معرفی
Gerhard Mattner serves as a Lecturer at the Chair of Accounting & Controlling within the Department of Business Administration, Faculty of Business and Economics at the University of Augsburg. He has been a core contributor to the seminal German textbook "Einführung in das Rechnungswesen" since its inception in 2000, focusing on financial accounting principles, bookkeeping systems, and financial reporting standards under both German GAAP (HGB) and International Financial Reporting Standards (IFRS).
His academic background includes a Diplom-Kaufmann (Dipl.-Kfm.) degree, equivalent to a Master's in Business Administration. Research interests center on accounting methodologies, cost control systems, value-based management frameworks, and segment profitability analysis, with practical applications in corporate financial reporting and strategic decision-making.
Publication analysis reveals consistent evolution from foundational accounting principles toward integrated international standards and consolidated reporting. His work demonstrates increasing emphasis on value-oriented corporate management and segment-level financial analysis, particularly evident in the 2012 edition addressing consolidated financial statements and the Siemens case study from 2000.
No scientific awards were documented in the source material.
Student advising activities and research grant information were not specified in the available documentation, though his role includes teaching Financial Accounting I and contributing to academic curriculum development.
As an integral member of Prof. Dr. Wolfgang Schultze's Chair of Accounting & Controlling, Mattner participates in a collaborative academic team that maintains this foundational accounting resource through regular textbook revisions involving multiple contributors across editions.
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