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Dr Sabine Schuhrer

Telephone +61 8 8313 7576
Position Associate Lecturer
Fax +61 8 8313 2001
Building Nexus 10 Tower
Floor/Room 13 28
Campus North Terrace
Org Unit Business School Office

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Diplom-Kauffrau (University of Mannheim)

PhD (University of Adelaide)

Awards & Achievements

Faculty of Profession Learning Development Grant (2015; with Kate Harris)

Dean's Commendation for Doctoral Thesis Excellence (2014)

Outstanding Contribution Award, Comparative International Governmental Accounting Research (CIGAR) 2011 PhD seminar

University of Adelaide Divisional Scholarship (2009-2012)

Research Interests

Accounting Standard Setting, in particular

  • Political aspects of the accounting standard setting process
  • Public policy perspectives on accounting standard setting
  • Agenda setting
  • Agents of the accounting standard setting process

Public Sector Accounting, in particular,

  • Consolidated financial reporting
  • Harmonisation of GAAP (IFRS, IPSAS, EPSAS) and statistical (GFS, ESA) reporting
  • Valuation of public sector assets
  • Concept of control
  • Conceptual Framework

Research Funding

Grant of Excellence by the Upper Austrian Government (2015)


Journal Paper:

Heiling, J., S. Schührer and J. L. Chan (2013), New development: Towards a grand convergence? International proposals for aligning government budgets, accounts and finance statistics, Public Money & Management 33 (4): 297- 305. 

Book Chapter:

Schührer, S. (2011), Harmonisation of statistical and external financial whole of government reporting: The Australian approach and issues encountered, in: Accounting, Accountability and Governance in the Public Sector, Schriftenreihe Public and Nonprofit Management, D. Greiling, A. Halachmi and R. Schauer (Eds.), Linz, Trauner Verlag: 85-105

Conference Papers:

Schührer, S. (2015): GAAP/GFS Harmonisation in Australia - An Agenda Setting Perspective, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Hobart, Australia)

Schührer, S. (2015): Who Are the Agents of Public Sector Accounting Agenda Setting? An Australian Case Study, 15th Biennial Comparative International Governmant Accounting Research (CIGAR) Conference (University of Malta, Malta)

Schührer, S. (2013): Development of a theoretical model and propositions to investigate how the GFC might affect the public sector accounting agenda setting, 14th Biennial Comparative International Governmant Accounting Research (CIGAR) Conference (University of Birmingham, Birmingham, UK)

Schührer, S. (2012): The Harmonisation of Macroeconomic GFS and Microeconomic GAAP Acounting Principles for Australian Public Sector Consolidated Financial Reporting - An Agenda Setting Perspective, 34th European Group for Public Administration  (EGPA) Annual Conference (University of Bergen, Bergen, Norway)

Schührer, S. (2012): GAAP/GFS Harmonisation in Australia: Why and How Did It Happen?, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Meeting (Melbourne)

Professional Associations

CPA Australia

Entry last updated: Monday, 27 Jul 2015

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