Jens Heiling

Prof. Dr. Jens Heiling is a Professor of Business Administration, specializing in external and internal accounting, at the Baden-Württemberg Cooperative State University Villingen-Schwenningen since 2024. His academic career spans over two decades with significant contributions to public sector accounting research and practice. He previously served as a Senior Manager in audit-related consulting at Ernst & Young GmbH & Co. KG in Stuttgart from 2006 to 2024, and had a secondment to the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) from 2011 to 2013.

He has held various teaching positions at multiple institutions including the Berlin School of Economics and Law, Ludwigsburg University of Applied Sciences, and the Cooperative State Universities in Heilbronn and Stuttgart. He has also delivered guest lectures at prestigious institutions such as Cambridge University, Goethe University Frankfurt, Kristianstad University, Nord University, and the University of Rostock.

Prof. Heiling's research focuses on the digitization of accounting, the application of artificial intelligence in accounting, international accounting standards, sustainability reporting in both public and private sectors, and public budgeting and government finance statistics. His work bridges theoretical accounting frameworks with practical implementation challenges in governmental contexts.

His extensive publication record demonstrates a strong focus on public sector accounting evolution, with particular attention to International Public Sector Accounting Standards (IPSAS) implementation in Europe, the relationship between public and private sector accounting, and educational approaches to preparing future accounting professionals. His recent work increasingly addresses sustainability reporting, artificial intelligence applications in auditing, and the challenges of implementing new reporting standards in municipal enterprises.

Scientific recognition includes:

• Winner of the EY Region Europe West ideas competition on the use of artificial intelligence in auditing (2023)
• Multiple Research Grants from the Academic Advisory Group of the International Public Sector Accounting Standard Boards (2021/22, 2023/24, 2024/25)

Prof. Heiling serves as a member of the Executive Board and Treasurer of the international research network 'Comparative International Government Accounting Research' (CIGAR), where he actively contributes to shaping the global discourse on public sector accounting standards. His practical experience at Ernst & Young combined with his academic expertise provides a unique practitioner perspective that informs both his teaching and research agenda, particularly in the areas of accounting education and professional development.

His work often involves cross-border comparative studies, particularly between German and US accounting practices, reflecting his international scholarly engagement and his doctoral research focus on accounting of public universities.