Rudolf Johns

This article deals with the economist Rudolf Johns. On the lawyer and politician see Rudolph Johns .

Rudolf Johns (born July 15, 1900 in Dortmund , † August 11, 1984 ) was a German economist.

He studied in Freiburg / Br. Economics u. a. with Ernst Walb . In 1926 Johns received his doctorate in Freiburg / Br. with the topic "Short-term income statement in banks". Johns completed his habilitation in 1934 in Freiburg / Br. at Walter Mahlberg with the topic "The accounting of the German municipalities". After he had represented Mahlberg's chair in 1935 and that of Ernst Walb (for general business administration, banking and finance) at the University of Cologne in 1936, he was removed from it in 1938 because of his opposition to the Nazi regime. In 1940 he received an associate's degree in business administration at the University of Münster; there he became a full professor after the end of Nazi rule in 1945. In 1947 he followed a call to Tübingen. Rudolf John's pupils included Ludwig Mülhaupt , Karl Oettle , Siegfried Menrad , Johannes Fettel and Kuno Barth . In 1968 he retired.

Johns worked primarily in the areas of community economics and banking. His publications deal primarily with the community economy and here again often the public accounting. Johns argued that because of their different goals, churches need financial accounting above all else. He largely refused to adopt concepts from commercial accounting. On the other hand, he showed that commercial accounting goals can also be achieved with cameralistic accounting.

His calculation method has also been tried out in practice. Johns' influence also ensured that the southern Baden municipal accounting system became the most modern in Germany at the time.

Fonts (selection)

• Short-term income statement in banks, in: Zeitschrift für Handelswissenschaftliche Forschung, 21st year, 1927, issue 6, p. 263 ff., Issue 7, p. 289 ff.
• The full accounting of the communities, in: Zeitschrift für Handelswissenschaftliche Forschung, 32nd volume, 1938, issue 4 and 5, pp. 145 ff. And p. 193 ff.
• Cameralistics, in: Die Handelshochschule, 2nd edition, Volume II, Berlin / Vienna undated (1938)
• The problem of public wealth accounting and its solution. Würzburg 1943 (most of the edition burned in the war)
• Combined financial and operational accounting in camera style, in: Journal for commercial science research, NF, 2nd year, 1950, issue 9, p. 407 ff.
• Cameralistics, basics of a commercial calculation in the cameral style, in: Die Handelshochschule - Die Wirtschaftshochschule, 3rd edition, Volume 3, Wiesbaden 1951
• Article "Gemeindewirtschaft" and "Kameralistik" in: Handwortbuch der Betriebswirtschaft, 3rd ed. Volume 2, Stuttgart 1958, Sp. 2148 ff. And Sp. 2936 ff.

Festschrift for Rudolf Johns:

• Community and entrepreneurial economy. Festgabe for Rudolf Johns, edited by Ludwig Mülhaupt and Karl Oettle. Goettingen 1965

Web links

• Literature by and about Rudolf Johns in the catalog of the German National Library