Prof. Dr. Thomas Gruber

Department of Business and Economics
Professor for Managerial Accounting / Controlling
Specialist area: Betriebswirtschaftslehre

T: +49 (0)30 30877-1233
E: thomas.gruber(at)

Visitor's address
Schöneberg Campus
Building B
Room 429
Badensche Straße 50-51
10825 Berlin

Postal address
Hochschule für Wirtschaft und Recht Berlin
Schöneberg Campus
Badensche Straße 52
10825 Berlin


Academic and Professional Career

  • Studied Business Administration in Saarbrücken
  • Worked as research assistant and obtained doctorate at the Institute for Business Administration in Saarbrücken
  • Worked for 7 years at Daimler-Benz AG in Stuttgart; responsible for, amongst other things, consolidated balance sheet design and policy, dividend planning and management, coordination of working groups concerning the introduction of US-GAAP accounting standards
  • Worked for 11 years at DaimlerChrysler Financial Services – responsible by the end of this period for accounting and corporate controlling. Main areas of responsibility: monthly reporting, introduction of IFRS (International Financial Reporting Standards) in managerial and financial accounting, introduction of a balanced scorecard
  • Several years’ experience as consultant at Forum, the Institute for Management in Heidelberg, regarding preparation of consolidated balance sheets

Key Aspects of practise

  • Value-oriented corporate management
  • Convergence of managerial and financial accounting
  • International accounting
  • Preparation of consolidated balance sheets

International contacts (e. g.)

  • Member of the working group “Leasing” at the International Accounting Standards Board and head of the working group “Leasing” at the German Accounting Standards Committee

Expert for

  • Leasing accounting
  • International accounting
  • Value-oriented corporate management

Key Aspects in Teaching

  • Basic principles of managerial accounting
  • Controlling methods and tools
  • Value-oriented corporate management
  • International accounting

Research Projects and Fields

  • Further development of international leasing accounting

Selected, current Publications

  • Thomas Gruber, Leasing, in Bruns, Eierle, Klein, Knorr, Marten, IFRS for SMEs, Kommentar zur Rechnungslegung nach IFRS für nicht kapitalmarktorientierte Unternehmen, Stuttgart, erscheint im November 2010.
  • Thomas Gruber, Projekt Leasing, in IFRS Änderungskommentar 2009, Weinheim 2009.
  • Thomas Gruber, Zur Reform der Leasing-Bilanzierung nach IFRS und US-GAAP, FLF 2008, S. 157–165.
  • Thomas Gruber, Manfred Kühnberger, Bilanzpolitische Aspekte der Umstellung der Rechnungslegung auf US-GAAP, in: Vom Gründungsmanagement zum Neuen Markt, Hrsg. Wilhelm Schmeisser und Dieter Krimphove, Wiesbaden 2001
  • Thomas Gruber, Manfred Kühnberger, Umstellung der Rechnungslegung von HGB auf US-GAAP: Bilanzrechtliche und bilanzpolitische Aspekte eines Systemwechsels, Der Betrieb 2001, S. 1733ff.