Professor Erik Linnaks (1926 – 2001), majandusarvestuse tippteoreetik. Zusammenfassung:Professor Erik Linnaks (1926 – 2001), Spitzentheoretiker des Rechnungswesens

Abstract

This paper gives a brief overview of the life, studies and work of a distinguished Estonian scientist of economics, professor Erik Linnaks (1926 – 2001). During Estonia’s difficult occupation era in the Soviet Union, Erik Linnaks assumed the role of a mediator of accounting principles between Estonian accounting specialists and the accounting methods required by the central authority of the Soviet Union. This comprised the implementation of all-Soviet journal report accounting system in Estonia. He tried to modify this system in Moscow in line with Estonia’s specific needs as much as possible and taught the new system to Estonian accountants. His books became the principal methodological handbooks for accounting specialists. In 1962 E. Linnaks defended his candidates’ dissertation in Plekhanov’s Institute for Public Economy in Moscow and received the confirmation about having been granted the scientific degree of a Candidate of Economics the same year. He was successful in studying, creating and implementing the planned matrix accounts of public economy of the ESSR. The matrix accounts were used in the Central Statistics Bureau of the ESSR for 20 years. Erik Linnaks was awarded a silver medal at the Supranational Exhibition of Public Economy Achievements for this work. The Higher Attestation Committee of the USSR granted him the vocation of senior scientist in public economy planning. In 1965 he became the senior lector in the Department of Statistics and Accounting in the Faculty of Economics in Tallinn Technical University. During that period his main ambition was the creation of algorithm system of accounting to enable the use of accounting software. In 1975 E. Linnaks successfully defended the scientific degree of Doctor of Economics before the specialist panel of Institute of Economics of Academy of Science of ESSR. In 1977 the Higher Attestation Committee granted the professor’s vocation to E. Linnaks. After the re-establishment of Estonian Republic E. Linnaks participated in composing the new Accounting Act and other principal legal acts for accounting. These documents were based on the history of accounting in Estonian Republic as well as on the accounting practices in Germany, Finland, Sweden, Denmark and the USA. The novel accounting methodology was distinct and professor Erik Linnaks brought it to the teachers and students of accounting via his books. As a Professor in Tallinn Technical University and later also in the Estonian Management Institute, he was valued for his content-rich, precise and well-illustrated lectures. The principal contribution of Professor Erik Linnaks in organising the accounting in Estonia is the creation of methodological literature in Estonian language when there was none during Estonia’s transition to market economy. As a leading scientist of economics, he had the most knowledge to do that. With the death of Erik Linnaks on 30 June 2001 Estonian economists have lost a distinguished specialist.