About the institute

Short history of the Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre (Institute of Business Auditing and Taxation)

Since the foundation of the Freie Universitaet in 1948 the subject area of business auditing and taxation has been existing. Over the years, the institute has grown and shrunk, it has been divided and unified and also repeatedly renamed. The following depiction gives a synoptical survey of the history of the subject area business auditing and taxation.  

Winter Semester 1948/49

WP/StB Prof. Dr. rer. nat. Wilhelm Eich gives the first course on "Revisions- und Treuhandwesen" (audit and trustreeship). He will deliver his last lecture in winter semester 1963/64.

WP/StB honorary professor Dr. rer. pol. Kurt Berger receives a teaching assignment for the subject area of business auditing. He is in charge of courses at the Freie Universitaet until winter semester 1970/71. 

Honorary professor Dr. phil. Erich Gisbert is assigned the task of teaching for the subject area business taxation until winter semester 1968/69. 

Winter Semester 1949/1950

The faculty of Wirtschafts- und Sozialwissenschaften (economics and social sciences) is founded.  

Summer Semester 1951

After a guest professorship in winter semester 1950/51 WP Prof. Dr. rer. pol. Hanns Linhardt accepts the offer of a professorship at the Freie Universitaet. He is assigned to the Seminar für Bank- und Kreditwirtschaft (seminar of  banking and credit services). However, he also gives several lectures in the field of business auditing. He leaves the Freie Universitaet in winter semester 1956/57.

Summer Semester 1956

The Seminar für Betriebswirtschaftliches Steuerwesen (seminar of business taxation) is established, the director of which is Prof. Eich.  

Summer Semester 1958

The seminar is renamed in Seminar für Betriebswirtschaftliches Prüfungs-, Beratungs- und Steuerwesen (seminar of business auditing, consultancy and taxation) with the departments I  - Betriebswirtschaftliches Prüfungs- und Beratungswesen (business auditing and tax consultancy) and II - Betriebswirtschaftliches Steuerwesen (business taxation)

Prof. Eich is confered emeritus status.  

Sommer Semester 1963

After a guest professorship in summer semester 1962 WP Prof. Dr. rer. pol. Klaus von Wysocki is offered a professorship at the Freie Universitaet. He leaves the Freie Universitaet in winter semester 1967/68. 

Winter Semester 1963/1964

The seminar is again renamed in Institut für Prüfungs-, Beratungs- und Steuerwesen (institute of auditing, consultancy and taxation). Prof. von Wysocki becomes director. 

Sommer Semester 1966

WP/StB Prof. Dr. rer. pol. Heinz Langen accepts the offer of the professorship for Betriebswirtschaftliches Steuerwesen (business taxation) an. Later on, he will change to the Institut für Industrieforschung (institute of industry research), but until winter semester 1968/69 he gives lectures on business taxation.

The institute is divided into the Institut für Wirtschaftsprüfung (institute of auditing) with Prof. von Wysocki as director and the Institut für Steuerwesen (institute of taxation) with Prof. Langen as director.

Winter Semester 1968/1969

Prof. Dr. rer. pol. Johannes Stupka succeeds Prof. von Wysocki and becomes director of the Institut für Wirtschaftsprüfung (institute of auditing). 

Winter Semester 1970/1971

Prof. Dr. rer. pol. Friedrich Wilhelm Selchert expands the Institut für Wirtschaftsprüfung (institute of auditing). He leaves the Freie Universitaet at the beginning of summer semester 1973.

Prof. Dr. rer. oec. Lutz Fischer becomes professor at the Institut für Steuerwesen (institute of taxation). He already leaves the Freie Universitaet in summer semester 1971.  

Summer Semester 1971

Prof. Dr. rer. pol. Peter Bareis reinforces the Institut für Steuerwesen (institute of taxation). He will leave the Freie Universitaet in summer semester 1988. Dieter Schneeloch (today professor at the distance teaching university Hagen) is his assistant. 

Winter Semester 1971/1972

Again, the faculty is being reorganized. The subject area Betriebswirtschaftliches Prüfungswesen (business auditing) belongs to the Institut für Unternehmensführung (institute of management) in the scientific department VI, the subject area Betriebswirtschaftliche Steuerlehre (business taxation) belongs to the Institut für Finanzen, Steuern und Sozialpolitik (institute of finance, taxation and social policy) in the scientific department II.

Winter Semester 1972/1973

The scientific department VI is expanded by the additional subject area of Unternehmensrechnung (accounting). Prof. Dr. rer. pol. Martin Kühnau becomes professor of this chair. He is confered eremitus status at the beginning of summer semester 1991. His assistant becomes Lutz Kruschwitz (today professor at the Freie Universitaet).

