Paul Gerstner

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Paul Gerstner (around 1939)

Karl Alexander Paul Gerstner (born June 22, 1880 in Pforzheim , † April 26, 1945 in Berlin ) was a German economist.

Life

After Paul Gerstner had attended the teachers' seminar , he studied at the Leipzig Commercial College and passed the commercial teacher examination in 1904 . In 1907 he was at the University of Tübingen Dr. rer. pol is doing his PhD. From 1908 to 1910 he was a lecturer at the Mannheim Commercial College , where he became a member of the Corps Rheno-Nicaria . In addition to the corps membership, he belonged to a Masonic lodge . In 1911 he was given a teaching position for business administration at the Handelshochschule Berlin , which he held until 1939. He took part in the First World War as a lieutenant in the reserve. In 1922 he completed his habilitation at the Technical University of Berlin . From 1933 to 1936 he was a member of the NSDAP . He was refused an appointment as honorary professor in 1937 because he had been a high class member of the lodge. In 1939 he withdrew from academic teaching at his own request for health reasons.

Gerstner's main teaching areas included the analysis of business life, auditing and fiduciary services as well as balance sheet analysis. Some of his business books appeared in numerous editions.

Awards

Fonts

  • Balance sheet analysis. A guide through published balance sheets , Berlin: Haude and Spener 1912 (numerous other editions).
  • Balance sheet key - instructions for critical consideration of published balance sheets , Berlin: Haude and Spener 1914, 3rd extended edition 1928, 5th edition 1942.
  • Interesting cases from accounting practice , Leipzig: Gloeckner 1914, 2nd edition 1916, 3rd edition 1920.
  • The commercial calculation according to the principles of the price gouging regulations , Berlin: Moeser 1920.
  • Revisions-Technik - manual for commercial and official auditing , Berlin: Haude and Spener 1920, 2nd edition 1921, 4th revised and improved edition 1925.
  • Commercial bookkeeping and balance sheet , Volume 1: Allgemeine Buchhaltungs- u. Accounting theory , Leipzig a. a .: Teubner 1922.
  • Commercial bookkeeping and balance sheet , Volume 2: Bookkeeping organization (cost control management) , Leipzig a. a .: Teubner 1922.
  • Commercial calculation , Berlin: Paschke 1925.
  • From entrepreneur to manager - essence of personality in the light of the rights and obligations of the law on the order of national work , Berlin: Haude and Spener 1935.

literature

  • Peter Mantel: Business Administration and National Socialism: A study of the history of institutions and people , Wiesbaden: Gabler 2009, p. 700 ( digitized version ).

Individual evidence

  1. ↑ Immo Eberl, Helmut Marcon: 150 years of doctorate at the Faculty of Economics at the University of Tübingen: Biographies of doctors, honorary doctors and habilitation graduates 1830–1980 Stuttgart 1984, Konrad Theiss Verlag, Tübingen 1984, ISBN 3-8062-0409-8 , p. 92 .
  2. ↑ Erwin Willmann (Ed.): Directory of the old Rudolstädter Corps students. (AH. List of the RSC.) , 1928 edition, No. 1333
personal data
SURNAME Gerstner, Paul
ALTERNATIVE NAMES Gerstner, Karl Alexander Paul (full name)
BRIEF DESCRIPTION German economist
DATE OF BIRTH June 22, 1880
PLACE OF BIRTH Pforzheim
DATE OF DEATH April 26, 1945
Place of death Berlin