Stefan Müller (business economist)

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Stefan Müller (* 1966 ) is a German business economist . He is a professor of business administration, in particular accounting and auditing, at the Faculty of Economics and Social Sciences at the Helmut Schmidt University / University of the Federal Armed Forces Hamburg .

Life

Stefan Müller graduated from high school in Oldenburg in 1985 . From 1985 to 1986 he did basic military service .

From 1986 to 1992 studied Stefan Müller Business Administration at the University of Oldenburg with a legal focus, and obtained there the degree as a graduate in business administration (Dipl.-Kfm.) With honors . In his diploma thesis , he dealt with the management consulting needs of medium-sized companies - and thus laid the foundation for his later focus on medium- sized company-related research.

He then worked from 1992 to 1994 as a research assistant in the research project user-oriented design of IT-supported corporate management systems in medium-sized companies of the Industrial Research Foundation .

From 1994 to 1997 he worked as a research assistant at the professorship for business administration / accounting at the Carl von Ossietzky University of Oldenburg. His main focus was on external accounting with a special focus on group accounting , financial statements policy , financial statements analysis and IT-supported accounting. In 1997 he received his doctorate on the subject of transferring controlling competence in the management of medium-sized companies with the help of IT-supported training concepts at the professorship for business administration / accounting at the Carl von Ossietzky University of Oldenburg. His doctoral supervisor was Laurenz Lachnit.

Stefan Müller was then from 1997 to 2003 habilitation candidate and research assistant at the professorship for business administration / accounting at the Carl von Ossietzky University of Oldenburg with an additional focus on convergent accounting. Since 1997, the current professor for accounting and auditing has also been a freelance speaker at management seminars, a trainer for employee training courses and management consultants. From 1999 to 2000 he also had a teaching position at the University of Bremen in the business department. He completed his habilitation on convergent management accounting at the Carl von Ossietzky University of Oldenburg in 2003. The reviewers of his habilitation were Carl-Christian Freidank , Laurenz Lachnit and G. Zimmermann.

Before taking on the position of professor for general business administration at the Faculty of Economics and Social Sciences at the Helmut Schmidt University / University of the Federal Armed Forces in Hamburg from 2005 to 2006 , he was senior research assistant at the professorship for business administration / accounting from 2003 to 2005 Carl von Ossietzky University of Oldenburg. From 2004 to 2006 he was also a freelancer of KPMG German Treuhand Gesellschaft AG in the area of Middle Market.

In 2006 he took over the previously represented chair for general business administration at the faculty for economics and social sciences of the Helmut Schmidt University / University of the Federal Armed Forces Hamburg as a full university professor and chair holder.

Memberships

Research priorities

His research focuses in particular on the subjects of management accounting and the convergence of internal and external accounting, internationalization of accounting and its implications for corporate management , financial statements policy and financial statements analysis, effects of changes in tax and corporate law on the internal and external mapping of companies, IT supported systems for success, finance and risk management of corporations as well as challenges due to the change of framework conditions on the financing . With regard to the implications for companies and corporate management, his focus is not only on capital market-oriented but also on medium-sized companies.

Fonts (selection)

  • Application of §§ 341q-y HGB to secondary employment? Payment reporting when carrying out activities in various branches of industry, in: WPg 5/2016, pp. 288–293 (together with Bischoff, J.-P. and Kreipl, M.), ISSN  0340-9031
  • Final analytical adjustment of pension obligations in the IFRS financial statements - expansion of the final analytical instruments through the information on sensitivities according to IAS 19.145 (a), in: KoR 1/2016, pp. 33–39 (together with Lange, T. and Laurent, M.), ISSN  1617-8084
  • National implementation of the member states' voting rights of the European CSR Directive when identifying and checking the "non-financial declaration", in: ZfU 3/2015, pp. 313–342 (together with Stawinoga, M. and Velte, P.), ISSN  0931- 0983
  • Practice of risk reporting in medium-sized businesses using the example of German wholesalers and foreign trade companies, in: WPg 12/2015, pp. 597–603 (together with Ergün, I. and Panzer, L.), ISSN  0340-9031
  • HGB balance sheet commentary - §238 - §342e HGB, Haufe Verlag, 1. – 6. Ed., Freiburg 2009–2016 (publisher together with Bertram, K., Brinkmann, R. and Kessler, H.), ISBN 978-3-648-08245-4
  • Integrated Reporting Handbook - Challenge for Control, Monitoring and Reporting, Erich Schmidt Verlag, Berlin 2015 (published together with Freidank, C.-C. and Velte, P.), ISBN 978-3-503-15807-2
  • Management report manual - Commentary on § 289 and § 315 HGB, DRS 20 and IFRS Management Commentary, Erich Schmidt Verlag, Berlin 2013 (together with Stute, A. and Withus, K.-H.) ISBN 978-3-503-14465- 5
  • Convergent management accounting - management-based design of external and internal accounting under convergence aspects, Deutscher Universitäts-Verlag, Wiesbaden 2003 (plus habilitation thesis), ISBN 3-8244-9106-0
  • Controlling competence for medium-sized executives - transfer by means of IV-supported training concepts, Gabler Verlag, Wiesbaden 1997 (plus dissertation), ISBN 978-3-322-93388-1

Web links

Individual evidence

  1. ↑ a b c Stefan Müller - curriculum vitae. Helmut Schmidt University Hamburg. Retrieved September 6, 2016.
  2. ^ Stefan Müller - title page of the chair. Helmut Schmidt University / University of the Federal Armed Forces Hamburg. Retrieved September 6, 2016.
  3. ↑ Journal for Corporate Governance. https://www.zcgdigital.de/ Website of the magazine. Retrieved September 6, 2016.
  4. ↑ Corporate Governance Reporting Working Group of the Schmalenbach-Gesellschaft für Betriebswirtschaft e. V. Schmalenbach Society for Business Administration e. V. Accessed September 6, 2016.
  5. ^ Stefan Müller - Research-oriented activities. Helmut Schmidt University Hamburg. Retrieved September 6, 2016.
personal data
SURNAME Müller, Stefan
ALTERNATIVE NAMES Müller, S.
BRIEF DESCRIPTION German business economist
DATE OF BIRTH 1966