Univ.-Prof. (em.) Dr. Gero Hoch

Specialist articles

• Remembering in order to exist in the world, Editorial Remembrance (together with Volker Stein, HIldegard Schroeteler von Brandt, Angela Schwarz), in: DIAGONAL Volume 43 on the topic of "Remembrance", Göttingen 2022, pp. 7-11 (V&Runipress, ISBN 978-3-8471-1476-5)
• "Against creation" or a necessary condition? Editorial Stillstand (together with Volker Stein, Hildegard Schroeteler von Brandt, Angela Schwarz), in: DIAGONAL Volume 42 on the topic of "Stillstand", Göttingen 2021, pp. 9-17 (V&Runipress, ISBN 978-3-8471-1326-3)
• From dream to bridge to the future: Editorial Vision (together with Volker Stein, Hildegard Schröteler vonBrandt, Angela Schwarz), in: DIAGONAL Volume 41 on the topic of vision, Göttingen 2020, pp. 7-12 (V&Runipress, ISBN 978-3-8471-1229-7)
• Don't be afraid of mistakes! An introduction (together with Volker Stein, Hildegard Schröteler von Brandt, Angela Schwarz), in: DIAGONAL Volume 40 on the topic of mistakes, Göttingen 2019, pp. 7-10 (V&Runipress, ISBN 978-3-8471-0998-3)
• Blue oceans as a strategic goal: risk or opportunity for SMEs (together with Thomas Heupel), in: Barsch/Heupel/Trautmann, Die Blue-Ocean-Strategie in Theorie und Praxis: Diskurs und 16 Beispiele erfolgreicher Anwendung, Wiesbaden 2019 (SpringerGabler)
• Provoking established business models with disruptive concepts: A fresh cell cure for German SMEs? (together with Thomas Heupel), in: DIAGONAL Volume 39 on the topic of provocation, Göttingen 2018, p 181-197 (V&Runipress, ISBN 978-3-8471-0861-0)
• Provocation. An introduction (together with Volker Stein, Hildegard Schröteler-von Brandt, Angela Schwarz) , in: DIAGONAL Volume 39 on the topic of provocation, Göttingen 2018, pp. 7-24 (V&Runipress, ISBN 978-3-8471-0861-0)
• Life-cycle costing in business practice: techniques, strategic significance, implementation problems (together with Thomas Heupel and Timo Kachel), in: Wolfgang Becker/Patrick Ulrich (eds.), Handbuch Controlling, Wiesbaden 2016, pp. 329-344
• On the problem of the appropriate consideration of life cycle costs from the perspective of controlling (together with Thomas Heupel and Timo Kachel), Siegener Betriebswirtschaftlicher Beitrag No. 54/2015
• Open book accounting as a problem of costing and cost management design for supplier companies in the automotive industry (together with Thomas Heupel), in: Wolfgang Becker/Patrick Ulrich (eds.), BWL im Mittelstand, pp. 345-358, Stuttgart 2015
• Profit and cost controlling in SMEs - SME-oriented design of controlling instruments between operational urgency and strategic necessity (together with Thomas Heupel), in: Wolfgang Becker/Patrick Ulrich (eds.), BWL im Mittelstand, pp. 329-344, Stuttgart 2015
• Decentralized performance controlling for SMEs - Tactical use of controlling instruments put to the test (together with Thomas Heupel), in: Controlling, Issue 4/5 2014, pp. 252-257
• Comments on dealing with the problems of open book accounting at suppliers to the automotive industry (together with Thomas Heupel), Siegener Betriebswirtschaftlicher Beitrag No. 53/2014
• Look at this region! South Westphalia as a case and a type. Introduction to the issue (together with Stephan Habscheid, Heike Sahm and Volker Stein), in :DIAGONAL, Journal of the University of Siegen, Volume 2013, Issue 34 on the topic "Schaut auf dese Region! South Westphalia as a case and type", Göttingen 2013, pp. 15-18 (V&Runipress, ISBN 978-3-8471-0143-7)
• Auf leisen Sohlen an die Weltspitze - Zur Vorbildeignung der Erfolgsstrategien regionaler Weltmarktführer (together with Thomas Heupel), in: DIAGONAL, Zeitschrift der University of Siegen, Jahrgang 2013, Heft 34 zum Thema "Schaut auf diese Region! South Westphalia as a case and type", Göttingen 2013, pp. 133-151 (V&R unipress, ISBN 978-3-8471-0143-7)
• Demography-compliant controlling in SMEs - product and personnel policy implications of the complex problem of demographic change from a controlling perspective (together with Thomas Heupel), in: Michael Göke/Thomas Heupel (eds.), Wirtschaftliche Implikationen des demografischen Wandels, Wiesbaden 2013, pp. 417-432
• Demographic resilience in SMEs: Derivation of a SWOT-based impact monitor for SMEs in the automotive sector in South Westphalia (together with Thomas Heupel), Siegener Betriebswirtschaftlicher Beitrag R&C No. 52/2012
• The bill of exchange - Why a traditional instrument of payment transactions is disappearing and what should remain of it, in: DIAGONAL, Zeitschrift der University of Siegen, Jahrgang 2012, Heft 33 zum Thema Wechsel, p. 189-193
• SME-compliant performance controlling against the background of demographic change (together with Thomas Heupel), Siegener Betriebswirtschaftlicher Beitrag R&C No. 51/2011
• Planning and implementation of a medium-sized direct investment in Poland using the example of the production relocation of a supplier company (together with Christian Soost), Siegener Betriebswirtschaftlicher Beitrag R&C No. 50/2010
• Failure of seven-year planning, in: DIAGONAL, Journal of the University of Siegen, Volume 2010, Issue 32 on the topic of seven, pp. 45-52
• Cycles in the economy - do business cycles and product development follow cyclical laws? (together with Thomas Heupel) in: DIAGONAL, Zeitschrift der University of Siegen, Jahrgang 2010, Heft 31 zum Thema Wellen, pp. 63-79
