3rd October 1941
Rudolf Johns

This advertising card, postmarked 3rd October 1941, was sent to Professor Dr Rudolf Johns (1900–1984) at Münster and advertises Professor Dr Theodor Ferjancic’s newly published Die moderne Allgemeine Kameralistik, issued by Manzsche Verlagsbuchhandlung of Vienna. The choice of recipient was almost certainly deliberate: Johns was a German economist specialising in municipal economics, public accounting and Kameralistik. He had habilitated in 1934 with a study of the accounting system of German municipalities and had already published work entitled Kameralistik in 1938. His academic career during the Third Reich was complicated by political difficulties; biographical sources state that he lost his Cologne teaching position in 1938 because of his opposition to the Nazi regime, although in 1940 he obtained an extraordinary professorship in business administration at the University of Münster. He remained academically active during the war, publishing Das Problem der öffentlichen Vermögensrechnung und seine Lösung in 1943, although most copies of that work were reportedly destroyed during the war. After 1945 Johns became an ordinary professor at Münster and directed its Kommunalwissenschaftliches Institut from 1945 to 1947 before moving to Tübingen. In 1951 he published the substantially developed Kameralistik: Grundlagen einer erwerbswirtschaftlichen Rechnung im Kameralstil. The 1941 Ferjancic advertisement therefore represents an intriguing contemporary connection between two specialists working on the same form of public-sector accounting. It is possible that Ferjancic’s 1941 work contributed to Johns’s subsequent thinking, but no evidence has yet been found proving that Johns purchased or read the book, or that it directly influenced his 1951 publication. Ref: 03.10.1941 - 37/22

Link: Wikipedia article on Rudlof Johns
Link: Wikipedia article on Cameralistic accounting procedures
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