Karlheinz Küting

from Wikipedia, the free encyclopedia

Karlheinz Küting (born January 2, 1944 in Marl ; † January 6, 2014 in Recklinghausen ) was a German business economist and university lecturer who made a name for himself in particular in the fields of accounting and accounting .

Career

Küting began training as an industrial clerk at Hüls AG in 1960 , where he remained as a purchasing clerk until 1963. He made up his Abitur via the second educational path . At the higher business school he received the title "Diplom-Betriebswirt" in 1966. He then began studying at the Ruhr University in Bochum , where he graduated in 1970 with a degree in economics. In 1973 he received his doctorate in Bochum with a dissertation on the subject of "Consolidation Practice, Principles of Proper Consolidation and the Consolidation Practice of German Corporations", which was published in 1974 as his first book. Up until then, this contribution to group accounting had hardly been dealt with in the German-language academic literature. In 1974 Küting then moved to the Gerhard Mercator University in Duisburg . There he submitted his habilitation thesis on “Entrepreneurial Growth Policy” in 1979 .

In 1981 he accepted a first call to the chair for business administration , especially accounting , at the University of Kaiserslautern . In October 1983 he switched to the chair for business administration, especially auditing , at Saarland University . In 1990 he initiated the conference “Accounting in the Group”. In May 1992 he took over the management of the Institute for Auditing in Saarbrücken. He remained a university professor and chair holder in Saarbrücken for over 25 years and during this period refused several appointments from renowned universities. In January 2000 he received the Dr. Kausch Prize from the University of St. Gallen for his services to improving accounting, especially group accounting, and commenting on accounting law .

In April 2009 he retired in Saarbrücken. He then initiated the establishment of the Center for Accounting and Auditing (CBP) in Saarbrücken in October 2009 . Küting died unexpectedly shortly after his 70th birthday in Recklinghausen.

Professional orientation

The focus of his work was international accounting, group accounting, balance sheet analysis , company valuation and corporate mergers . During Küting's creative period, two major accounting law reforms of the HGB were implemented , namely the Accounting Directive Act (December 1985) and the Accounting Law Modernization Act (May 2009). He commented on both in numerous publications . He followed the development of the IFRS critically .

Works

His complete scientific work includes more than 1,000 publications, including 75 monographs . Mention should be made of the accounting manual (5th edition) and the group accounting manual (2nd edition), the consolidated financial statements (13th edition), the balance sheet analysis (10th edition), IFRS consolidated financial statements with SAP (2nd edition) . Ed.) And finally IFRS or HGB? , which already appeared in the second edition.

Web links

Individual evidence

  1. ↑ a b Joachim Zentes / Bernhard Swoboda (ed.), Case Studies on International Management , 2000, p. 962 f.
  2. ↑ Christian Scholz / Joachim Zentes, Strategic Management: A European Approach , 2013, p. 323.
personal data
SURNAME Küting, Karlheinz
BRIEF DESCRIPTION German business economist and university lecturer
DATE OF BIRTH January 2, 1944
PLACE OF BIRTH Marl
DATE OF DEATH January 6, 2014
Place of death Recklinghausen