Karl Vodrazka

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Karl Vodrazka (2009)

Karl Vodrazka (born August 29, 1931 in Vienna ; † July 8, 2016 in Linz ) was Professor of Business Administration at the Johannes Kepler University Linz from 1971 . He is considered to be one of the most important German-speaking professors for business administration, auditing and business taxation . Since 1999 he has been Professor Emeritus .

Life

Karl Vodrazka was born in Vienna on August 29, 1931. He studied at the University of World Trade (now the University of Economics ) in Vienna, where he received his degree in business administration in 1952, his doctorate in commercial science in 1954 and his habilitation in business administration in 1964 . From 1965 to 1967 Vodrazka was a private lecturer at the philosophical faculty of the Rheinisch-Westfälische Technische Hochschule Aachen and from 1967 to 1971 a full professor for business administration at the University of Regensburg . In 1971 he was appointed to the chair of business administration at the University of Social and Economic Sciences in Linz (from 1975 Johannes Kepler University Linz (JKU)) with a special focus on auditing.

Vodrazka was given numerous academic positions at the JKU: 1974/75 senator, 1975/76 prorector, 1980/81 preanor, 1981/82 dean of the Faculty of Social Sciences and Economics, 1982/83 prorector, 1983–85 rector, 1985/86 prorector . His students valued his fairness, his extensive knowledge, combined with his own binding and paternalistic behavior for his employees.

His special love - outside of his area of ​​expertise - was the Danube, especially the First Danube Steamship Company; some publications testify to this.

Since 1983 Vodrazka has been a corresponding member, since 1994 a full member of the philosophical-historical class of the Austrian Academy of Sciences .

Vodrazka married his college colleague Hertha Vodarek in 1960. The daughter died in 2011.

Fonts (selection)

  • On the concept of function in business administration , in: Contributions to the formation of concepts and methods in business administration, commemorative publication for Willy Bouffier at the end of his 60th year, Vienna 1965, pp. 215–234.
  • Company comparison , Poeschel Collection, Series IV, P 51, Stuttgart 1967, 120 pages.
  • On the connections between cost, expenditure and expense accounting, in: Thoughts on current problems in business administration in Austria, Festgabe für Willy Bouffier on the completion of his 65th year of life, Innsbruck 1968, pp. 91–122.
  • Accounting policy , in: Concise dictionary of business administration, fourth, completely redesigned edition, Encyclopedia of Business Administration, Volume I / 1, Stuttgart 1974, Sp. 909–927, and in: Business Administration, Part 2: Management - Instruments and procedures -. A systematized selection of articles from the handbook of business administration (HWB) for the student, Stuttgart 1978, pp. 324–332.
  • The tax-privileged transfer of disclosed hidden reserves - importance and advantage , tax and economy, 52nd (5th) year, 1975, No. 4, pp. 317–323, and 53rd (6th) year, 1976, No. 1, Pp. 51-66.
  • Principle of economic efficiency and recent developments in business administration , Schmalenbach's magazine for business research, Volume 28, 1976, Issue 1, pp. 43–52.
  • Business administration and law (with special consideration of tax law) , in: Festschrift für Otto Reimer, Salzburg, Munich 1976, pp. 159–184.
  • Significance and determination of solvency (insolvency) in business administration and law , Journal für Betriebswirtschaft, Volume 27, 1977, Issue 2, pp. 65–94.
  • Comparative calculations, in: Manual dictionary of accounting, Second, completely redesigned edition, Encyclopedia of Business Administration, Volume III, Stuttgart 1981, Sp. 1626–1635, Third, completely redesigned and supplemented edition, 1993, Sp. 1997-200S.
  • § 129. Content of the annual financial statements , in: Handbuch Bilanz und Abschlussprüfung, Vienna 1983, pp. 57–143, 2nd, revised edition, 1987, pp. 57–143.
  • Substantial improvement , in: Concise dictionary of indefinite legal terms in the accounting law of the HGB, Cologne 1986, Sp. 5. 447–461.
  • Management , auditing and tax issues , in: Gerald Bast / Karl Vodrazka, University and Third-Party Funds, Vienna 1990, pp. 161–254.
  • The continuation prognosis for the determination of overindebtedness , in: Yearbook for Controlling and Accounting '95, Vienna 1995, pp. 517-535.
  • Business Administration , in: History of Austrian Human Sciences, Volume 3.2: Human Behavior and Social Institutions: Economy, Politics and Law, Vienna 2000, pp. 207–236.
  • The reasons for evaluating entire companies and their effects on them. To what extent do standards and expert reports reflect economic reality? , in: SWK 2011, issue 23/24, pp. 1113–1124.
  • Principles of proper financial planning - an attempt , in: Nadvornik / Kofler / Renner / Schwarz (eds.), Tax structuring and business administration, Festschrift for Josef Schlager on his 65th birthday, Vienna 2012, pp. 39–58.
  • Essays on the Danube , Linz 2009

Honors

literature

  • Herbert Kofler and Otto H. Jacobs (eds.): Accounting and taxation of partnerships. Festschrift for Karl Vodrazka for his 60th birthday. Linde, Vienna 1991, ISBN 3-85122-304-7 .

Web links

Remarks

  1. ↑ Tax and Economic Register, Issue 23/24, p. 1073, August 15, 2011
personal data
SURNAME Vodrazka, Karl
BRIEF DESCRIPTION Austrian business economist and university lecturer, professor of business administration at the Johannes Kepler University Linz
DATE OF BIRTH August 29, 1931
PLACE OF BIRTH Vienna
DATE OF DEATH July 8, 2016
Place of death Linz