Walter Le Coutre

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Walter Le Coutre (born November 21, 1885 in Halle ; † September 14, 1965 in Meersburg ) was a German business economist and balance sheet theorist.

Life

Le Coutre studied at the commercial college in Berlin . In 1906 he became a member of the Corps Holsatia Berlin. In 1909 he finished his studies. In 1918 he received his doctorate in Greifswald under Wilhelm Kähler on "The basic ideas of German pricing policy in the World War 1914-1918" . 1920–1923 he was a professor, from 1921 full professor at the Königsberg commercial college . From 1924 until its dissolution in 1933, he worked at the Mannheim Commercial College .

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He then worked as a freelancer and in 1943 became honorary professor at the University of Heidelberg . From 1946, the year the Mannheim University of Commerce reopened as a business school, until his retirement on March 31, 1954, he worked again in Mannheim, from 1949 to 1950 as its rector.

Walter Le Coutre was best known for the development of the static accounting concept , which he represented since the 1920s and which he further developed into the so-called total accounting concept .

Honors

  • Honorary doctorate from the University of World Trade Vienna
  • Honorary member of the Association of University Lecturers for Business Administration
  • 1955 Awarded the Mannheim Schiller Badge
  • 1958 Federal Cross of Merit, 1st class for business administration
  • 1960 Honorary Senator of the Mannheim Business School (today University of Mannheim)
  • the award of the Great Cross of Merit on his 80th birthday was thwarted by death

literature

  • Curt Sandig : "Walter le Coutre, a life for clarity and truth in accounting", in ZfhF 1966, pp. 355–362.

Web links

Individual evidence

  1. ↑ Erwin Willmann (Ed.): Directory of the old Rudolstädter Corps students. (AH. List of the RSC.) , 1928 edition, No. 737
personal data
SURNAME Coutre, Walter Le
BRIEF DESCRIPTION German economist, professor of business administration
DATE OF BIRTH November 21, 1885
PLACE OF BIRTH Hall
DATE OF DEATH September 14, 1965
Place of death Meersburg