Erich Loitlsberger

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Erich Loitlsberger (born May 8, 1921 in Grünau im Almtal / Upper Austria ; † February 1, 2003 in Vienna ) was an Austrian economist and full professor of business administration at the University of Vienna .

Life

Erich Loitlsberger was born on May 8, 1921 in Grünau im Almtal in Upper Austria. He graduated from grammar school in Kremsmünster in 1939 and, after returning from captivity, enrolled in 1946 to study business administration at the University of World Trade in Vienna. It was here that he graduated as a business graduate in 1948, and one year later he became a research assistant to Professor Willy Bouffier .

In 1950 he received his doctorate in commercial science and subsequently became a university assistant to Professor Leopold Illetschko. In 1953 he completed his habilitation in business administration with the text "The principle of economic efficiency: Analysis and manifestations". In addition to his work as an assistant, he also gained practical experience as an employee of the auditor Falkenberg and was approved as an assistant in accounting and tax matters in 1956 (later transition to a tax advisor). In 1957 he took over the representation of the chair for auditing and fiduciary services at the Johann Wolfgang von Goethe University in Frankfurt am Main, was appointed full professor to this chair in 1959 and became dean of the economics and social science faculty of this university in 1961.

In 1963 he returned to the University of World Trade in Vienna as a full professor and director of the Institute for Fiduciary and Auditing, where, in addition to general business administration, he was mainly responsible for business taxation and fiduciary management. In 1971 he was appointed full professor of business administration at the University of Vienna. This appointment gave him the opportunity to gain recognition for the subject of business administration at the University of Vienna, which until then had only been offered as a minor for other fields of study. The University of Vienna broke new ground in 1972 with the introduction of the study experiment “Business and Business Informatics” together with the Technical University (University of Vienna since 1975).

Long-term efforts finally led in 1989 to the establishment of a study attempt “International Business Administration”, which has now been established as a successful course. In 1991, the Business Center of the University of Vienna went into operation in 1210 Vienna, Brünner Strasse 72. Loitlsberger took part in the scientific discourse intensively by publishing numerous articles in specialist journals, monographs and textbooks. However, he attached a similarly high priority to university teaching as to scientific research.

The further development of the curriculum and study plans was always a particular concern of his. Parallel to his work at the university, he was also active at other educational institutions and supervised, for example, the accounting courses he initiated at the Vienna Chamber of Commerce. Thanks to his extensive expert and lecture activities, he advocated a transfer of knowledge from the university to practice. In addition, he devoted himself in a number of voluntary functions to social support for students, for example through the renovation and expansion of the student cafeteria or through the creation of living space for students.

Even after his retirement in 1992 Loitlsberger continued to publish and remained connected to his place of work as a chair representative and by holding lectures until shortly before his death on February 1, 2003.

Main focus of work and research

For Erich Loitlsberger, teaching general business administration across the board was always an important concern. His “Grundriß der Betriebswirtschaftslehre” is a standard work. He wrote articles in magazines and compilations on many areas of business administration. He consistently endeavored to create a connection between a technically demanding and a practice-related business administration, and showed an openness to new developments in business administration, but also to other scientific disciplines.

His main interests lay in accounting , auditing , taxation and business finance. He wrote fundamental papers on the theory of auditing and the theory of tax advice. He understood both auditing and tax consulting as a game-theoretical problem in which asymmetrical information distribution and opportunistic behavior that endangers independence play an essential role.

He always paid attention to the methodological foundation of the subject and to the consideration of business administration as part of a social order that is determined by value judgments. For example, he wrote the groundbreaking work "Meta-economic values ​​and legal systems as determinants of business theory".

Publications (selection)

Complete catalogs of works can be found in the Festschriften:

  • Management and control, ceremony for Erich Loitlsberger on his 60th birthday , ed. by Gerhard Seicht, Duncker & Humblot Verlag, Berlin 1981
  • Current issues of finance and corporate taxation, commemorative publication for Erich Loitlsberger on his 70th birthday , ed. by Dieter Rückle, Verlag Linde, Vienna 1991
  • On the state of knowledge of business administration at the beginning of the 21st century, Festschrift for Erich Loitlsberger on his 80th birthday , ed. by Udo Wagner, Duncker & Humblot Publishing House, Berlin 2001

