Tessa Kunkel

My core research areas reside within the fields of international accounting standard-setting and sustainability reporting. Using an interdisciplinary approach, my research primarily contributes to the political economy of accounting standard-setting and transnational governance. I am particularly interested to understand how accounting professionals empower themselves to become influential in regulatory debates. 

For sustainability reporting, I elaborate on the conceptual obstacles that prevent the internalization of environmental externalities in financial accounts and develop innovative accounting solutions that can help to include social values in financial reporting. Analytically, my research uses a mixed-methods approach, combining qualitative methods (e.g. interviews) with quantitative approaches (e.g. network and sequence analysis).