Academic career
ELLEN HAUSTEIN (year of birth: 1982; place of birth: Hoyerswerda/Germany)
- University of Rostock: (2014-today)
- Research fellow at the Chair for General Business Administration: Accounting, Management Control and Auditing
- University of the West of England, Bristol:
- Doctoral degree (Doctor of Philosophy 2014;Thesis in the Field of Management Control)
- Leipzig University of Applied Sciences: (March 2009-August 2012)
- Lecturer, Faculty of Business Administration
- St. Mary's University, San Antonio/Texas:
- Study of Business Administration (MBA 2009)
- University of Applied Sciences Schmalkalden:
- Study of Economics (Diplom-Volkswirtin (FH) 2007), Study of Business Administration (M.A. 2009)
Preferred research fields - represented in publications
- Financial and Management Accounting and Reporting for Public Sector Organizations
- Management Control in Innovation Companies
Ad hoc Reviewer
- Journal of Management Control (JMaC)
- Journal of Public Budgeting, Accounting and Financial Management (JPBAFM) - Editorial Board Member
- Public Management Review (PMR)
- Public Money and Management (PMM)
- Tekhne
Further engagements
- People Powered - Global Hub for Participatory Democracy
- Founding Member of Board of Directors, Co-Treasurer, March 2020 - ongoing
- CIMA (Chartered Institute of Management Accontants) research project:
- Management control systems in UK innovation companies, together with Prof. Robert Luther, University of the West of England, Bristol Business School, start: January 2016 (duration: 15 months)
Professional experiences outside university
- Customer consultant Private Banking, Deutsche Bank AG
- (incl. apprenticeship fulltime from 1998-2002)
Affiliation
- European Accounting Association (EAA)
- Comparative International Governmental Research (CIGAR)
- Network European Group of Public Administration (EGPA)
- German Academic Association for Business Research (VHB - Verband der Hochschullehrer für Betriebswirtschaftslehre)
- Section - Center of Excellence: Public Business Administration, Member
- Section - Center of Excellence: Accounting, Member
Lebenslauf
Jahrgang 1982
- seit 2014 Wissenschaftliche Mitarbeiterin / Habilitandin, Universität Rostock,
- Lehrstuhl für ABWL: Unternehmensrechnung und Controlling Forschungsschwerpunkte: New Public Management und Governance, Öffentliche Rechnungslegung, Nachhaltigkeitsmanagement und -berichterstattung
- 2009 - 2014 Promotionsstudium, University of the West of England, Bristol, UK
- Betreuer: Prof. Robert Luther, Bristol Business School; Prof. Dr. Peter Schuster, Fachhochschule Schmalkalden Gutachter: Prof. Cherif Guermat, Bristol Business School; Prof. John Burns, Exeter Business School
- Thema der Abschlussarbeit: Management Control Systems in Innovation Companies: A Contingency Theory Study Abschluss: Doctor of Philosophy (PhD)
- 2009 - 2012 Lehrkraft für Betriebs- und Volkswirtschaftslehre
- Fakultät Wirtschaftswissenschaften der Hochschule für Technik, Wirtschaft und Kultur Leipzig
- 2009 - 2013 Wissenschaftliche Mitarbeiterin an der Fachhochschule Schmalkalden
- Fakultät Wirtschaftswissenschaften, insbesondere Kostenrechnung und Controlling (Prof. Dr. Peter Schuster)
- 2007 - 2008 Doppelabschlussprogramm Master
- Studium International Business and Economics an der Fachhochschule Schmalkalden Abschluss: Master of Arts (M.A.)
