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» Economics » Economist (20. Jh.) » Topics begins with F » Franz Merkle

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Franz Merkle (*16. April 1905 in Emmendingen; "† 21 September 1960) was a political economist and from 1949 to 1960 editors of the newspaper the audit.


Merkle began after its Abitur a study of mechanical engineering at the technical University of Karlsruhe changed however already after two terms to the political economy zuerste in and afterwards in Freiburg where it its diploma received and 1928 with Robert running man with its work productivity and profitability to the Dr. rer. pole. one attained a doctorate.

1928 it began its activity at the Swabian trust corporation. It was involved in the preparations of the novella of the law governing share transactions of 1931 and the first fee regulation for the obligation examinations of the end-of-year procedure by straight only developed Institut of the chartered accoutants. 1935 he became a chartered accoutant and at the same time executive committee of the Swabian trust corporation.

Merkle is attributed a weighty influence on the arrangement of the D-mark balance law.

1948 it supported Karl Hax during the editorship in the same year of the created newspaper the audit and took over these one year later up to his death completely there Hax on the magazine for trade-scientific research concentrated.

In the following years he was an advisor for Institut of the chartered accoutants, the union of the Experts Comptables et Financiers, internationally Fiscal Association and founder of the institute for finances and taxes '' in Bonn.


  • Productivity and profitability, Stuttgart 1951 - graduation writing


  • Franz Merkle - its meaning for the management economics in ZfhF 1961 P. 134-135

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