André Zünd

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André Zünd (born January 24, 1928 in Lucerne ; †  April 28, 2019 ) was a Swiss economist and university professor . He did pioneering work in the field of Swiss accounting .

Life

André Zünd studied economics at the University of St. Gallen (HSG). There he received his doctorate in 1955. From 1956 to 1963 he was a book expert at Revisa Treuhand AG in Lucerne . Then he switched to Hoffmann-La Roche AG in Basel, where he was first a tax expert and from 1966 head of internal auditing until 1970. From 1971, Zünd was a freelance business consultant. He completed his habilitation in 1973, was appointed adjunct professor in 1976 and associate professor for fiduciary and auditing at the same university in 1978. He made a name for himself in the further development of accounting and accounting in Switzerland. In particular, he was the initiator of an independent Swiss accounting system, which is particularly suitable for smaller companies and was introduced as a minimum standard for accounting by Swiss companies according to the Swiss Code of Obligations (OR) . Swiss GAAP FER accounting is now used by many Swiss companies. The Swatch Group as a major company has also switched to this accounting system. Zünd was involved in the establishment of the foundation for specialist recommendations on accounting according to Swiss GAAP FER and headed the relevant specialist commission from 1984 to 1992. From 1996 to 2002 he was President of the aforementioned foundation.

After his retirement, Zünd also devoted himself to historical topics. He studied history at the University of Zurich and graduated in 1999 as Dr. phil. this course. He wrote a book about the Reformation in Switzerland.

Memberships

  • Member of the supervisory commission on compliance with the due diligence agreement of Swiss banks from 1987 to 1997
  • President of the European Accounting Association 1984 to 1985
  • as the first European Vice President of the American Accounting Association from 1991 to 1993
  • Member of expert commissions of the Swiss Confederation, the OECD and the UN.

Honor

  • Dr. Kausch Prize 1995. Dr. André Zünd, Lucerne: For contributions to the improvement and further development of accounting in Swiss companies.

Publications

  • Numerous publications on accounting by the Schwabe, Treuhand Kammer, Polygraphischer Verlag and Paul Haupt publishers, in particular the standard work Revisionslehre (1982)
  • Failed urban and rural reformations of the 16th and 17th centuries in Switzerland. Schwabe Verlag, Basel, 1999. ISBN 978-3-7965-1126-4
  • Visitation and controlling in the church - leadership aids for church management. LIT Verlag, Münster, 2006. ISBN 3-8258-9351-0

Individual evidence

  1. ↑ a b c d All Dr. Kausch Prize Winner | ACA main page | University of St.Gallen. Retrieved May 10, 2019 .
  2. ↑ a b SWISS GAAP FER: death notice Prof. em. Dr. André Zünd. . 
  3. ↑ a b University of St. Gallen: Death notice of Prof. em. Dr. Dr. André Zünd. . 
  4. ↑ Swiss GAAP FER Foundation. Foundation website, accessed May 9, 2019
  5. ^ A b Giorgio Behr and Reto Eberle: Obituary: André Zünd - guide in accounting. NZZ May 18, 2019, accessed May 18, 2019.
personal data
SURNAME Zünd, André
BRIEF DESCRIPTION Swiss economist and university professor
DATE OF BIRTH January 24, 1928
PLACE OF BIRTH Lucerne
DATE OF DEATH April 28, 2019