- Studium Business Administration an der St. Mary’s University, San Antonio, USA Abschluss: Master of Business Administration (MBA), Distinguished Graduate
- Vertiefungsfächer: Accounting, Management Control
- Thema der Abschlussarbeit: Innovation-Related Management Control Systems. Instruments, Application and Implication for the Entrepreneurial Innovation Process
- 2003 – 2007 Studium Volkswirtschaftslehre an der Fachhochschule Schmalkalden
- Vertiefungsfächer: Öffentliche Wirtschaft, Internationale Wirtschaftsbeziehungen, Empirische Wirtschaftsforschung
- Thema der Diplomarbeit: Islamic Banking and Finance Abschluss: Diplom-Volkswirtin (FH) 2005 Studium an der Universidad Bonaterra, Aguascalientes, Mexiko
Ad hoc Gutachterin
- Journal of Management Control (JMaC)
- Journal of Public Budgeting, Accounting and Financial Management (JPBAFM) - Mitglied des Redaktionsausschusses
- Public Management Review (PMR)
- Public Money and Management (PMM)
- Tekhne
Beteiligung an weiteren Projekten
- People Powered - Global Hub for Participatory Democracy
- Gründungsmitglied des Verwaltungsrats, Co-Schatzmeisterin, März 2020 - laufend
- CIMA (Chartered Institute of Management Accountants)
- Forschungsprojekt: Management control systems in UK innovation companies, gemeinsam mit Prof. Robert Luther, University of the West of England, Bristol Business School
- Beginn: Januar 2016 (Laufzeit 15 Monate)
Public Sector Accounting and Reporting
Lorson, P.C./Jorge, S./Haustein, E. (2023, Eds.): European Public Sector Accounting, 2nd edition, Coimbra (ISBN: 978-989-26-2464-8 ). Open access: https://doi.org/10.14195/978-989-26-2464-8
Lorson, P./ Haustein, E. (2022): Kommentierung zu International Public Sector Accounting Standards (IPSAS), in: Hofbauer/Kupsch (Hrsg.): Rechnungslegung. Aufstellung, Prüfung und Offenlegung des Jahresabschlusses, Kommentar, 118. Ergänzungslieferung, Bonn 2022 (Erstkommentierung; 103 Seiten).
Haustein, E./Lorson, P.C. (2022): Transparency of local government financial statements: Analyzing citizens’ perceptions, in: Financial Accountability & Management (ahead-of-print, open access). https://doi.org/10.1111/faam.12353
Lorson, P.C./Haustein, E. (2022): Das Vorsichtsprinzip in der öffentlichen Rechnungslegung. Anmerkungen zu Adam/Heiling/Meglitsch, WPg 2020, S. 1190, mit Blick auf die Bilanzierung von Rückstellungen nach HGB und SsD, in: WPg - Die Wirtschaftsprüfung, 75. Jg. 2022, Heft 4/2022, S. 215-219.
Haustein, E./Lorson, P.C. (2021): Co-creation and co-production in municipal risk governance – A case study of citizen participation in a German city, in: Public Management Review, Vol. ahead-of-print No. ahead-of-print, DOI: 10.1080/14719037.2021.1972704.
Manes-Rossi, F./Brusca, I./Orelli, R.L./Lorson, P.C./Haustein, E. (2021): Features and drivers of citizen participation: Insights from participatory budgeting in three European cities, in: Public Management Review, Vol. ahead-of-print No. ahead-of-print, Open access, DOI: 10.1080/14719037.2021.1963821.
Haustein, E./Lorson, P.C./Oulasvirta, L.O./Sinervo, L.-M. (2021): Perceived usability of local government (LG) financial statements by local councillors: comparative study of Finland and Germany, in: International Journal of Public Sector Management, Vol. 34 No. 4, pp. 441-458, https://doi.org/10.1108/IJPSM-09-2020-0227.
Reiz, A./Fellmann, M./Lorson, P./Haustein, E./Schult, H.H. (2021): Anwendung des Konzepts der „Customer Journey“ zur Gestaltung von bürgerzentrierten Bürgerhaushalten, in: Wirtschaftsinformatik & Management, Ausgabe 13 Heft 3, S. 206-214, https://doi.org/10.1365/s35764-021-00334-x.
Empowering Participatory Budgeting in the Baltic Sea Region (EmPaci) (2020): Participatory Budgeting in the Baltic Sea Region: Status Quo Analysis, herausgegeben von Lorson, P. C./Haustein, E./Schult, H.-H., URL: http://empaci.eu/photo/Files/EmPAci%20GoA%202.1.1%20Status%20Quo%20Analysis%20final-18112020.pdf
Empowering Participatory Budgeting in the Baltic Sea Region (EmPaci) (2020): Participatory Budgeting Type Groups, herausgegeben von Lorson, P. C./Schult, H.-H./Haustein, E., URL: http://empaci.eu/photo/Files/GoA%202.1%20PB%20type%20groups%20working%20document_final%2024112020.pdf
Lorson, P.C./Haustein, E. (2020): Public Sector Reporting: Lessons Learnt from Participatory Budgeting, in: Manes-Rossi, F./Levy Orelli, R. (Hrsg.): New Trends in Public Sector Reporting: Integrated Reporting and Beyond, Cham 2020, S. 57-79.
