Erwin Geldmacher

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Erwin Geldmacher (born November 28, 1885 in Wetter an der Ruhr ; † January 16, 1965 in Cologne ) was professor of business administration at the University of Cologne . He was mainly concerned with cost accounting .

biography

Geldmacher studied commercial science at the Cologne Commercial College , where he became a member of the Corps Rheno-Franconia in 1912 and received his diploma and later also a Dr. rer. pole. received his doctorate . He worked in Krefeld and then in Bremen before serving as a soldier in the First World War for four years . In 1920 he was given a teaching position at the University of Cologne. Two years later he completed his habilitation in Cologne. In 1924 he received a call to the newly established chair for general business administration and industrial business administration and became director of the industrial seminar which he had founded in 1920. In 1925 he traveled with 50 students on a study trip to the USA . In the same year he became chairman of the examination office until 1932. Germany's reparations payments were an issue with which he dealt intensively. He showed that these payments not only damage the economy of the payers, but also that of the recipients.

In 1928 he was elected dean and remained so after 1933, after he had joined the NSDAP and the SA . Until the end of the Nazi era, he was the last freely elected dean. In this position he prevented the planned amalgamation of the University of Cologne with the Rheinische Friedrich-Wilhelms-Universität Bonn . In March 1934 he was appointed rector of the University of Cologne. From 1935 to 1938 Geldmacher was head of the Nazi lecturers' association in the Cologne-Aachen district and also a member of the Academy for German Law . In 1943 he was promoted to Sturmführer within the SA.

Geldmacher was chairman of the commission for the auditor exam in the Rhineland. He influenced the structuring of stock corporation and GmbH law through his membership in the relevant committees of the Academy for German Law . In 1926 he became co-editor of the journal for commercial research and remained so until 1933.

Despite his Nazi past, Geldmacher was classified as "exonerated" in the 1949 denazification process. He then applied for his retirement , which was granted to him because he waived his right to continue working at the university.

Geldmacher had been married to the qualified trade teacher Catharina Albertina Paula Jüsten since 1918. He died at the age of 79 in his apartment in Cologne-Lindenthal.

plant

In his articles on balance sheet worries , he pointed out the problem of recording acquisition values instead of replacement values , and even then triggered a broad scientific discussion. In his essay published in 1929, he criticized the previously inadequate uniformity of technical language in business administration. There he proposed, among other things, the distinction and delimitation of the basic terms such as performance , effort , revenue , income , costs and success , which is still valid today .

literature

  • Hans H. Hohlfeld: Communications - Erwin Geldmacher as a researcher and teacher. In: ZfhF 1955, pp. 546-550.
  • Adolf Heese: Communications - Erwin Geldmacher in memory. In: ZfhF 1966, pp. 6-71.
  • Frank Golczewski : Cologne University Teacher and National Socialism. Approaches to the history of persons (= studies on the history of the University of Cologne; 8), Böhlau, Cologne 1988, esp. Pp. 260–270.
  • Michael Grüttner : Biographical Lexicon on National Socialist Science Policy (= Studies on Science and University History. Volume 6). Synchron, Heidelberg 2004, ISBN 3-935025-68-8 , p. 57.
  • Peter Mantel: Business Administration and National Socialism: A Study of Institutional and Personal History . Gabler, Wiesbaden 2010, ISBN 978-3-8349-8515-6 , pp. 697 f.

Web links

Individual evidence

  1. a b Death certificate no. 159 from January 18, 1965, registry office Cologne Lindenthal. In: LAV NRW R civil status register. Retrieved June 20, 2018 .
  2. Erwin Willmann (Ed.): Directory of the old Rudolstädter Corps students. (AH. List of the RSC.) , 1928 edition, No. 1299
  3. a b c Ernst Klee : The dictionary of persons on the Third Reich. Who was what before and after 1945 . Fischer Taschenbuch Verlag, Second updated edition, Frankfurt am Main 2005, p. 178.
  4. ^ University of Cologne: Erwin Geldmacher - Rector 1934-1935. In: Rector portraits. Retrieved September 5, 2017 .
  5. Erwin Geldmacher, balance sheet worries , Berliner Industrie- und Handelszeitung, 1920, No. 57–63
  6. Erwin Geldmacher, Basic Concepts and Systematic Outline of Business Accounting , in: ZfhF , 1929, pp. 1–27
  7. Erwin Geldmacher, Basic Concepts and Systematic Outline of Business Accounting , in: ZfhF , 1929, pp. 6-7