Department of Accounting

tkuacc

Department of Accounting

Tessa
Kunkel
Assistant professor


Room: SOL/C4.12
Tel:
+4538152372
E-mail: tku.acc@cbs.dk
Tessa
Presentation

Tessa holds a PhD in accounting from the Goethe University Frankfurt. Her research contributes to the political economy of accounting and accounting standard setting by focusing on the role of agents in bringing about accounting change. She is particularly interested in the development of conceptual thinking in accounting and analyzes the translation of economic ideas into accounting standards. Recent research projects also investigate the financial accounting for the green transition.

Primary research areas
  • Political economy of accounting and accounting standard setting
  • Conceptual thinking in accounting
  • Financial accounting for the green transition
  • Qualitative accounting research


 

Link to this homepage
www.cbs.dk/en/staff/tkuacc
Courses
  • Financial Reporting - Intermediate - IFRS/undergraduate
  • Financial Accounting and Reporting and its Digital Context/Exercise/undergraduate
  • Supervision of Master theses/graduate; supervision of Bachelor theses/undergraduate
  • Supervision ASC Business projects/undergraduate
  • Financial Statement and Financial Statement Analysis (German GAAP)
  • German Accounting Case Law
Selected publications
  • Kunkel, T. (2021). Ambiguities in Accounting and their Impact on Regulatory Arbitrage : A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework. In: Accounting, Economics, and Law, Vol. 11, No. 2, 7.2021, p. 161-199
  • Hommel, M., Pauly-Grundmann, D. and Kunkel, T. (2020). Kommentierung des § 341 HGB – Ergaenzende Vorschriften fuer Versicherungsunternehmen und Pensionsfonds, Erster Titel Anwendungsbereich (Commentary on national GAAP § 341 HGB – Supplementary Regulations for Insurance Companies and Pension Funds, 1st Title Scope of Application), Muenchner Kommentar zum Handelsgesetzbuch.
  • Hommel, M. and Kunkel, T. (2020). Kommentierung des § 341i HGB – Ergaenzende Vorschriften fuer Versicherungsunternehmen und Pensionsfonds, Fuenfter Titel Konzernabschluß, Konzernlagebericht (Commentary on national GAAP § 341i HGB – Supplementary Regulations for Insurance Companies and Pension Funds, 5th Title Group Financial Statement and Group Management Report), Muenchner Kommentar zum Handelsgesetzbuch.
  • Hommel, M., Kunkel, T. and Zick, T. (2019). Passive Rechnungsabgrenzungsposten – Statische Interpretation durch die neuere Rechtsprechung? (Deferred Income – A Static Interpretation in Recent Jurisprudence?), Betriebs-Berater, Vol. 74, pp. 1259–1263.
  • Dehmel, I., Hommel, M. and Kunkel, T. (2018). Conceptual Framework for Financial Reporting 2018 auf dem Pruefstand (Conceptual Framework for Financial Reporting 2018 – A Critical Analysis), Betriebs-Berater, Vol. 73, pp. 1706–1710.
Publications sorted by:
2024
Jan Friedrich; Tessa Kunkel; Matthias Thiemann / Becoming Influential : Strategies of Control, Expertise, and Socialisation in Transnational Governance of Accounting Regulation.
In: Accounting, Organizations and Society, Vol. 113, 12.2024
Journal article > peer review
Michael Hommel; Tessa Kunkel; Noellè-Alicia Stein / Kommentierung des § 341i HGB (Commentary on national GAAP § 341i HGB) : Supplementary Regulations for Insurance Companies and Pension Funds.
In: Münchener Kommentar zum Handelsgesetzbuch: Bilanzrecht §§ 238-342r. . ed. /Karsten Schmidt; Werner F. Ebke. München : Verlag C.H. Beck 2024, p. 2734-2742
Book chapter
2021
Tessa Kunkel / Ambiguities in Accounting and their Impact on Regulatory Arbitrage : A Study on the Anchoring of the Rights and Obligations Approach in the IASB’s Conceptual Framework.
In: Accounting, Economics, and Law, Vol. 11, No. 2, 7.2021, p. 161-199
Journal article > peer review
Research Projects
Outside activities

Innsbruck University; Teaching; 2023 - ongoing