Carl-Christian Freidank

from Wikipedia, the free encyclopedia

Carl-Christian Freidank (born May 4, 1950 in Rostock ) is a German economist , tax advisor (StB) and professor of business administration (BWL). He holds the Chair for Auditing and Fiduciary Services (RuT) at the Institute for Auditing and Taxation at the Faculty of Business Administration at the University of Hamburg .

Life

Carl-Christian Freidank attended the elementary school in Gütersloh from 1955 to 1960 , the secondary schools in Gütersloh and Troisdorf from 1960 to 1966 and the commercial college in Bonn from 1966 to 1969 .

He then completed vocational training as an industrial clerk at Dynamit Nobel in Troisdorf from 1969 to 1971 .

From 1971 to 1974 studied Carl-Christian Freidank at the Cologne University of Applied Business Administration where he acquired a degree as Diploma -Betriebswirt. From 1974 to 1978, a study concluded at the University of Cologne for business administration graduate (Dipl.-Kfm.) To.

Then he was briefly full-time in accounting at Ferd. Rückforth Nachf. AG in Siegburg .

From 1978 to 1982 Carl-Christian Freidank was employed as a research assistant and academic advisor at the chair for business taxation and auditing at the University of Passau . In 1981 he received his doctorate from the University of Passau's Faculty of Economics . As the topic of his dissertation , he chose the use of internal accounting for the purpose of calculating production costs. A contribution to the evaluation of self-made systems and product inventories in the annual financial statements of the stock corporation under commercial and tax law .

From 1982 to 1983, Carl-Christian Freidank was a full-time lecturer in finance and accounting at the Lörrach University of Cooperative Education .

From 1983 to 1986 he was a professor as head of the tax department at the Stuttgart University of Cooperative Education .

Carl-Christian Freidank worked from 1986 to 1989 as a C3 professor for the subjects of corporate accounting, accounting tax law, tax auditing and white-collar crime in the finance department at the Hamburg University of Applied Sciences .

On January 23, 1989, he completed his habilitation at the Faculty of Economics and Law at the Carl von Ossietzky University of Oldenburg . The subject of his habilitation thesis was decision-making models in accounting policy. Computer-aided proposed solutions for corporations against the background of the Accounting Directive Act .

From April 1 to August 31, 1989, Carl-Christian Freidank was a university professor (C3) for business administration, in particular business taxation in the economics department at the University of Hamburg.

In June 1989 he was appointed tax advisor by the Hamburg tax authorities .

He then found a job from September 1, 1989 to September 30, 1992 as a full university professor ( C 4 ) and professor for general business administration (ABWL), controlling and business taxation at the economic science faculty of the Catholic University of Eichstätt-Ingolstadt .

From October 1, 1992 to December 31, 1993, Carl-Christian Freidank was full professor for business administration, in particular accounting, auditing and business taxation, and director of the Institute for Accounting and Controlling at the University of St. Gallen ( Switzerland ).

Since October 1, 1993, he has been a full university professor (C 4) and holder of the chair for business administration, in particular auditing and fiduciary services, at the Faculty of Business Administration at the University of Hamburg.

From 2007 to 2009 Carl-Christian Freidank was also founding dean and vice-president of the private Hanseatic University in Rostock- Warnemünde .

Since October 1, 1995, he sits as a member of the Audit Committee for the exam for accountants (WP) in accordance with § 12 para. 1 Wirtschaftsprüferordnung (WPO) for the countries of the Free Hanseatic City of Bremen , Free and Hanseatic City of Hamburg, Mecklenburg-Western Pomerania , Lower Saxony and Schleswig Holstein .

Carl-Christian Freidank has also acted as a reviewer for the Alexander von Humboldt Foundation , based in Bonn- Bad Godesberg , since September 1, 2001 .

Since September 2009, he has also been a member of the Main Technical Committee (HFA) and since March 2012 as a member of the working group influencing audit fees at the Institut der Wirtschaftsprüfer in Deutschland e. V. (IDW).

Research priorities

His research interests include computer-aided national and international accounting policy, tax controlling, controlling concepts for RuT companies , cost accounting and cost management, ecological aspects of accounting and auditing , reform of corporate monitoring , risk management , and the further development of selected accounting and auditing aspects .

Fonts (selection)

  • The use of in-house accounting for the purpose of determining production costs. A contribution to the evaluation of self-made systems and product inventories in the annual financial statements of the stock corporation under commercial and tax law . Passavia-Universitätsverlag, Passau 1981, ISBN 3-922016-24-3 (also: University of Passau, dissertation, 1981).
  • Accounting policy decision-making models. Computer-aided proposed solutions for corporations against the background of the Accounting Directive Act (=  Betriebswirtschaftliche Abhandlungen . Volume 75 ). Poeschel Verlag, Stuttgart 1990, ISBN 3-7910-0500-6 .
  • Carl-Christian Freidank, Hans Eigenstetter: Financial accounting and annual accounts. An introduction to the technology and regulations of accounting in German companies with tasks and solutions . tape 1 : Retail and industrial operations run as sole traders. Schäffer-Poeschel Verlag, Stuttgart 1992, ISBN 3-7910-0663-0 .
  • Carl-Christian Freidank (ed.): Accounting policy. An inventory from a commercial and tax law perspective . Springer-Verlag, Berlin / Heidelberg 1998, ISBN 3-540-63914-4 ( books.google.de ).
  • Carl-Christian Freidank (Hrsg.): The German accounting and auditing in transition. Festschrift for Wilhelm Theodor Strobel on his 70th birthday . Verlag Franz Vahlen, Munich 2001, ISBN 3-8006-2588-1 .
  • Carl-Christian Freidank, Elmar Mayer (Ed.): Controlling concepts. New strategies and tools for corporate practice . With a preface by Albrecht Deyhle (=  science & practice ). 6th, completely revised and expanded edition. Gabler Verlag, Wiesbaden 2003, ISBN 3-409-63004-X .
  • Corporate monitoring. The basics of business control, testing and supervision . With the collaboration of Remmer Sassen (=  Vahlens Handbooks of Economic and Social Sciences ). Verlag Franz Vahlen, Munich 2012, ISBN 978-3-8006-3710-2 .
  • Carl-Christian Freidank, Sven Fischbach: Exercises in cost accounting. With 130 tasks and 10 practice exams as well as detailed solutions . 7th, updated and expanded edition. Oldenbourg Verlag, Munich 2012, ISBN 978-3-486-71644-3 ( books.google.de ).
  • Cost accounting. Basics of internal accounting and concepts of cost management . With the assistance of Patrick Velte. 9th, updated edition. Oldenbourg Verlag, Munich 2012, ISBN 978-3-486-71645-0 ( books.google.de ).
  • Carl-Christian Freidank, Stefan Müller , Patrick Velte (Eds.): Integrated Reporting Manual. Challenge for control, monitoring and reporting . Erich Schmidt Verlag, Berlin 2015, ISBN 978-3-503-15807-2 .

See also

Web links

Individual evidence

  1. ↑ a b Carl-Christian Freidank - Vita ( Memento from September 17, 2016 in the Internet Archive ) (PDF) Website of the University of Hamburg, pages 2–4. Retrieved September 17, 2016.
  2. ^ Carl-Christian Freidank - holder of the chair . University of Hamburg website. Retrieved September 17, 2016.
personal data
SURNAME Thank you, Carl-Christian
BRIEF DESCRIPTION German economist and university lecturer (University of Hamburg)
DATE OF BIRTH May 4th 1950
PLACE OF BIRTH Rostock , Mecklenburg-Western Pomerania