DICK Wolfgang

Wolfgang Dick teaches financial accounting in the Bachelor, Master, and Executive Master programs at the Paris, Singapore and Morocco campuses of ESSEC. He also intervenes in business simulations and other high-level activities. He teaches in French, English, and German.
Wolfgang is Academic Director of the Executive Master of Financial Management and Control since 2003, and of the Executive Master of Senior Banking Management since 2014. His research activities mainly concern international financial information and company governance. Wolfgang as published the teaching books "Comptabilité financière en IFRS" (5th edition, Pearson 2020) and "Financial Accounting with IFRS" (5th edition, Pearson 2020). He also publishes in academic and professional journals.
In addition to his academic and educational activities, Wolfgang Dick has worked from 2002 to 2004 at PSA Peugeot Citroën, as Director of Studies and Accounting Methods, in charge of preparing the first IFRS accounts of the company.

• 1997 : Doctorat in Sciences of Management (Université Paris-Est-Créteil-Val-de-Marne, France)
• 1991 : MSc in Management. Major Audit management (ESCP EUROPE, France)
• 1989 : MSc in Management (Diplom-Kaufmann). Majors Taxation and Auditing. (Saarland University, Germany)

• 2010 : Global Colloquium on Participant Centered Learning (Harvard Business School, United States of America)

Full-time academic appointments

• 2012 - Present : Teaching Professor (ESSEC Business School, France)
• 2009 - 2012 : Associate Teaching Professor (ESSEC Business School, France)
• 1996 - 2009 : Assistant Professor (ESSEC Business School, France)
• 1993 - 1995 : Research-Assistant, specializing in international comparative accounting : Development of a computerized program of conversion for annual accounts within a national context. (France, Germany, Spain, Great Britain). In collaboration with: J.Y. Eglem and P. Delvaille; 1993-1995. (ESCP EUROPE, France)
• 1991 - 1993 : Research-Assistant, specializing in international comparative accounting : European research on accounting principles: Analysis of international accounting practices in twelve European countries and the creation of a computerized database. With P. Delvaille (ESCP), S. Archer (London), and S. Maclay (Bangor) (ESCP EUROPE, France)

Other Academic Appointments

• 2022 - 2025 : Head of the Accounting and Management Control Department (ESSEC Business School, France)

• KRIVOGORSKY, V., GRUDNITSKI, G. and DICK, W. (2011). Bank Debt and Performance of Continental European Firms. International Journal of Economics and Business Research, 3(6), pp. 593-608.
• ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. and WALTON, P. (2009). Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. Accounting in Europe, 6(1), pp. 3-24.
• DICK, W. (2008). Les IFRS dans l'immobilier : juste valeur ou coût amorti ? Immobilier & Services, (21), pp. 20-21.
• DICK, W. and WALTON, P. (2007). A Moving Target. Australian Accounting Review, pp. 8-17.
• DICK, W. (2007). Les IFRS dans l'enseignement de la comptabilité : challenge ou opportunité ? Option Finance, pp. 72-75.
• DICK, W. (2005). La norme IFRS ? Quelle incidence pour l'immobilier d'exploitation ? Immobilier & Services, pp. 26-27.
• DICK, W. and EBERHARTINGER, E. (2002). Ansatz, Bewertung und Analyse von Rückstellungen in Frankreich und Deutschland vor dem Hintergrund Internationaler Entwicklungen. Comptabilité, Contrôle, Audit, pp. 377-395.
• DICK, W. and EBERHARTINGER, J.P. (2002). Les provisions pour risques et charges en France et en Allemagne à la lumière des évolutions internationales récentes. Comptabilité, Contrôle, Audit, pp. 357-376.
• DICK, W. and WALTON, P. (2001). Conformité aux normes comptables internationales : comparaison franco-allemande. Revue Française de Comptabilité, pp. 36-39.
• DICK, W. (1994). Planspiele im Sprachunterricht als Vorbereitung auf wirtschaftliches Handeln. Nouveaux Cahiers d'Allemand, pp. 179-186.

