Nils Västhagen

Nils Västhagen (born October 24, 1906 in Malmö ; † October 13, 1965 in Lund ) was a professor of business administration .

Live and act

He received his diploma as a commercial teacher in 1928 at the Gothenburg Commercial College and then worked for about ten years as a commercial teacher at various schools. Later he was, again for about ten years, lecturer at the Technical High School in Malmö and at the same time he taught accounting at Lund University . His doctorate took place in 1950 at the Gothenburg Business School, where he received his first doctorate in economics. His dissertation was Inkomst och Utgiftsbgreppen i Förvaltningsbokföring och Affärsbokföring ( terms of income and expenditure in cameralistic and commercial accounting ). In 1951 he was appointed to succeed Oskar Sillén at the Stockholm School of Commerce . After business administration was introduced at universities in Sweden, he was appointed to Lund University in 1958 . In the winter semester 1964/1965 he was a visiting professor at the University of Illinois ( Urbana ).

Works

• Inkomst och Utgiftsbgreppen i Förvaltningsbokföring och Affärsbokföring ( terms of income and expenditure in cameralite and commercial accounting ), Lund 1950, review in ZfhF 1951, pp. 232–233
• De fria avskrivningarna 1938-1951 , two volumes 1953 and 1956
  • German: The experiment of freedom from depreciation in Sweden , Wiesbaden 1961, review in ZfhF 1962, pp. 45–46
• Balansvärderingspriciper ( principles of balance sheet valuation ), Stockholm 1958, together with Oskar Sillén
  • Review in ZfhF 1960, pp. 293–294

swell

• Karl Hax: Oskar Sillén and Nils Västhagen , in ZfbF 1966, pp. 365–366