• Changes in value chain management in the automotive industry - Implications for performance and cost controlling in the medium-sized supplier industry (together with Thomas Heupel) in: Kathan/Letmathe/Schulte/Tchouvakhina/Wallau (eds.) Wertschöpfungsmanagement im Mittelstand, Wiesbaden 2010, pp. 179-197
• Alignment of strategic management in SMEs - competitive strategies and strategy-compliant controlling instruments put to the test (together with Thomas Heupel), in: Volker Lingnau (ed.), Mittelstandscontrolling 2009, pp. 75-96, Lohmar-Köln 2009
• Comments on the status and development of performance and cost controlling in the medium-sized automotive supply industry (together with Thomas Heupel), Siegener Betriebswirtschaftlicher Beitrag R&C No. 48/2008
• Self-controlling in project cost management of SMEs - An incentive-oriented extended controller image - (together with Thomas Heupel), in: Volker Lingnau (ed.), Die Rolle des Controllers im Mittelstand, Lohmar - Köln 2008, pp. 25-47
• Decentralized incentive-oriented cost management in the medium-sized automotive supply industry (together with Thomas Heupel), in: Controlling, Issue 1/2008, pp. 23-30
• Nichts zu holen - Aspekte der Insolvenz als Risiko unternehmerischer Betätigung, DIAGONAL, Zeitschrift der University of Siegen, Jahrgang 2007, Heft 29 zum Thema "Nichts", p. 105-113
• Self-controlling in project cost management of SMEs (together with Thomas Heupel), Siegener Betriebswirtschaftlicher Beitrag R&C No. 47/2007
• Research & development controlling with project management instruments with special consideration of earned value analysis (together with Michael Fritz), Siegener Betriebswirtschaftlicher Beitrag R&C No. 46/2006
• Decentralized incentive-oriented cost management in the automotive supply industry (together with Thomas Heupel), Siegener Betriebswirtschaftlicher Beitrag R&C No. 45/2005
• Approaches to the optimization of cost controlling, Siegener Betriebswirtschaftlicher Beitrag R&C No. 42/2004
• Profit and cost controlling, introduction based on selected charts, cases and examples, Munich 2003
  (ISBN 3-486-27485-6)
• Management Accounting, 8th ed. Munich 2003, together with Werner Zimmermann and Hans-Peter Fries
  (ISBN 3-486-27375-2)
• The influence of international accounting on the legal development of individual financial statements, Siegener Betriebswirtschaftlicher Beitrag R&C No. 36/2002
• Strategically oriented special accounting systems - with special consideration of activity-based costing, Siegener Betriebswirtschaftlicher Beitrag R&C No. 35/2002
• Accounting policy action parameters under future German commercial law, Siegener Betriebswirtschaftlicher Beitrag R&C No. 34/2001
• Comments on the organization of entrepreneurial succession with special consideration of income tax aspects, Siegener Betriebswirtschaftlicher Beitrag R&C No. 24/2000
• Development lines of profit determination under commercial law with special consideration of the realization principle, Siegener Betriebswirtschaftlicher Beitrag R&C No. 21/2000
• The significance of group formation as a form of cooperation, Siegener Betriebswirtschaftlicher Beitrag R&C No. 19/1999
• Problems of converting accounting and financial reporting to the euro, Siegener Betriebswirtschaftlicher Beitrag R&C No. 14/1998
• Cost accounting and other controlling approaches in public management as a result of the Budget Law Continuing Development Act, Siegener Betriebswirtschaftlicher Beitrag R&C No. 12/1998
• Business management aspects of currency conversion, Siegener Betriebswirtschaftlicher Beitrag R&C No. 10/1998
• The profit-utilizing accounting decision - problems of separating profit generation and profit appropriation, DStR 1998, pp. 134-140, also published as Siegener Betriebswirtschaftlicher Beitrag R&C No. 6/1997
• Numbers for Europe, DIAGONAL, Journal of the University of Siegen, Volume 1997, Issue 2 on "Numbers", pp. 175-180
• The European Monetary Union, Opportunities and Risks: Arguments, Facts and Notes on the Introduction of the Euro (together with Jan Franke-Viebach), Siegener Betriebswirtschaftlicher Beitrag R&C No. 3/1997
• Current developments in accounting and controlling, Siegener Betriebswirtschaftlicher Beitrag R&C No. 2/1997
• The annual financial statements under commercial law: A lot of effort for a distorted picture of German companies - 10 theses on the discussion of a reform of German accounting law, Siegener Betriebswirtschaftlicher Beitrag R&C No. 1/1997
• Quo vadis balance sheet analysis?, Gablers Magazin 2/1988, p. 42-45
• Accounting law reform, material accounting policy: Many freedoms..., Gablers Magazin 8/1987, p. 23-25
• On the development of financial statement analysis, new law and modern analysis techniques, B&B 1987, pp. 477-484
• Accounting policy and new accounting law, B&B 1987, pp. 129-138
• Income tax compensation of foreign losses and loss compensation for other income taxes (together with Peter Kupsch), WiSt 1987, pp. 224-228
• Income tax loss compensation, principles and characteristics of income tax loss compensation (together with Peter Kupsch), WiSt 1987, pp. 171-176
• The Home Ownership Promotion Act - Tax treatment of owner-occupied dwellings under the Income Tax Act 1987, B&B 1986, pp. 327-334
• Severance Payments from Business Assets in the Event of Estate Settlement and Divorce from an Income Tax Perspective (Diss.), Munich 1985, ISBN 3-88259-354-7

