Hans Münstermann (economist)

Hans Münstermann (born October 18, 1899 in Aachen , † February 19, 1986 in Cologne ) was a German economist and professor of business administration , most recently at the seminar for general business administration at the University of Cologne .

Career

Even before he graduated from high school, the Reichswehr drafted him into the replacement battalion of the 25th Infantry Regiment and subsequently other units to participate in the First World War . After discharge from military service in May 1919, followed by several weeks of captivity he began in September 1919 as a laborer in a Duisburg metal foundry. It was only in December 1919 that he made up his Abitur at the Kaiser-Karls-Gymnasium in Aachen. This was followed by a bank apprenticeship at the Johann Ohligschläger bank in Aachen between January 1920 and October 1921. This was followed by studies in business administration and economics , law , philosophy and Romance philology (Universities of Cologne and Bonn) until 1924. In Cologne he received his doctorate under Eugen Schmalenbach in July 1924 with the dissertation “The corporations of the potash industry”. In February 1925 he passed the exam to become a commercial teacher in Cologne. Between June 1925 and September 1937 he worked as a commercial teacher, later in Aachen as a senior commercial teacher for business administration and Spanish. In November 1933 he became a member of the SA and in May 1937 of the NSDAP . Since 1935 he was a lecturer in business administration at the Administrative Academy in Aachen. The TH Aachen appointed him in 1937 as a full-time lecturer for industrial accounting and cameralistics . In September 1939 he completed his habilitation with the thesis “Company dynamics and income statement”. In February 1940 he worked again as a lecturer at the TH Aachen. In December 1941 he went to Rostock University as an associate professor for business administration , where he stayed until May 1945. In June 1945 he was dismissed from university because of Nazi charges.

Name stone (There is a notice from the cemetery administration on the grave that the grave should be cleared.), September 2018

From August 1946 he held a full professorship for business administration at the University of Mainz , which he held until March 1960. In April 1960 he returned to the place from which he had started his academic path in 1921; he took over the professorship for general business administration in Cologne. In October 1963 he also took over the chair of auditing from Erich Gutenberg in Cologne , where Adolf G. Coenenberg acted as assistant . On March 31, 1968, Münstermann retired in Cologne . He died in 1986 at the age of 86 and was buried in the Melaten cemetery in Cologne (hallway 44 no. 73).

In 1988, after Münstermann's death, his former pupil Josef Kloock wrote the essay "Hans Münstermann (1899 to 1986)" in the publication "Business economists in Cologne: About the contribution of Cologne business economists to the development of business administration".

Publications

Münstermann wrote numerous books and publications in specialist journals . His first book was his dissertation “The Potash Industry Corporations” in 1925, and his next book “From balance sheet to balance sheet: textbook of double and simple bookkeeping” came on the market in 1931. He dealt with Schmalenbach's “Dynamic Balance” for the first time in 1941 in the book “Introduction to Dynamic Balance”; the publication was created at Schmalenbach's request. Münstermann was intensely concerned with the topic, because it was followed by “Schmalenbach's balance sheet review” (in: Die Wirtschaftsprüfung , 1948, p. 33 ff.) Or “Schmalenbach's' Dynamic Balance Sheet” (in: Zeitschrift für Handelswissenschaftliche Forschung , 1954, p. ). Further publications were the book “Group balance sheets” (1958), the article “Börsenkurswert” (in: Zeitschrift für Betriebswirtschaft , 1962, pp. 693–701) or the 1963 published by him “Business Management Contributions”.

In his book Geschichte und Kapitalwirtschaft , published in 1963, he expressed himself skeptically about the informative value of indices for the prevailing price level : “No index , neither the earlier wholesale price index preferred by Eugen Schmalenbach, nor the current index of producer prices for industrial products, nor the retail price index nor the price index for the Cost of living or the construction cost index is a perfect expression for the price level. There is just as little a single supra-individual monetary value as there is an absolutely stable currency , because economic policy must find a compromise between its five magic postulates, namely full employment , internal price level stability , balance of payments , maximization of the national product and equilibrium growth of the national product. With only minor monetary fluctuations which take into account entrepreneurs the consequences of this oscillation überschläglich in analyzing their unindexed bill drawn balances . "By the book" value and valuation of the company "(1966), he is considered the father of" subjective business valuation theory ". When he retired in 1969, his book “Unternehmensrechnung. Investigations on the balance sheet, calculation, planning with introductions to matrix calculation, graph theory and linear programming ”.

Scientific focus

His academic focus was the expansion of internal accounting into an information , planning and decision- oriented management tool . In addition, he and his colleagues Günter Sieben , Walther Busse von Colbe and Manfred Jürgen Matschke were considered part of the Cologne School of Company Valuation, which conceived functional valuation theory from 1971.

Web links

• Hans Münstermann, catalog entry from the University of Rostock
• Hans Münstermann, in: Directory of professors at the University of Mainz

Individual evidence

1. ↑ s. Grave inscription (Note: The first metal clock has replaced on the stone, the birthday is the 1 October 8)
2. ↑ Michael Buddrus / Sigrid Fritzlar, Die Professoren der Universität Rostock in the Third Reich , 2007, p. 288 ff.
3. ^ Walther Busse von Colbe / Günter Sieben (eds.), Business Information, Decision and Control: Festschrift für Hans Münstermann , 1969, p. 7
4. ^ Hans Münstermann, Geschichte und Kapitalwirtschaft , 1963, p. 68
5. ↑ Hannelore Ludwig, The economic and social science teaching in Cologne: from 1901 to 1989/1990 , 1991, p. 73