Haustein, E./Lorson, P.C./Caperchione, E./Brusca, I. (2019, eds.): The quest for users’ needs in public sector reporting, Special Issue of: Journal of Public Budgeting, Accounting & Financial Management, Vol. 31, Issue 4. https://www.emerald.com/insight/publication/issn/1096-3367/vol/31/iss/4
Lorson, P./Jorge, S./Haustein, E. (2019) (eds.): European Public Sector Accounting, Coimbra, ISBN: 978-989-26-1856-2, available open access: https://doi.org/10.14195/978-989-26-1861-6
- of which the following chapters as co-author (Lorson, P.C./Haustein, E./Jorge, S.):
- Introduction, S. 19-24;
- Conclusion, S. 389-392.
- of which the following chapters as co-author (Haustein, E./Lorson, P.):
- Kapitel 1: Approaches to public sector accounting and reporting in Europe, S. 25-46;
- Kapitel 10: Overview of IPSAS on public sector specific topics, S. 251-274;
- Kapitel 11: IPSAS: Case study, S. 275-305;
- Kapitel 12: Consolidated financial statements, S. 307-334;
- Kapitel 13: Consolidation methods, S. 335-371.
Mann, B./Lorson, P./Oulasvirta, L./Haustein, E. (2019): The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks, in: Accounting in Europe, 16(2), pp. 195-218, https://doi.org/10.1080/17449480.2019.1632467
Lorson, P./Haustein, E./Beske, F./Schult, H.-H./Poller, J. (2019): Rechnungslegung im privaten und staatlichen Sektor - Fallstudie zu grundlegenden Fragen der Bilanzierung nach HGB & SsD sowie IFRS & IPSAS
- Teil 6: Bilanzierungsfeld Leasingverhältnisse im Abschluss des Leasingnehmers, 19. Jg., Heft 2/2019, S. 91-99;
- Teil 7: Finanzinstrumente I, 19. Jg., Heft 4/2019, S. 199-207;
- Teil 8: Finanzinstrumente I, 19. Jg., Heft 5/2019, S. 247-256;
- Teil 9: Finanzinstrumente I, 19. Jg., Heft 6/2019, S. 298-307;
- Teil 10: Vorräte I, 19. Jg., Heft 9/2019, S. 400-407.
Lorson, P./Haustein, E./Beske, F./Schult, H.-H. (2019): Rechnungslegung im privaten und staatlichen Sektor - Fallstudie zu grundlegenden Fragen der Bilanzierung nach HGB & SsD sowie IFRS & IPSAS (Teil 5: Bilanzierungsfeld immaterielle Vermögensgegenstände bzw. -werte), in KoR, 19. Jg., Heft 1/2019, S. 32-41.
Lorson, P./Haustein, E./Beske, F. (2018): Rechnungslegung im privaten und staatlichen Sektor - Fallstudie zu grundlegenden Fragen der Bilanzierung nach HGB & SsD sowie IFRS & IPSAS, in KoR: Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung:
- Teil 1: Grundbegriffe und Differenzierung der Normensysteme, 18. Jg., Heft 1/2018, S. 27-37;
- Teil 2: Theoretische Rahmenkonzepte, 18. Jg., Heft 3/2018, S. 141-149;
- Teil 3: Ausgewählte Abschlussbestandteile, 18. Jg., Heft 9/2018, S. 397-408;
- Teil 4: Bilanzierungsfeld Sachanlagen, 18. Jg., Heft 11/2018, S. 529-536.
Lorson, P./Haustein, E. (2019) Debate: On the role of prudence in public sector accounting. Public Money & Management, Vol. 39, Issue 6, pp. 389–390 https://doi.org/10.1080/09540962.2019.1583907
Lorson, P./Haustein, E./Wigger, C. (2017): Europäische Harmonisierung des öffentlichen Rechnungswesens - Wesentliche Unterschiede zwischen Standards staatlicher Doppik und IPSAS (European harmonisation of Public Sector Accounting - significant differences between “Standards staatlicher Doppik” and IPSAS), in: WPg - Die Wirtschaftsprüfung, 70. Jg.
Lorson, P./Haustein, E. (2017): Kommunales Risikomanagement: Ausgewählte Kategoriensysteme kommunaler Risiken im Überblick (Municipal risk management: Selected municipal risk categories in an overview), in: WiSt - Wirtschaftswissenschaftliches Studium, Vol. 46, Heft 01/2017, S. 18-24.
