Elmar Mayer (economist)

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Elmar Mayer (* 26. December 1923 in Bishop's Castle , East Prussia ; † 27. January 2019 in Bergisch Gladbach ) was Professor of Business Administration , esp. Controlling , Management and Accounting (Accounting) at the Technical University of Cologne , Faculty of Economics. He was considered one of the first and leading controlling experts in Germany and was the founder of the “Working Group on Economics and Business Practice in Controlling and Accounting” (AWW KÖLN 1971).

Life

Abitur, military service, professional training as an industrial clerk and several years of work in financial accounting and cost accounting. Study of economics at the University of Cologne , diploma examination as a qualified commercial teacher in 1959, vocational school service, 1964 teaching post at the HWF Cologne, 1968 doctorate as Dr. rer. pole. at the University of Cologne with Gerhard Weisser . 1971 Conversion of the Höhere Wirtschaftsfachschule (HWF) into the business department of the Cologne University of Applied Sciences. 1974 Appointment as professor in the economics department of the Cologne University of Applied Sciences with the teaching assignment "Business Administration, especially Controlling and Accounting". Application-related teaching and research in the field of contribution margin accounting with operational controlling tools in the model controlling concept, development of operational and strategic control loops with corresponding terminology. Retired at the end of winter semester 1988/89.

Works (selection)

  • with Rudolf Mann: Der Controllingberater (loose-leaf magazine), founder and publisher (1982–1994), Haufe, ISSN  0723-3221
  • Controlling for Beginners, 8th edition 2004, 1. – 7. Edition in Freiburg, from 8th edition 2004 in Mannheim, ISBN 3929839180
  • with Carl-Christian Freidank (Ed.): Controlling-concepts, 6th edition, Wiesbaden, 2003, ISBN 9783409630047
  • with Peter Neunkirchen: contribution margin accounting in the trade as a dv-supported controlling tool. 4th edition Stuttgart, 1995, ISBN 978-3872475411
  • with Beowulf Walter: Management and Controlling in the Hospital, Cologne, 1996, ISBN 9783791010052
  • with Beowulf Walter: Bellingen, K .: From hospital to medical performance center (MLZ), Cologne 1996, ISBN 9783791011936
  • with Konrad Liessmann u. Hans Werner Mertens: Cost accounting, 7th edition, Stuttgart 1997, ISBN 9783791012575
  • with Andreas Gadatsch: Master course IT controlling, 5th edition, Wiesbaden, 2013, ISBN 9783658015893

Awards

  • Holder of the Medal of Honor of the Paris Chamber of Commerce (1987)
  • Winner of the Federal Cross of Merit on Ribbon of the Federal Republic of Germany (1988)
  • Holder of the Medal of Merit of the Cologne University of Applied Sciences (1989)
  • Holder of the Eugen Schmalenbach Medal of Honor (1998)
  • Holder of the Gold Medal of Honor of the Cologne University of Applied Sciences (2000)

Web links

Individual evidence

  1. Controlling pioneer Prof. Elmar Mayer has passed away. In: Controller Magazin. Haufe, February 28, 2019, accessed March 1, 2019 .