Books

  • The principle of economic efficiency: Analysis and manifestations , vol. 4 of the publications of the Institute for Organization and Auditing at the University of World Trade Vienna, ed. by Leopold L. Illetschko, Vienna 1955
  • Fiduciary and auditing, 1st edition, Stuttgart 1961 , 2nd edition, Stuttgart 1966
  • Outline of business administration for lawyers , Vienna 1990
  • Outline of Business Administration , 2nd edition, Vienna 1996
  • Basic concepts of business administration , Munich / Vienna 2000

Articles in magazines and compilations

  • On the theory of the examination , in: Fundamentals of auditing, vol. 1 of the publications of the Institute for Organization and Auditing at the University of World Trade Vienna, ed. by Leopold L. Illetschko, Vienna 1953, pp. 21–56
  • The book examination as a game-theoretical problem , in: Der Österreichische Betriebswirt, 18th year 1968, pp. 137–179
  • Meta-economic values ​​and legal systems as determinants of business theory , in: Science program and training goals of business management, conference report of the Association of University Professors for Business Management from the scientific conference in St. Gallen from June 2nd to 5th, 1971, ed. by Gert v. Kortzfleisch, Berlin 1971, pp. 79-99
  • On the theory of tax advice: Tax advice as a game-theoretical problem , in: Journal für Betriebswirtschaft, 25. Jg. 1975, pp. 81-105 and pp. 145-159
  • Value categories in commercial and tax law , in: Manual dictionary of accounting, ed. by Erich Kosiol et al., 2nd ed., Stuttgart 1981, Sp. 1771-1779
  • Concept, areas and meaning of the ABWL , in: Journal für Betriebswirtschaft, 33rd year 1983, pp. 66–86
  • Innovation financing and financial instruments , in: Journal für Betriebswirtschaft, 34th year 1984, pp. 54–69
  • On the current status of business administration (at the same time a discussion essay on "Vahlen's Compendium of Business Administration") , in: Journal für Betriebswirtschaft, 36th year 1986, pp. 233–241
  • Examination theory, game theory approach , in: Manual dictionary of revision, ed. by Adolf G. Coenenberg and Klaus v. Wysocki, 2nd ed., Stuttgart 1992, Sp. 1558-1566
  • External accounting and target-compliant corporate management in the group , in: Progress in accounting, proposals for further developments in the service of corporate and group management by corporate bodies and owners, Gerhard Seicht on his 60th birthday, ed. by Otto A. Altenburger et al., Wiesbaden 1999, pp. 705-753, 2nd edition 2000
  • History of auditing, in: Hand dictionary of accounting and auditing , ed. by Wolfgang Ballwieser et al., 3rd edition, Stuttgart 2002, Sp. 933-950
  • Paradigm shift and the need for a new paradigm in business administration , in: Journal für Betriebswirtschaft, 52nd year 2002, pp. 4–15

Editorships

  • Empirical business administration, commemorative publication for the 60th birthday of Leopold L. Illetschko , Wiesbaden 1963
  • Accounting and determination of profits, memorial for Karl Lechner , Vienna 1987 (together with Anton Egger and Eduard Lechner)
  • Series of publications "Research Results from Auditing and Business Taxation", Berlin (together with Dieter Rückle and Jörg Baetge)
  • "Journal für Betriebswirtschaft", Vienna (together with Heinrich Stremitzer et al.)

Obituaries

  • Hax, Herbert: In memory of Erich Loitlsberger , in: Schmalenbach's magazine for business research, 55th year 2003, pp. 512-514
  • Knolmayer, Gerhard: In memory of Erich Loitlsberger (1921–2003) , in: Zeitschrift für Betriebswirtschaft, Volume 73, 2003, pp. 782–785

Honors

Web links

Individual evidence

  1. ↑ n.v .: curriculum vitae of em. o. Prof. Dr. Dr. hc Erich Loitlsberger, in: On the state of knowledge of business administration at the beginning of the 21st century, Festschrift for Erich Loitlsberger on his 80th birthday, ed. by Udo Wagner, Berlin 2001, pp. 522-524
  2. ↑ Catalog raisonné, pp. 571-574
  3. ↑ Catalog raisonné (1980–1990), pp. 23–25
  4. ↑ Catalog raisonné, pp. 525-528
personal data
SURNAME Loitlsberger, Erich
BRIEF DESCRIPTION Austrian economist and full university professor
DATE OF BIRTH May 8, 1921
PLACE OF BIRTH Grünau im Almtal
DATE OF DEATH February 1, 2003
Place of death Vienna