• Tax-optimized structuring of anticipated succession for commercial enterprises (together with Peter Kupsch), FR 1984, pp. 517-524

Other contributions

• Maritime aspects of the number seven, in: DIAGONAL issue 32 (on the subject of seven), Siegen 2010, pp. 59-69
• An excursion to waves, in: DIAGONAL issue 31 (on the subject of waves), Siegen 2010, pp. 115-118
• The muster - notes on the state determination of eligibility for military service and other muster cases, in DIAGONAL issue 30 (on the subject of muster), Siegen 2008, pp. 139-144
• From fire tower to leading beacon - beaconing as an aid to navigation in the North and Baltic Seas, in: DIAGONAL issue 28 (on the subject of fire), Siegen 2006, pp. 99-105
• Potato fires as a custom in the upper Lahn valley, in: DIAGONAL issue 28 (on the subject of fire), Siegen 2006, pp. 111-114
• The command "fire" in a relaxed version, in DIAGONAL issue 28 (on the subject of fire), Siegen 2006, pp. 131-132
• Perspectives on hearing and not hearing, in DIAGONAL issue 25 (on the subject of hearing), Siegen 2003, pp. 155-157
• With the time capsule into the year 2099: Millenium Postbox Rottweil, in DIAGONAL issue 19 (on the subject of the turn of the millennium), Siegen 1999, pp. 161-169
• Selected aspects of maritime bridges - A bridge course for landlubbers, in: DIAGONAL issue 16 (on the subject of bridges), Siegen 1998, pp. 245-249
• Die letzte Fahrt der "Rommel" - Die Ära der Zerstörer endet, in: Loyal - Magazin für Sicherheitspolitik, No. 11/98, Bonn 1998, p. 28
• The following articles were published from 2007 to 2012 under the aforementioned pseudonyms (Heinz von Westen: HvW or Gregor Koch: GK)
• (Self-) insights about nothingness, in: DIAGONAL issue 29 (on the subject of nothingness), Siegen 2007, pp. 93-94 (HvW)
• Nichtstun - Ausgewählte Einzelmeinungen zum Thema, in: DIAGONAL issue 29 (on the subject of nothing), Siegen 2007, pp. 129-130 (GK)
• Philosophical and other patterns, in: DIAGONAL issue 30 (on the subject of patterns), Siegen 2008, pp. 63-64 (HvW)
• Aphoristic and literary waves, in: DIAGONAL issue 31 (on the subject of waves), Siegen 2010, pp. 183-186 (HvW)
• Seven insights, in: DIAGONAL issue 32 (On the subject of seven), Siegen 2010, pp. 159-160 (HvW)

