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Annemarie Conrath-Hargreaves, M. Sc.

für Internet_ConrathAnnemarie12AL3809 ©Annemarie Conrath-Hargreaves

Research & Teaching Assistant
(Job Market Candidate 2018)

Preferred contact method
Email:
Conrath@europa-uni.de

Telefon:
+49 335 5534 2806

Room:
HG 211

Office hours:
by arrangement

For more information on Research & Teaching, as well as a detailed Resume, please click on this #Link#

Lebenslauf (Resume)

08/2016-08/2017
Lecturer an der EBS Universität für Wirtschaft und Recht, Wiesbaden (insb. Introduction to IFRS, German Taxation, Accounting & Control, Externes Rechnungswesen)

Herbst 2014-2017
Tutorials für Financial Accounting (IFRS) an der Mannheim Business School im Mannheim Master of Accounting & Taxation

Frühjahr 2014-2016
Dozentin für Externes Rechnungswesen (Vorlesung) und Accounting & Control (Vorlesung) an der EBS Universität für Wirtschaft und Recht

Seit August 2013
Wissenschaftliche Mitarbeiterin am Lehrstuhl für Allgemeine Betriebswirtschaftslehre, insbesondere Rechnungslegung und Controlling von Prof. Dr. Sonja Wüstemann an der Europa-Universität Viadrina, Frankfurt (Oder)

04/2012 - 02/2014
Masterstudium, International Business Administration, FACT, Europa-Universität Viadrina, Frankfurt (Oder)Studienschwerpunkte: Nationale und Internationale Rechnungslegung

Thema der Masterarbeit: Suitability of 'commercial' accounting standards for governmental accounting - An analysis of recent developments in Germany and the EU

Abschluss: Master of Science

08/2012 - 08/2013
Wissenschaftliche Mitarbeiterin am Lehrstuhl für Betriebswirtschaftliche Steuerlehre, Internationales Steuerrecht und Wirtschaftsprüfung von Prof. Dr. Cloer an der European Business School Wiesbaden

04/2011 - 07/2012
Werkstudentin bei PricewaterhouseCoopers WPG in Berlin, einschließlich eines drei-monatigen Auslandspraktikums am German Tax Desk von PricewaterhouseCoopers LLP in New York.

07/2010 - 11/2010
Auslandsstudium an der University of the Sunshine Coast, Australien

10/2008 - 3/2012
Bachelorstudium der Internationalen Betriebswirtschaftslehre an der Europa-Universität Viadrina, Frankfurt (Oder)Studienschwerpunkte: Nationales und Internationales Steuerrecht, Nationale und Internationale Rechnungslegung

Abschluss: Bachelor of Science

Teaching

Courses Summer Semester 2017
Bachelor (undergraduate): Seminar in Accounting
Master (postgraduate): IFRS Reporting and Capital Markets (Tutorial)

Courses Winter Semester 2017/2018
Bachelor (undergraduate): Financial Accounting (Tutorial)

Research Focus: Public Sector Accounting

My primary research interest concerns the national and international regulation of accounting. My research is interdisciplinary, normative, descriptive and critical, drawing on political economy, sociology, institutional and socio-legal theory to understand the politics of standard-setting that shape financial reporting. Following a qualitative analytical research approach, my current research employs both qualitative and quantitative research methods such as in-depth interviews, participant observation, latent content analysis, and surveys in order to generate insights to make theoretical contributions as well as to inform regulators and decision makers.

The motivation for the majority of my current research stems from the increasing number of financial reporting and management accounting reforms in the public sector. The first area of my research focuses on the nature of reforms in the public sector, in particular how reforms of internal and external reporting systems are accepted within public and hybrid organisations as well as nation states. The second area of my research focuses on the rise of international standards as a basis for (supra)national regulatory regimes.

Publications

  • Conrath-Hargreaves, Annemarie/Wüstemann, Sonja (2014): Rechnungslegung der öffentlichen Hand in Europa - Harmonisierung durch European Public Sector Accounting Standards, in: WPg, 1194-1205.
  • Wüstemann, Sonja/Conrath-Hargreaves, Annemarie (2015): Harmonisierung der öffentlichen Rechnungslegung in der EU - Eignen sich IPSAS als Ausgangsbasis für die Gestaltung von europäischen Standards (EPSAS)?, in: BFuP-Themenheft 6/2015, 620-642.
  • Wüstemann, Jens/Wüstemann, Sonja/Conrath-Hargreaves, Annemarie (2016): Forschungsstudie zur Harmonisierung der öffentlichen Rechnungslegung in der EU – Stand und Perspektiven der Umsetzung von EPSAS aus deutscher Sicht, in: WPg, 1033-1040.
  • Wüstemann, J./Wüstemann, S./Conrath-Hargreaves, A. (2016): Harmonisierung der öffentlichen Rechnungslegung in der Europäischen Union, Analyse und Handlungsempfehlungen für EPSAS aus deutscher Sicht. Nomos: Baden-Baden. Erhätlich im #Nomos Verlag# 

Research in Progress

  • Conrath-Hargreaves, Annemarie/Wüstemann, Sonja (2017): The quest for institutional and financial autonomy in higher education - Accounting and accountability challenges of a German foundation university, Working Paper.

Accepted for presentation at the AAAJ Special Forum Workshop at the Kozminski University in Warsaw, May 2017.

  • Conrath-Hargreaves, Annemarie/Wüstemann, Sonja (2017): Standard-setting in the public sector: An examination of the IPSASB Conceptual Framework and the objectives of public sector financial reporting, Working Paper.

Accepted for presentation at the following conferences:

   - 15th Biennial CIGAR Conference, Malta

   - Society for the Advancement of Socio-Economics (SASE), London

   - 11th workshop on European Financial Reporting (EUFIN), Paris

   - Emerging Scholars Colloquium to the 2017 CPA Conference, Québec, Canada.

  • Conrath-Hargreaves, A./Wüstemann, S. (2016): Transnationalization of public sector accounting: The case of European Public Sector Accounting Standards, Working Paper 

Accepted for presentation at the following conferences:

- 11th Workshop on European Financial Reporting (EUFIN), Paris, France.

- 7th Workshop on Accounting and Regulation (EIASM), Siena, Italy.

- 40th Annual Congress of the European Accounting Association (EAA), Valencia, Spain.

- 2017 Critical Perspectives on Accounting Conference, Québec, Canada.

  • Conrath-Hargreaves, A. (2016): Return of a "True and Fair View" - The Case of Public Sector Accounting in the EU, Working Paper