Franz Hörmann

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Franz Hörmann, 2010

Franz Hörmann (born March 23, 1960 in Vienna ) is an Austrian economist and associate professor at the Institute for Auditing, Fiduciary and Accounting at the Vienna University of Economics and Business .

Life

education

In 1978, Franz Hörmann received his Matura with distinction at the Maroltingergasse grammar school . He then studied business administration at the Vienna University of Economics and Business Administration from 1978 to 1983 and completed his studies with a diploma thesis on the subject of "Program package for PHILIPS / EFW / TEO, integrated program system for piecework wage calculation in industrial companies written in MBASIC ".

Between 1984 and 1987 he completed a doctorate at the Vienna University of Economics and Business , which he graduated with honors. The title of the dissertation was "Automated, Integrated Accounting - Theoretical Concept and Practical Realization with a Program Package written in the C programming language". On April 24, 1989, his dissertation was awarded the “Senator Wilhelm Wilfling Research Prize of the Vienna University of Economics and Business”.

On December 12, 1994, he completed his habilitation in business administration with the thesis "PC software models in accounting - the change in functional business administration under the influence of technological progress".

Professional Activities

In December 1995, Hörmann became assistant professor and university lecturer at the Department of Business Taxation, Institute for Auditing, Fiduciary and Accounting at the Vienna University of Economics and Business. In 1997 he became a visiting professor at the Institute for Business Administration at the University of Vienna and since March 1, 1998 he has been an associate professor at the Department of Corporate Accounting and Auditing, Institute for Auditing, Fiduciary and Accounting at the Vienna University of Economics and Business.

Since September 2001 he has been working as an examination commissioner within the framework of the auditor training of the Chamber of Public Accountants .

Temporary suspension and rehabilitation

Hörmann was temporarily suspended from service on February 2, 2012 by the Vienna University of Economics and Business due to "dubious statements about the Holocaust ". According to his own statement, it was an intrigue, motivated by his "sound criticism of the fraudulent monetary system". The suspension by the Vienna University of Economics and Business was lifted on March 14, 2013. Hörmann has resumed his work as an associate professor at the University of Economics with a research focus on symbolic accounting .

Teaching

Hörmann deals with monetary theory , especially bank money that is created by a booking record. In his view, money is credit-based "debt money " and is generated by the banks as fiat money as part of the money creation process. The state, and thus society, has surrendered its democratic sovereignty in financial policy to the banks and has made itself an instrument of investment and return on assets by borrowing and paying interest to these banks. The debt money system creates speculative money bubbles through fiat money, since the fictitious monetary values ​​no longer correspond to real values. With interest and compound interest, this leads to a redistribution of wealth from the borrowers to the donors; this creates extreme inequality in society. According to Hörmann, the monetary system is neither compatible with the rule of law nor with democracy, but corresponds to the archaic relationships of rule in which it arose.

Others

Since 1979 he has been a member of the Catholic student association KÖStV Nordgau Wien in the ÖCV . Later he became a member of the KAV Capitolina Rome in the CV . Hörmann is the “Spokesperson for Financial Policy” for the German Central Party .

research

  • Spreadsheet Research
  • Alternative accounting paradigms
  • Communication processes in companies
  • Formal languages for Enterprise Modeling
  • Systemic social science (union of economics and law)

Publications

Books

  • with Herbert R. Haeseler and Franz W. Kros: company valuation. Basics of the valuation of companies and investments. 2nd edition, LexisNexis ARD Orac-Verlag, Vienna 2007, ISBN 978-3-7007-3772-8
  • with Herbert R. Haeseler: Company Valuation Put to the Test - Scientific Refutation of American Company Valuation Concepts. LexisNexis ARD Orac-Verlag, Vienna 2008, ISBN 978-3-7007-4024-7
  • with Herbert R. Haeseler (Ed.): Accounting and corporate management in turbulent times. Festschrift for Gerhard Seicht. LexisNexis ARD Orac-Verlag, Vienna 2009, ISBN 978-3-7007-4337-8
  • with Herbert R. Haeseler (ed.) and Rainer Born, Christian Fichtenbauer, Eva Gatarik and Erhard Glötzl: The financial crisis as an opportunity. Root cause analysis, new requirements for communication models, long-term development of debt and income. LexisNexis ARD Orac-Verlag, Vienna 2009, ISBN 978-3-7007-4356-9
  • with Herbert R. Haeseler: Company Valuation Put to the Test - Scientific Refutation of American Company Valuation Concepts. 2nd edition, LexisNexis ARD Orac-Verlag, Vienna 2010, ISBN 978-3-7007-4533-4
  • with Otmar Pregetter: The end of money. Guide to an eco-social society. Galila Verlag, Etsdorf am Kamp 2011, ISBN 978-3-902533-33-3 ( full text ; PDF; 1.9 MB)

Contributions to scientific compilations

  • with Herbert R. Haeseler: Continuity prognoses on the economic test bench. In: Gerhard Seicht (Ed.): Yearbook for Controlling and Accounting 2008. LexisNexis ARD ORAC, Vienna 2008, ISBN 978-3-7007-3901-2 , pp. 259–272 ( full text )
  • Preservation of Capital and the Limits of Doppik. In: Gerhard Seicht (ed.): Yearbook for Controlling and Accounting 2008. LexisNexis ARD ORAC, Vienna 2008, ISBN 978-3-7007-3901-2 , pp. 291–308, ( full text )
  • Scientific questioning of the current company valuation methodology. In: Gerhard Seicht (Ed.): Yearbook for Controlling and Accounting 2009. LexisNexis ARD ORAC, Vienna 2009, ISBN 978-3-7007-4146-6 , pp. 523-538 ( full text )
  • Banks (surveillance) in pillory: incompetence, fraud or systemic crisis? In: Gerhard Seicht (ed.): Yearbook for Controlling and Accounting 2010. LexisNexis ARD ORAC, Vienna 2009, ISBN 978-3-7007-4505-1 , pp. 381–409 ( full text )

Web links

Commons : Franz Hörmann  - Collection of images, videos and audio files

Individual evidence

  1. ↑ Employee department for corporate accounting and auditing
  2. ↑ Press information Vienna University of Economics and Business ( Memento of the original from February 10, 2012 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  @1@ 2Template: Webachiv / IABot / www.wu.ac.at
  3. ↑ Temporarily suspended - Interview with Prof. Dr. Franz Hörmann
  4. ↑ a b Homepage of Franz Hörmann: Suspension from the WU Vienna lifted again
  5. ↑ with Otmar Pregetter: The end of money. Guide to an eco-social society. Galila Verlag, Etsdorf am Kamp 2011, ISBN 978-3-902533-33-3 (full text; PDF; 1.9 MB)
  6. ↑ Prof. Dr. Franz Hörmann becomes DM spokesman for financial policy ( memento of the original from August 19, 2017 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. - January 3, 2017  @1@ 2Template: Webachiv / IABot / deutsche-mitte.de
  7. ↑ Research ( Memento of the original from April 7, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  @1@ 2Template: Webachiv / IABot / www.franzhoermann.com
personal data
SURNAME Hörmann, Franz
BRIEF DESCRIPTION Austrian economist
DATE OF BIRTH March 23, 1960
PLACE OF BIRTH Vienna