Prof. Dr. Bernd Hacker
"Accounting is neither boring nor complicated!
What is important to me is the appreciative, dialog-oriented development of the content together with the participants using practical examples."
Brief profile
Professor of management accounting.
Experience in leading positions in the CFO area in banks and industry.
Experience in conducting seminars in accounting, controlling, business valuation and finance.
Consultant or expert for projects, e.g. conversion to IFRS or valuations.
Main areas of work
Accounting (external/internal); Accounting and balance sheet analysis; International accounting (IFRS); Group accounting; Controlling; Company valuation; Financing, investment and capital market; Banks; Sustainability reports / non-financial reporting; Management report
Corporate Governance/Management; Conversion Projects IFRS
Professional experience
- Professor of ABWL, in particular Management Accounting at Rosenheim University of Applied Sciences (since 2009)
- Member of the International Financial Reporting Interpretations Committee (IFRIC) of the IASB, London (until 2013)
- Visiting Professor PennState University, Erie, PA, USA (2015)
- Head of the department
Financial Instruments Accounting Policies and Standard Setter Liaison, industrial company (DAX), Munich - Head of the department
Group Accounting Policies / Major Projects
Major bank (DAX), Munich - Assistant to the Management Board (CFO)
Major bank (DAX), Munich - Research Assistant
Ludwig-Maximilians-Universität München
training for accounting and auditing (Prof. Dr. Dr. h.c. Wolfgang Ballwieser) - Trainee in the central accounting and controlling departments
Major bank, Munich - Banker, Bank, Bayreuth
Qualification
- since 2009 Professor of Management Accounting and Auditing, Rosenheim University of Applied Sciences
- 1998 - 2002 Doctorate at the Ludwig-Maximilians-University Munich (Dr. oec. Publ., s.c.l.)
- 1992 - 1997 Studied business administration at the University of Bayreuth (Dipl.-Kfm.)
- 1990 - 1992 Apprenticeship as a bank clerk
- Member of the examination board for auditors of the WPK
Working languages
- German
- English (fluent / business fluent)
Publications
- §§ 311 and 312, in: Bilanzrecht-Kommentar, ed. by Hachmeister, D., et al. 1481-1530 (with M. Holzmeier), 3rd A., 2022
- Will ChatGPT revolutionize accounting? The benefits of artificial intelligence (AI) in accounting, in: IRZ (18) 2023
- Empirical analysis of sustainability reporting in Austria, in: IRZ (17) 2022, pp. 511-519 (with Sarah Wolf)
- The "double materiality" in non-financial reporting - new developments and old problems, in: PiR (7) 2022, p. 137-142.
- Digitization in the financial sector - Accounting treatment of ERP and RPA systems using the example of SAP S4/HANA, in: PiR (5) 2020, p. 258 (with S. Danzer)
- New hedge accounting rules in the run-up to the IBOR reform - amendments to IFRS 9, IAS 39 and IFRS 7, in: KoR (20) 2020, p. 113 (with J. Spanheimer/D. Weides)
- Practical effects of IFRS 9 on the valuation of receivables, in: PiR (3) 2018, p. 69 (with C. Wieser)
Industry knowledge
- Banks / Finance
- Industry
- Consulting
- Auditing
- Rating
- Standard setting / lobbying