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Dr. Annemarie Conrath-Hargreaves

für Internet_ConrathAnnemarie12AL3809 ©Annemarie Conrath-Hargreaves

Research & Teaching Assistant

Email: (preferred contact method)

+49 335 5534 2806

HG 211

Office hours:
by arrangement

Lebenslauf (Resume)

Ab Sommer 2018
Lecturer an der Monash Universität, Department of Accounting, Melbourne, Australien.

März 2018
Promotion (Dr. rer. pol.) mit summa cum laude for the doctoral dissertation entitled "Public sector accounting in Germany and the European Union - Past experiences, present challenges and future prospects"

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)

2014 - 2017
Tutor an der Mannheim Business School im Taxation Track für Financial Accounting (IFRS)

Seit 2014
Lecturer an der EBS Universität für Wirtschaft und Recht, Wiesbaden (insb. Financial Accounting [IFRS; undergraduates and graduates] & Externes Rechnungswesen)

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


Courses Summer Semester 2018
Bachelor (undergraduate): Seminar in Accounting
Master (graduate): IFRS Reporting and Capital Markets (Tutorial)
Master (graduate): Seminar in International Financial Reporting: Contemporary Accounting Issues

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.


  • 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 (2018): Resource dependence and multiple institutional logics in German Higher Education: The case of an assimilated hybrid, Working Paper, currently under review.

      Accepted for presentation at the following conferences:

      - AAAJ Special Forum Workshop at the Kozminski University in Warsaw, May 2017
      - EAA Talent Workshop in Madrid, November 2017
      - Conference on Accounting for the Public Sector at a Time of Crisis, Queen's University Belfast, January 2018

  • 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
       - 41st Annual Congress of the European Accounting Association (EAA), Milan, Italy

  • Conrath-Hargreaves, A./Wüstemann, S. (2017): 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
        - AAA Rookie Camp, Miami, December 2017

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