Prof. emer. Dr. Dieter Pfaff
Counsel
Biography
Dieter Pfaff is a counsel at Swiss Economics and Professor Emeritus of Accounting at the University of Zurich. He specializes in cost and performance controlling, budgeting, cost allocation, transfer pricing, and internal control. Dieter earned his doctorate and completed his habilitation at Goethe University Frankfurt am Main.
Work experience
- Counsel, Swiss Economics (2023 - )
- Full Professor of Accounting, Institute of Business Administration, University of Zurich (1994 – 2025)
- President, SwissAccounting (2023 -) (2008 – 2023 Vice President)
- Vice Chairman of the Board, Simpego Versicherungen AG (2018 - )
- Vice Chairman of the Board, Swiss Quality & Peer Review AG (SQPR) (2024 - )
- Member of the Board of Directors, Controller Akademie AG (2001 - )
- Member of the Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) (2008 - )
- (Guest) Member of the Finance Committee of the University Hospital Zurich (2010 – 2022)
- Board Member of the Swiss Society for Business Administration (SGB) (2014 - ; President until 2024)
- Member of the working groups "Internes Rechnungswesen" and "Verrechnungspreise" of the Schmalenbach-Gesellschaft
- Member of the Committees "Unternehmensrechnung" and "Unternehmenstheorie und -politik" of the Verein für Socialpolitik
Education
- Habilitation (venia legendi) in Business Administration, Goethe University Frankfurt am Main (1992)
- Research assistant (senior research assistant from 1991), Chair of Accounting and Control, Goethe University Frankfurt am Main (1989 – 1993)
- Dr. rer. pol., Goethe University Frankfurt am Main (1988)
- Research associate, Chair of Accounting and Control, Goethe University Frankfurt am Main (1984 – 1988)
- Dipl.-Kfm., Goethe University Frankfurt am Main (1983)
Publications (selection)
Pfaff, Dieter/Glanz, Stephan/Stenz,Thomas/Zihler, Florian, Rechnungslegung nach Obligationenrecht: Praxiskommentar, 3., völlig überarbeitete Aufl., Zürich 2024.
SwissAccounting (Hrsg.): Swiss Controlling Standards – Best Practice im Controlling, Zürich 2024.
Pfaff, Dieter/Zihler, Florian, Der neue Zwischenabschluss nach Art. 960f nOR. Übersicht und praktische Anwendungsfragen, in: EXPERT FOCUS, Februar 2022, S. 27-34.
Peters, Gerd/Pfaff, Dieter, Controlling, 4. Aufl., Zürich 2021.
Becker, Albrecht/Pedell, Burkhard/Pfaff, Dieter, Management accounting developments in German-speaking countries: an overview and editorial reflections, in: Journal of Accounting & Organizational Change, Vol. 17, No. 4, 2021, pp. 457-470.
Hummel, Katrin/Pfaff, Dieter/Bisig, Benedikt, Can the Integration of a Tax Compliant Transfer Pricing System into the Management Control System Be Successful? Yes, It Can!, in: Journal of Accounting & Organizational Change, Vol. 15 No. 2, 2019, S. 198-230.
Pfaff, Dieter/Ruud, Flemming, Schweizer Leitfaden zum Internen Kontrollsystem (IKS), 8., aktualisierte und erweiterte Aufl., Zürich 2019.
Hummel, Katrin/Pfaff, Dieter/Rost, Katja, Does Economics and Business Education Wash Away Moral Judgment Competence? in: Journal of Business Ethics, Vol. 150, Issue 2, 2018, pp. 559-577.
Kühn, Jochen/Pfaff, Dieter/Zweifel, Peter, A simple model of bank behavior – with implications for solvency regulation, in: Studies in Microeconomics, Vol. 3, No. 1, 2015, 1-20.