Ulrich Leffson

Ulrich Leffson (born February 25, 1911 in Berlin ; † August 7, 1989 in Münster ) was a German economist.

After completing an apprenticeship in the book trade, he studied economics in Freiburg im Breisgau and received his doctorate in 1938 under Adolf Lampe and Walter Eucken on the subject of "The economic effects of technical progress". After a short study visit to France, he was drafted as a soldier. From 1946 he worked as a freelance reviewer and completed his habilitation in 1963 at the University of Mainz with the thesis "The principles of proper accounting", which appeared in seven editions until 1987 and is considered a classic of accounting theory. In 1964 he followed a call as a full professor for business administration, especially for auditing, at the Westphalian Wilhelms University of Münster as successor to Albert Schnettler . From then on he headed the Institute for Corporate Finance and Taxes (from 1967: Institute for Auditing) until his retirement in 1979. In 1988 he was awarded an honorary doctorate from the Ruhr University in Bochum ; previously the Institut der Wirtschaftsprüfer in Deutschland eV had made him an honorary member on January 14, 1986.

In addition to work on the principles of proper bookkeeping, he dealt intensively with questions of auditing ; his book of the same name is considered to be one of the first comprehensive publications on this discipline. Furthermore, he played a decisive role in the reorganization of German accounting law within the framework of the Accounting Directive Act 1985. His students include a. Jörg Baetge , Ralf Krüger, Lothar Schruff and Wienand Schruff .

Web links

• Westfälische Wilhelms-Universität Münster, Faculty of Economics: On the 100th birthday of Prof. Dr. Dr. HC Ulrich Leffso