Karl Beetle

from Wikipedia, the free encyclopedia

Karl Käfer (born January 10, 1898 in St. Gallen ; † July 30, 1999 in Zurich ) was a Swiss business economist . In 1947 he developed a chart of accounts , which in Switzerland was for a long time the reference framework for companies' accounting .

Karl Käfer was born as the son of the Austrian carpenter Vinzenz Käfer and Mathilde Käfer, née Kunzmann, and was naturalized in St. Gallen in 1916 . He worked as a secondary school and trade school teacher in St. Gallen and Zurich. In 1941 he was with the thesis "The chain set: a contribution to the history and theory of commercial computing" Dr. oec. publ. PhD . In 1943 he received his habilitation at the University of Zurich with the work “Die Betriebsrechnung: Theory, Methods, Forms” . From 1944 he was associate professor there and from 1946 to 1967 full professor of business administration with a focus on accounting .

Karl Käfer was considered to be the most outstanding representative of Swiss business administration. He published over a hundred writings that had an impact on entrepreneurial theory and practice, particularly in Switzerland and Japan . In 1952 he founded the Association of Swiss Business Economists (also known as the “Käfer Club”). In 1958 he was awarded an honorary doctorate from the University of Mainz .

Karl Käfer was married twice: from 1923 to Anna Katharina Nüssle von Ebnat and from 1935 to Hermine Schweizer von Schwellbrunn .

literature

  • Paul Weilenmann : Karl Käfer: the legacy - the life's work of the founder of modern accounting. Veb.ch, Zurich 2002.

Web links

personal data
SURNAME Beetle, Karl
BRIEF DESCRIPTION Swiss business economist
DATE OF BIRTH January 10, 1898
PLACE OF BIRTH St. Gallen
DATE OF DEATH July 30, 1999
Place of death Zurich