Lorson, P./Haustein, E./Albrecht, S./Perlick, T. (2015): Öffentlich-Private Partnerschaften (ÖPP) versus kommunale Eigenrealisierung - Ein lebenszyklusorientierter Vergleich bei kommunalen Hochbauprojekten (Public Private Partnerships (PPPs) versus municipal conventional realization - A lifecycle-oriented comparison of municipal building projects), in: Der Betrieb, Vol. 68, Issue 47/2015, pp. 2705-2713.
Poller, J./Wigger, C./Lorson, P./Haustein, E. (2015): Kommunale Nachhaltigkeitsberichterstattung: Was interessiert Bürger als Hauptadressaten? (Municipal sustainability reporting: What is interesting for citizens as principal addressees?), in: ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen (Journal for Public and Nonprofit Services), Vol. 68, Issue 04/2015, pp. 301-334.
Conference Papers:
Haustein, E./Lorson, P./Wigger, C. (2016): The role of citizen participation for municipal risk management - The case of a German municipality, Paper presented by Ellen Haustein at:
- EGPA (European Group for Public Administration) in Utrecht/The Netherlands, 26th of August 2016;
- CASiM-Conference (European Cities in Dynamic Competition - Urban Governance, Cooperation, Competitiveness and Sustainability) in Leipzig/Germany, 7th of July 2016;
- 78th Annual Conference of the German Academic Association for Business Research in Munich/Germany, 18th of May 2016 and
- EAA Annual Congress 2016 in Maastricht/The Netherlands, 12th of May 2016.
Haustein, E./Lorson, P./Poller, J./Wigger, C. (2015): Usefulness of municipal sustainability reporting - An experimental field study, Paper presented by Ellen Haustein at:
- 15th Biennial CIGAR (Comparative International Governmental Accounting Research Network Conference) in Valetta/Malta, 5th of June 2015;
- 77th Annual Conference of the German Academic Association for Business Research in Vienna/Austria, 28th of May 2015.
Research Projects with Public Partners:
- Development of a risk inventory the Hanseatic City of Rostock, in cooperation with the Financial Supervisory Office of the Hanseatic City of Rostock, seminar papers (master’s level), winter term 2014/15.
- Auditing of selected positions of the opening balance of the Hanseatic City of Rostock, in cooperation with the Audit Office of the Hanseatic City of Rostock, seminar paper (bachelor’s level), winter term 2014/15.
- Reduction of the reconstruction backlog – Development of priority rules for budget allocation, in cooperation with the Finance Department of the Hanseatic City of Rostock, seminar paper (bachelor’s level), winter term 2014/15.
Mentoring of Master Theses (excerpt; German titles have been translated correspondigly):
- Requirements towards participatory budgeting from the perspective of local citizens - An empirical investigation (summer term 2015).
- Municipal risk management - Risk weighting and measurement by the example of the Hanseatic City of Rostock, in cooperation with the Financial Supervisory Office of the Hanseatic City of Rostock (summer term 2015).
- Review of concepts of control according to the “Standards staatlicher Doppik” and IPSAS regarding the relationship between federal states and municipalities (winter term 2014/15).
- Pooling of interests method versus purchase method – Adequacy for the amalgamation of municipal local authorities (winter term 2014/15).
Mentoring of Bachelor Theses (excerpt; German titles have been translated correspondigly):
- Accounting of tangible assets: Comparison between “Standards staatlicher Doppik” and International Public Sector Accounting Standards (summer term 2015).
- Accounting of accruals: Comparison between “Standards staatlicher Doppik” and International Public Sector Accounting Standards (summer term 2015).
- The public private partnership as a financial instrument for municipalities (summer term 2015). Development of a municipal risk management system - Possibilities and design (winter term 2014/15).
- Accounting treatment of roads in municipal budgets – A comparison of cameralistics and double-entry bookkeeping (summer term 2014). Accruals in municipal budgets (summer term 2014).
Financial Accounting and Reporting
Lorson, P. C./Haustein, E. (2022): Die Rolle der Wissenschaft im Konsultationsprozess der IFRS Foundation, in: Gräfin Lambsdorff, A./Homölle, S. (Hrsg.): Wissenschaft im Spannungsfeld zwischen Elfenbeinturm, politischer Notwendigkeit und gesellschaftlicher Realität, Universität Rostock 2022, S. 33-56.
