Franz Merkle

Franz Merkle (born April 16, 1905 in Emmendingen ; † September 21, 1960 ) was an economist and from 1949 to 1960 editor of the newspaper Die Wirtschaftsprüfung .

biography

After graduating from high school, Merkle began studying mechanical engineering at the Technical University of Karlsruhe , but after two semesters switched to economics, first in Tübingen and then in Freiburg im Breisgau, where he received his diploma and in 1928 with Robert Liefmann's work Productivity and Profitability as a Dr. rer. pole. received his doctorate .

In 1928 he started working for the Schwäbische Treuhand-Aktiengesellschaft . He was involved in the preparations for the 1931 amendment to stock corporation law and the first regulation of fees for the mandatory audits of the annual financial statements by the newly established Institute of Auditors . In 1935 he became an auditor and at the same time a board member of the Schwäbische Treuhand-Aktiengesellschaft .

Merkle is said to have had a significant influence on the design of the D-Mark Accounting Act .

In 1948 he supported Karl Hax in the editing of the newspaper Die Wirtschaftsprüfung , which was founded in the same year, and took over this completely a year later until his death, as Hax concentrated on the journal for commercial research .

In the following years he was a consultant for the Institute of Auditors , the Union Européenne des Experts Comptables et Financiers , International Fiscal Association and founder of the Institute for Finance and Taxes in Bonn.

Publications

• Productivity and profitability , Stuttgart 1951 - doctoral thesis

source

• Franz Merkle - Its importance for business administration in ZfhF 1961 pp. 134–135