Oskar Sillén

Oskar Sillén (born November 29, 1883 in Uppsala , Sweden , † December 6, 1965 in Stockholm ) was a Swedish economist .

Life

In 1905 Sillén received his degree in business administration from the Cologne University of Commerce . Eugen Schmalenbach taught there . However, Sillén initially did not attend any lectures with him and had no other contact with him. In addition to Ernst Walb , his later teaching and research were also shaped by Schmalenbach.

In 1911 he was appointed lecturer for commercial technology at the Stockholm School of Commerce to succeed Ernst Walb. In 1912 he became one of the first six "qualified auditors" ("Auktoriserad revisor") . In 1915 he was appointed full professor in Stockholm.

In 1923 he founded the Föreningen Auktoriserade Revisorer (Association of Authorized Auditors) and was its President until 1941 and then Honorary President. In 1935 he began working as an expert on the development of the Swedish Stock Corporation Act and remained active as such until 1941.

In 1938 he received an honorary doctorate from the University of Cologne . In 1951/1952 he retired and received an honorary doctorate from the University of Helsinki one year later . 1956 followed an honorary doctorate from the Stockholm School of Commerce. He has been an honorary member of the Schmalenbach Society since 1961 .

His main merit was building up the accounting profession in Sweden.

Works

Swedish

• Affärsföretagets likviditet (Liquidity of the company), 1915
• Moderna Bokföringsmetoder (Modern Accounting Methods ), 1915
• Direct or indirect export (direct or indirect export), 1917
• Bokföringslagen (Comments on the Accounting Act), 1930
• Nyare balansvärderingsprinciper (Newer Principles of Balance Sheet Valuation ), 1931
• Studier i svensk företagesekonomi (Investigation of Swedish Business Administration), 1943

German

• International overview of the accounting and auditing system , in: Grundriß der Betriebswirtschaftslehre, Volume 10: Auditing and accounting , 1926
• Analysis of balance sheets on the accumulation of wealth and the sources of capital in various branches of business in Sweden in: Annalen der Betriebswirtschaft , II. Vol. 1928, pp. 19–53
• On the history of business administration in Sweden. An overview of Sweden's business literature up to 1900 , in: Zeitschrift für Handelswissenschaft und Handelspraxis , 1929

literature

• Karl Hax : Oskar Sillén and Nils Västhagen , in: ZfbF 1966, pp. 365-366
• Karl Hax: Oskar Sillén 70 years old , in: ZfhF 1954, pp. 144–146