20142020

Research output per year

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Personal profile

Biography

Annemarie Conrath-Hargreaves is a lecturer in accounting and joined Monash University in 2018.

Prior to joining the Accounting Department of Monash University, she worked at the European University Viadrina in Germany, where she also obtained her doctoral degree. While obtaining her PhD, she also worked as a lecturer at the European Business School (EBS) in Germany, where she was also involved in the University's Executive Education program in Health Care Management. In 2018, she was nominated by the EBS Student Body for the Award in Classroom Excellence, and in 2019 she was awarded the Dean's PRME Award for Teaching Excellence (Team award, together with Alessandro Ghio and Nick McGuigan).

Research interests

In her accounting research, Annemarie focuses on the public sector, with a special focus on the politics of standard-setting and the role of experts in standard setting in a national, supranational and transnational context. In particular, she studies the political economy of regulatory accounting systems in the public sector, the role of transparency in the reform of accounting systems and financial reporting standards employed, and the impact of reforms in the public sector at a societal and organisational level on accountability. Another part of her work explores the notion of hybrid organisations in light of multiple logics and accountability. 

Annemarie's work is regularly presented at international conferences, and has been published in journals such as the Accounting, Auditing and Accountability Journal (AAAJ) and Abacus.

More recently, Annemarie has taken an interest in the usefulness of financial statement preparation and presentation in the public sector. While one part of this research focuses on most useful measurement basis in the public sector context (fair value vs historical cost), another part focuses on how financial statements are best provided to the users (i.e., service recipients, resource providers, and the legislature) of these statements in the public sector. The latter research has been supported through a grant by the International Public Sector Standards Board (IPSASB), a standard-setting board of the International Federation of Accountants (IFAC). 

Monash teaching commitment


Semester 2, 2020: ACX2900 - Accounting for Sustainability (Lecturer and Chief Examiner)

This unit is taught in a weekly interactive seminar following a student-centred and student-led active learning approach. Seminar activities include group and class discussions, case studies, simulation games, experiential learning, and brainstorming. The focus of this unit is to strengthen students' critical thinking. 

In preparation for Semester 2, 2020, we are currently updating the course content of ACX2900 "Accounting for Sustainability". In light of recent events, the course will enable students to critically analyse and evaluate the broader impact of crises, including the 2019/2020 Australian bushfires and the on-going Covid-19 pandemic, on society, the environment and the economy through specifically created case studies and other innovative teaching material. 

Community service

  • Ad-hoc reviewer for

-  Accounting, Auditing & Accountability Journal

-  Journal of Public Budgeting, Accounting & Financial Management

-  Australian Accounting Review

  • International Team Member of the Research Initiative for Public Sector Accounting (RIPSA), European University Viadrina, Germany
  • Member of the Academic Progress Committee (APC) at Monash Business School since 2018
  • Board Member of Monash Children's Centre Co-operative since 2020

 

Research area keywords

  • Public Sector Accounting
  • Politics of Standard Setting
  • Political Economy of Accounting
  • Accounting History
  • Transparency
  • Third Sector Accounting
  • Hybridity

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Projects

Presentation of Financial Statements in the Public Sector

Conrath-Hargreaves, A. & Wüstemann, S.

1/03/2031/12/20

Project: Research

Research Output

Managing multiple institutional logics and the use of accounting: insights from a German higher education institution

Conrath-Hargreaves, A. & Wüstemann, S., Sep 2019, In : Abacus. 55, 3, p. 483-510 28 p.

Research output: Contribution to journalArticleResearchpeer-review

1 Citation (Scopus)

Multiple institutional logics and their impact on accounting in higher education: the case of a German foundation university

Conrath-Hargreaves, A. & Wüstemann, S., 2019, In : Accounting, Auditing and Accountability Journal. 32, 3, p. 782-810 29 p.

Research output: Contribution to journalArticleResearchpeer-review

5 Citations (Scopus)

Harmonisierung der öffentlichen Rechnungslegung in der Europäischen Union: Analyse und Handlungsempfehlungen für EPSAS aus deutscher Sicht

Translated title of the contribution: Harmonisation of public sector accounting in the European Union: Analysis and recommendations for EPSAS from a German perspectiveWuestemann, J., Wuestemann, S. & Conrath-Hargreaves, A., 2016, Baden-Baden Germany: Nomos. 185 p.

Research output: Book/ReportBookResearchpeer-review

Harmonisierung der öffentlichen Rechnungslegung in der EU - Eignen sich IPSAS als Ausgangsbasis für die Gestaltung von europäischen Standards (EPSAS)?

Translated title of the contribution: Harmonisation of public sector accounting in the EU - Are IPSAS suitable as a basis for the development of European standards (EPSAS)?Wüstemann, S. & Conrath-Hargreaves, A., 2015, In : Betriebswirtschaftliche Forschung und Praxis: BFuP. 67, 6, p. 620-642 24 p.

Research output: Contribution to journalArticleResearchpeer-review

Operating expenses in the event of a failed start of a permanent establishment with real estate in the European Union

Cloer, A., Conrath, A. & Vogel, N., Apr 2014, In : European Taxation. 54, 5, p. 208-210 3 p.

Research output: Contribution to journalArticleOtherpeer-review

Prizes

Dean’s Awards for PRME Education Excellence

Conrath-Hargreaves, Annemarie (Recipient), Ghio, Alessandro (Recipient) & McGuigan, Nicholas (Recipient), 2019

Prize: Prize (including medals and awards)