Lorson, P./Pilhofer, J./Haustein, E. /Herr, S. (2020): Bilanzierung von Schenkungen nach IFRS, in: ZGR - Zeitschrift für Unternehmens- und Gesellschaftsrecht, 49. Jg., Heft 04/2020, S. 629–653, https://doi.org/10.1515/zgr-2020-0036.
Lorson, P./Poller, J./Haustein, E. (2019): Vom nationalen Einzelabschluss zum IFRS-Konzernabschluss: Fallstudie zur Konzernrechnungslegung nach EU-IFRS, Düsseldorf.
Lorson, P./Dogge, B./Haustein, E./Paschke, R./Poller, J. (2015): Konzernrechnungslegung nach EU-IFRS 2015 - Fallstudie zur Erstellung eines IFRS-Konzernabschlusses (Group accounting according to EU-IFRS 2015 – Case study of the preparation of a consolidated financial statement), in: KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung,
- Part 1: Grundlagen (Part 1: Basic principles), in: KoR, Vol. 15, Issue 03/2015, pp. 167-176;
- Part 2: Review von Bilanz und GuV der Schiffbau-AG (Part 1: Review of financial statement and profit and loss statement of the Schiffbau-AG), in: KoR, Vol. 15, Issue 04/2015, pp. 219-227;
- Part 3: Abgrenzung des Konsolidierungskreises und Einheitlichkeitsgrundsätze (Part 3: Definition of the group of consolidated entities and principles of consistency), in: Vol. 15, Issue 05/2015, pp. 265-276.
- Part 4: Erstkonsolidierung (Part 4: First consolidation), in: KoR, Vol. 15, Issue 06/2015, pp. 318-328;
- Part 5: Folgekonsolidierung (Part 5: Subsequent consolidation), in: KoR, Vol. 15, Issue 07-08/2015, pp. 378-390;
- Part 6: Konsolidierung von assoziierten Unternehmen und Zweckgesellschaften (Part 6: Consolidiation of associated companies and special purpose entities), in: KoR, Vol. 15, Issue 09/2015, pp. 434-442;
- Part 7: Ausgewählte Anhangangaben und Eigenkapitalveränderungsrechnung (Part 7: Hand-picked note disclosures and Statement of Changes in Equity), in: KoR, Vol. 15, Issue 10/2015, pp. 497-510;
- Part 8: Konzern-Kapitalflussrechnung (Part 8: Group Statement of Cash Flows), in: KoR, Vol. 15, Issue 11/2015, pp. 558-564;
- Part 9: Konzern-Bilanzanalyse und Organisation der Konzernabschlusserstellung (Part 9: Group Financial Statements - Analysis and organisational perspectives on the preparation process), in: KoR, Vol. 15, Issue 12/2015, pp. 629-637.
Management Accounting, Control and Reporting
Lorson, P.C./Haustein, E.: Instrumente zur Einbettung der UN-Ziele für nachhaltige Entwicklung (SDGs) in die kommunale Ergebnis- und Finanzsteuerung, in: Verwaltung & Management (VM), 28. Jg. (2022), Heft 1, S. 31-40.
Luther, R./Haustein, E./Webber, G. (2018) Management Control in UK Innovation Companies. (14) UK: CIMA. ISBN 9781859718667.
Haustein, E. (2014): Management control systems in innovation companies: A contingency theory study. PhD thesis, University of the West of England, Bristol.
Haustein, E./Luther, R./Schuster, P. (2014): Management control systems in innovation companies: A literature based framework, in: Journal of Management Control, Vol. 24, Issue 4, pp. 343-382.
Non-financial Reporting
McGuigan, N./Haustein, E./Kern, T./Lorson, P. (2020): Thinking through the integration of corporate reporting: exploring the interplay between integrative and integrated thinking, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-04-2020-0872 .
Beske, F./Haustein, E./Lorson, P. (2020): "Materiality analysis in sustainability and integrated reports", Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 1, pp. 162-186, https://doi.org/10.1108/SAMPJ-12-2018-0343
Dr. Ellen Haustein
E-Mail: ellen.hausteinuni-rostockde
Raum: 215
Telefon: +49 (0) 381 / 498 4421
Sprechzeiten während der Vorlesungszeit: nach Vereinbarung