examination. With this he was able to take the exam as a business graduate according to the new regulations and then get his doctorate in 1929 . The subject of his dissertation was purchasing groups in retailing household and kitchen appliances. From Eugen Schmalenbach he became the managing director of the technical committee for accounting at the committee for economic administration ( AWV ) of the rationalization board of the German economy e. V. ordered. However, Meier was not interested in a scientific career, as Schmalenbach had wished, and therefore went into operational practice. There he was a member of the management of the Association of German Silk Weavers in Krefeld and then an independent accountant.

In 1933 he became head of the branch in Cologne at Treuhand-Vereinigung AG . The Treuhand-Vereinigung AG is said to have played a role in the "creeping Aryanization" of Heiligendamm , which was reported in the course of 2007. During this time Meier passed his auditor examination and was appointed to the board of the Treuhand-Vereinigung in 1939. He was a board member of this company until 1972 and its chairman from 1972 to 1974.

After the end of the Second World War , he tried to redesign the professional profile of auditors, especially at the Institute for Auditing and the Union Européenne des Experts Comptables, Economiques et Financiers (UEC), which existed from 1951 to 1986. He was also president of the Schmalenbach Society for two years .

Meier held lectures in Frankfurt am Main from 1953 to 1973 at the economics department. In doing so, he had mainly concentrated on checking the cost accounting and the organizational check. In 1958 he received a position as an honorary professor, previously working as a lecturer. At the same time he was active in the Schmalenbachgesellschaft for the projects purchasing in industrial companies and entrepreneurial decisions .

Works

  • The problems of the joint purchase of retailers in household and kitchen appliances, hardware, glass and porcelain , Stuttgart 1930
  • Basic plan of cost calculation: (draft) / editor and author Albert Meier and Heinrich Voss, 3rd vice. u. exp. Ed., Part 10 of the series of standard bookkeeping, ed. v. Technical Committee f. Accounting at AWV; Eugen Schmalenbach; Herbert Peiser; Overall title: Reichskuratorium für Wirtschaftlichkeit, No. 61, Dortmund [1930]
  • Lump-sum payment in phases and other ways of sales tax reform , Berlin 1933
  • The technology of price formation according to the textile legislation (taking into account the Stop and War Economy Ordinance ) , 2. revised. u. exp. Ed., Leipzig 1941
  • Price calculation for footwear under consideration. d. War Economic Code , Leipzig 1944
  • Securing entrepreneurial succession , Cologne 1956
  • Rational leadership and management in the company , Stuttgart 1957
  • Cost review , Cologne 1959
  • Organization of company management: With e. Instructions z. Representation u. Assessment d. Organizational structure , 2nd ext. Ed., Stuttgart 1965
  • Entrepreneurial objectives from a business perspective in ZfbF 1973, pp. 221–228
  • The informative value of the annual financial statements suffers in the Frankfurter Allgemeine Zeitung, supplement Blick durch die Wirtschaft , July 18, 1974

swell

  • Karl Hax : Professor Dr. Albert Meier 60 years old , in ZfbF 1966, pp. 368–369
  • Karl Hax: Message - Obituary for Professor Dr. Albert Meier in ZfbF 1974, p. 772

Individual evidence

  1. ^ The Heavy Legacy of the Jewish Baron, Welt Online, June 3, 2007.
  2. ↑ The sensitive history of Heiligendamm - who owns the famous bath on the Baltic Sea? World on Sunday, June 3, 2007.
personal data
SURNAME Meier, Albert
BRIEF DESCRIPTION German auditor and university professor
DATE OF BIRTH April 4, 1906
PLACE OF BIRTH Pirmasens
DATE OF DEATH July 14, 1974