Prof. Dr.oec. HSG Marcus Hauser

IFL Institut für Finance und LawKompetenzzentrum Accounting und Corporate Finance

+41 58 257 13 86marcus.hauser@ost.ch

Marcus is a Professor of Accounting & Finance at the Department of Finance and Law since 2006. His primary focus is in in the field of corporate valuation. At the Eastern Switzerland University of Applied Sciences and the University of St.Gallen, he teaches the areas related to financial accounting, management accounting and corporate finance. He is also a course director in CAS Business Management at the executive education level. Previously, he was working for UBS in various functions, business sectors and countries for 13 years - in his last role as chief of staff and member of the management team of UBS Wealth Management's global Education & Development department for several years. He holds a Ph.D. in business management from the University of St.Gallen.

Area of Expertise

  • Financial and Management Accounting
  • Corporate Valuation
  • Corporate Finance

Education

  • Ph.D., Business Management, University of St.Gallen
  • Master of Sciences in Business Administration incl. Teaching Degree, University of St.Gallen

Professional Experience

  • Eastern Switzerland University of Applied Sciences (since 2006): Professor at the Department of Finance and Law, Competence Center for Accounting & Corporate Finance; Course Director in CAS Business Management
  • UBS AG, Global Wealth Management & Business Banking, Zurich (2001 - 2006): Chief of Staff and member of management team in the global Education & Development department, responsible for global planning, budgeting, controlling and performance measurement processes incl. introduction of a beyond budgeting process
  • UBS Switzerland, Zurich (1998 - 2001): Department Head of Graduate Recruitment & Talent Development
  • Swiss Bank Corporation, Investment Banking, Hong Kong (1996 - 1998): Graduate Recruitment Manager
  • Swiss Bank Corporation, Management Development Corporate Center, Basel (1993 - 1996): Development, organization and implementation of assessment centers
  • University of St.Gallen (HSG), Institute of Accounting & Controlling (1991 - 1993): Accademic Assistant

Teaching Experience

  • Financial and Management Accounting (Bachelor- and Executive Education Level)
  • Corporate Valuation, Capital Budgeting and Value Based Management (Bachelor-, Master- and Executive Education Level)

Projects

  • Member in various OST merger projects and preparatory election committees in the role of faculty representative on the University Council (2017 - 2021)
  • Harmonization and functional responsibility for the curriculum in the area of "Accounting, Controlling & Finance" (2007 - 2021)
  • Writing and publication of a textbook "Corporate Valuation & Stock Analysis" in the fourth edition (2008 until today)

Memberships

  • CFO Forum Switzerland
  • International Controller Association

Awards

  • Winner of the FHS-WTT-Young Leader Award in Management Conceptions 2013 (Project-Coach)
  • Bodania-award for the best university degree in the academic year 1992/93 (University of St.Gallen)

Peer-Reviewed Journal Articles and Conference Proceedings

  • GEHRIG, M., HAUSER, M., BAUR, B. (2019). Praxis der kantonalen Steuerbehörden bei der Akzeptanz von Rückstellungen. Steuer Revue, 74 (11), pp. 764-771.
  • HAUSER, M., KOCH, R., TURNES, E. (2019). Wie gut erklären EVA & Co. den Schweizer Aktienindex? Controlling & Management Review (früher: Zeitschrift für Controlling und Management ZfCM), 63 (8), pp. 50-55.
  • HAUSER, M., HÖRLER, V., GEHRIG, M. (2019). Die Schweizer Praxis der Unternehmensbewertung. Controlling & Management Review (früher: Zeitschrift für Controlling und Management ZfCM), 63 (3), pp. 38-45.

Books and Research Monographs

  • HAUSER, M., TURNES, E. (2021). Unternehmensbewertung und Aktienanalyse (4 ed.). Zürich: Verlag SKV.
  • WAIBEL, R., KÄPPELI, M., HAUSER, M., METZGER, T., MINDER HOCHREUTENER, S., TIETZ, R., WILLI, D. (2019). Betriebswirtschaft für Führungspersonen (6 ed.). Zürich: Versus Verlag AG.
  • HAUSER, M., TURNES, E. (2017). Unternehmensbewertung und Aktienanalyse (3 ed.). Zürich: Verlag SKV.
  • HAUSER, M., TURNES, E. (2014). Unternehmensbewertung und Aktienanalyse (2 ed.). Zürich: Verlag SKV.

Chapters in Edited Books

  • GEHRIG, M., HAUSER, M., MOLINA, L. (2023). Finanzielle Führung und Verschuldungskapazität. In Eberle R., Oesch D., Pfaff D. (Eds.), Jahrbuch Finanz- und Rechnungswesen (pp. 89-118). Zürich: WEKA Business Media AG.
  • GEHRIG, M., THÜR, S., HAUSER, M. (2018). Analyse der Anwendung des Impairments nach Swiss GAAP FER bei börsenkotierten Unternehmen. In Eberle R., Oesch D., Pfaff D. (Eds.), Jahrbuch Finanz- und Rechnungswesen 2018 (pp. 49-72). Zürich: WEKA Business Media AG.