• Change as the fate of the world - Philosophical insights on the subject of "change", in: DIAGONAL issue 33 (on the subject of change), Siegen 2012, pp. 7-12 (HvW)

Editorships

• Co-editor of DIAGONAL, journal of the University of Siegen, since 2007 until 2022 (from volume 29 "Nichts", previously member of the editors' advisory board and author since 1997). The current issue is volume 43 "Erinnerung" (11/2022)

• Co-editor of the "Siegener Betriebswirtschaftliche Beiträge Rechnungswesen und Controlling (R&C)" 1997-2015

Lectures (2007 - 2015)

• The future of business administration and the honorable businessman - Selected food for thought for research and teaching - (Farewell colloquium of Schools III for Prof. Dr. Gero Hoch on 15.07.2015)
• Blue ocean strategy, risk or opportunity for SMEs (Siegen SME Conference 2015)
• Pitfalls of cost controlling between operational necessities and strategic control requirements (Entrepreneur Colloquium, Siegen 2014)
• Demographic stability in SMEs (3rd Forum Mittelstandsforschung, Frankfurt 2012)
• Demography-compliant controlling in SMEs (1st Economic Forum, Essen 2011)
• SME-compliant performance controlling against the background of demographic change (2nd Forum Mittelstandsforschung, Siegen 2010)
• Orientation of strategic management in SMEs (3rd Controlling Mittelstandskonferenz, Kaiserslautern 2009)
• Changes in value creation management in the automotive industry (Forum Mittelstandsforschung, Frankfurt 2008)
• Self-controlling in project cost management of SMEs (2nd Controlling Mittelstandskonferenz, Kaiserslautern 2007)
• Implications of the development in the automotive industry for the controlling practice of medium-sized supplier companies (Unternehmerkolloquium, Siegen 2008)

• Professor of Business Administration (since 1993)
• Professor of Business Administration, in particular Corporate Accounting at the University of Siegen (1993-2015; retired from 08/2015)
• Prorectors for Planning and Finance at the University of Siegen 2002-2006
• Vice Dean of the Department of Economics, Business Informatics and Law 1999-2002
• Member of the Board (mult.), subject-related: Siegen Institute for Small and Medium Sized Enterprises (SMI)
  since foundation 2003-2016; Siegen Institute for Corporate Taxation and Auditing (SUWI, since 2007-2018)
• Science (financial) management: Head of Division in the General Administration of the Max Planck Society (Munich) 1987-1993
• Lecturer: Academic advisor (Otto-Friedrich-University Bamberg) and university lecturer at the University of Applied Sciences for Public Administration and Administration of Justice in Bavaria (Hof) 1985-1987
• Research assistant (1982-85): Doctorate ( Dr. rer. pol. ) (Otto-Friedrich-University Bamberg 1985)
• Degree in business administration (Universityof Siegen 1977-1981)
• Officer/Navy: 1967 to -77 German Navy (active), 1978 until retirement age as reserve officer(Kapitän zur See dR aD)
• Origin/education/family: Born in Bad Laasphe (1948), graduated from high school in Biedenkopf (1967), lives in Siegen, married, 2 adult sons