Winter Semester 1973/1974

WP/StB Prof. Dr. rer. pol. Hans Deppe reinforces the subject area of business taxation. He stays professor at the Freie Universitaet until he is confered eremitus status in summer semester 2001. Amongst others, in the late 80s Stefan Kudert (today professor at the Europa-Universitaet Viadrina, Frankfurt/Oder) becomes his assistant. 

Summer Semester 1975

Prof. Dr. rer. pol. Henning Egner accepts the professorship of business auditing, a position which has been vacant since summer semester 1973. He stays professor until he is confered eremitus status in summer semester 1996. Amongst others, Hansrudi Lenz (today professor at the Universitaet Würzburg) is assistant at his chair.  

Winter Semester 1989/1990

For the time being the faculty of business administration and economics is being reorganized for the last time. The subject areas of Betriebswirtschaftliche Prüfungs- und Steuerlehre (business auditing and taxation) are again unified in the scientific department I in the Institut für Betriebswirtschaftliche Prüfungs- und Steuerlehre (institute of business auditing and taxation)

Winter Semester 1991/1992

Prof. Dr. rer. pol. Martin Richter becomes successor of the emeritus professor Kühnau and accepts the professorship for Unternehmensrechnung (accounting). He leaves the Freie Universitaet in winter semester 1993/94.  

Summer Semester 1992

Prof. Dr. rer. pol. Eberhard Schult enforces the subject area of Betriebswirtschaftliche Steuerlehre (business taxation). For the time being he still represents this subject area at the Freie Universitaet.  

Winter Semester 1999/2000

Prof. Dr. rer. oec. Klaus Ruhnke becomes successor of the eremitus professor Egner. For the time being he still represents the subject area of Betriebswirtschaftliches Prüfungswesen und Unternehmensrechnung (business auditing and accounting) at the Freie Universitaet.

Summer Semester 2005

Prof. Dr. Jochen Hundsdoerfer is offered a chair of Betriebswirtschaftslehre (business administration), particularly Betriebswirtschaftliche Steuerlehre (business administration) and changes from the Ruhr-Universitaet Bochum to the Freie Universitaet Berlin. He was already research assistant at the chair for Prof. Dr. Schult from 1992-1996.

Winter Semester 2005/2006

Prof. Dr. Kay Blaufus is offered an assistant  professorship for Allgemeine Betriebswirtschaftslehre (general business administration), particularly Betriebswirtschaftliche Steuerlehre, Finanzierung, Rechnungslegung und Wirtschaftsprüfung (business taxation, finance, accounting and auditing). He leaves the Freie Universitaet as per 1st October 2008 in order to accept the professorship for Betriebswirtschaftslehre (business administration), particularly Finanzwirtschaft (finance management) at the Europa Universitaet Viadrina Frankfurt (Oder).

Summer Semester 2006

Prof. Dr. Kerstin Lopatta is offered an assistant professorship for Unternehmensrechnung (financial and managerial accounting) and enforces the institute above all in the area of managerial accounting. Previously, she  worked as research assistant at the Johann Wolfgang Goethe-Universitaet Frankfurt and did her doctorate degree at the chair of Prof. Dr. Böcking.

Winter Semester 2009/2010

Prof. Dr. Ralf Sabiwalsky is offered an assistant professorship for Allgemeine Betriebswirtschaftslehre (general business administration), particularly Finanzierung (finance). Previously, he worked as PhD student and research assistant at the Seminar für ABWL und Wirtschaftsprüfung (seminar for general business administration and auditing) at the Universitaet zu Köln.

Summer Semester 2011

Prof. Dr. Jochen Bigus is offered a professorship for the chair of Betriebswirtschaftslehre (business administration), particularly Interne Unternehmensrechnung/Controlling (managerial accounting/controlling) and changes from the University of Bern to the Freie Universität Berlin, where he was awarded his diploma in 1994. Prof. Dr. Daniela Lorenz is offered an assistant professorship for Betriebswirtschaftslehre (business administration), particularly Finanzierung und Betriebswirtschaftliche Steuerlehre (finance and business taxation). Beforehand, she already had a post as research assistant with the Freie Universität and obtained her doctorate under Prof. Dr. Dr. h.c. Lutz Kruschwitz. Prof. Dr. Paul Pronobis is offered an assistant professorship for Betriebswirtschaftslehre (business administration), particularly Unternehmensrechnung (accounting). Beforehand, he obtained his doctorate at the Handelshochschule Leipzig under Prof. Henning Zülch.

Winter Semester 2011/2012

Prof. Dr. Dr. Andreas Löffler is offered a professorship for Betriebswirtschaftslehre (business administration), particularly Bank- und Finanzwirtschaft (banking and finance) and thus becomes successor of Professor emeritus Kruschwitz. He changes from the University of Paderborn to the Freie Universität Berlin, where he had qualified as university lecturer at the chair of Prof. Kruschwitz from 1996 – 2000.

 

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