Leopold Mayer (economist)

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Leopold Mayer (born April 6, 1896 in Vienna , Austria-Hungary , † January 18, 1971 in Vienna) was an Austrian economist . His living son can easily be confused with him: his name is also Leopold , is also an economist and has a similar focus to his father.

Professional background

Leopold Mayer (senior) first attended the Vienna Commercial Academy and then in 1914 worked for a bank in Vienna . In 1917 he went back to the commercial academy as an assistant. There he passed the teaching examination in 1920 in addition to his assistantship. With this qualification he went to the University of World Trade as an assistant for business administration . In 1923 he obtained his diploma at the university and then worked with a teaching position for the Institute for Transport and Insurance. Since the university did not yet have the right to award a doctorate, he submitted his dissertation in business administration in the warehouse business at the University of Frankfurt am Main to Josef Hellauer and was thus able to receive his doctorate in 1928 .

With the work Bilanz und Steuer, the third edition of which he wrote together with the Councilor at the Petrucha Administrative Court, he was able to do his habilitation in 1930 . In 1931 he received the Venia legendi and became an associate professor for business administration at the University of World Trade. In 1939 he was appointed full professor and from 1944 worked as rector.

Mayer was a convinced and committed National Socialist . He was an 'illegal member', meaning that he had already joined the party when the brown movement in Austria was banned. At the end of the war, he was dismissed from the university as politically charged and retired as a university assistant [sic!].

Due to the death of Anton Haars in 1953, a chair at the University of Vienna became vacant and he applied for it. For cost reasons, the chair was converted into a teaching assignment, which Mayer took on.


Due to the circumstances of the Second World War, Mayer could not do a habilitation, but three later professors Leopold Illetschko , Hans Kresensky and Walter Endres did their doctorate with him .

Mayer was also a cartel expert. Mayer junior, who worked scientifically with his father, received his doctorate in 1957 on cartel policy. In 1959 he published what was probably the last textbook on classical cartel theory after cartels had already been banned in principle in the Federal Republic of Germany and in the European Communities. The two Mayers also published some books together, for example on accounting .

Writings by Leopold Mayer


  • Forwarding business and forwarding operation. Basics of business administration in freight forwarding companies (= business administration. Issue 8, ZDB -ID 519848-3 ). C. Heymann et al., Berlin et al. 1933.
  • Basics of craft business administration (= economics, business practice. Vol. 12, ZDB -ID 633587-1 ). Konkordia, Bühl 1935.
  • Balance sheet analysis (= Die Handels-Hochschule. Vol. 2, 3, b). Spaeth & Linde, Berlin et al. 1936 (several editions).
  • Capital management in the large economic area. In: Association of German Economists (Hrsg.): Europäische Großraumwirtschaft. Lectures, held at the conference in Weimar from 9. – 11. October 1941. Meiner, Leipzig 1942, pp. 100–121.
  • Balance sheet and operational analysis. Gabler, Wiesbaden 1960.


  • Cartels, cartel organization and cartel policy. Gabler, Wiesbaden 1959.


  • Walter Endres: Leopold Mayer in memory. In: Schmalenbach's journal for business research. Vol. 23, No. 3, ISSN  0341-2687 , 1971, pp. 184-185.
  • Joseföffelholz: Leopold Mayer [obituary]. In: Journal for Business Administration. Vol. 41, No. 3, 1971, ISSN  0044-2372 , pp. 216-217.
  • Peter Mantel: Business Administration and National Socialism: A Study of Institutional and Personal History . Wiesbaden: Gabler, 2010, ISBN 978-3-8349-8515-6 , pp. 773f.

Individual evidence

  1. Peter Berger: The Vienna University for World Trade and its professors 1938–1945. In: Austrian Journal of History. Vol. 10, No. 1, 1999, ISSN  1016-765X , pp. 9-49, here p. 40.