• DICK, W. and MISSONIER-PIERA, F. (2020). Comptabilité financière en IFRS. (5ème édition) ed. Pearson Education, 390 pages.
• DICK, W. and MISSONIER-PIERA, F. (2020). Financial Accounting with IFRS. 5th ed. Pearson Education, 391 pages.
• DICK, W. and MISSONIER-PIERA, F. (2018). Comptabilité financière en IFRS (4ème édition actualisiée et enrichie). 4 ed. Pearson Education, 391 pages.
• DICK, W. and MISSONIER-PIERA, F. (2015). Comptabilité financière en IFRS (4e édition). 4 ed. Pearson, 378 pages.
• DICK, W. and MISSONIER-PIERA, F. (2012). Comptabilité financière en IFRS (3ème édition). 3 ed. Pearson, 370 pages.
• DICK, W. and MISSONIER-PIERA, F. (2010). Financial Reporting under IFRS : A Topic Based Approach. Wiley, 344 pages.
• DICK, W. and MISSONIER-PIERA, F. (2009). Comptabilité financière en IFRS. Pearson Education, 376 pages.
• DICK, W., BOELCKE, J. and BURLAUD., A. (1993). Dictionnaire comptable français-allemand-français. Chotard Editeurs.

• DICK, W. and MISSONIER-PIERA, F. [Eds] (2006). Comptabilité financière en IFRS. Pearson Education.

• DICK, W. (2020). Apprenticeship at ESSEC: Practice. In: Jean-Luc Cerdin, Jean-Marie Peretti eds. The Success of Apprenticeships. 1st ed. London: ISTE - WILEY, pp. 111-116.
• DICK, W. (2019). L'apprentissage à l'ESSEC : la pratique. In: Jean-Luc Cerdin, Jean-Marie Peretti eds. L'apprentissage et sa réussite : regards croisés des différents acteurs. 1st ed. ISTE Editions, pp. 121-126.
• DICK, W. (2015). Naandi Foundation: Delivering High Quality Elementary Education in India. In: Experiencing Innovation in Asia. 1st ed. World Scientific, pp. 27-44.
• DICK, W. (2015). Veolia Water India: Bringing a 24/7 Water Supply to the People of Karnataka. In: Experiencing Innovation in Asia. 1st ed. World Scientific, pp. 5-26.
• DELVAILLE, P. and DICK, W. (2014). Évolution (et perspectives) de l'harmonisation comptable internationale. In: Comptabilité, Finance et Politique. De la pratique à la théorie : l'art de la conceptualisation. 1st ed. Ordre des Experts-Comptables, pp. 97-102.
• KRIVOGORSKY, V. and DICK, W. (2011). New Corporate Governance Rules and Practices. In: Law, Corporate Governance, and Accounting: European Perspectives. 1st ed. Routledge, pp. 33-87.
• ANDRÉ, P., JENY, A., DICK, W., RICHARD, C. and WALTON, P. (2009). Ne pas tuer le messager : la comptabilité dans la crise. In: Le leadership responsable. Un allié sûr contre la crise. 1st ed. Gualino. Lextenso éditions, pp. 205-210.
• DICK, W. and MISSONIER-PIERA, F. (2007). Les innovations imposées par les IFRS : ce que le nouveau référentiel a changé. In: L'art de l'innovation. 1st ed. L'Harmattan, pp. 187-192.
• DICK, W. and ZARLOWSKI, P. (2002). La diffision de normes comptables internationales. In: La montée en puissance des fonds d'investissement. Quels enjeux pour les entreprises ? 1st ed. La Documentation Française, pp. 93-103.

• DICK, W. (2013). "Goodwill", vous avez dit "Goodwill" ? Les Echos.
• DICK, W. (2013). « Impairment tests » et valeur d’actifs. Les Echos, pp. 35.
• DICK, W. (2013). À propos des ventes et de leur enregistrement. Les Echos, pp. 33.
• DICK, W. (2013). Les rapports annuels et le risque d'indigestion. Les Echos, pp. 33.
• DICK, W. (2013). Louer un bien ou acheter le droit de l'utiliser ? Les Echos.
• DICK, W. (2013). Mais de quel résultat parle-t-on ? Les Echos, pp. 42.
• DICK, W. (2012). Joint-venture : mue comptable en vue. Les Echos, pp. 25.
• DICK, W. and MISSONIER-PIERA, F. (2006). Comptabilité : ce que le nouveau référentiel a changé. Les Echos, pp. 10-11.

• 2014 - Present : Think-tank thèses (Executive MS Senior Management Bancaire ESSEC Business School France)
• 2013 - Present : Financial Accounting and Analysis (Executive MS Strategy and Management of International Business ESSEC Business School France)
• 2003 - Present : Financial accounting (IFRS) (Executive MS Direction financière et contrôle ESSEC Business School France)
• 1996 - Present : Seminar director: "Financial Analysis." in the DESS Program: "French - German Management and Marketing" ( Université Sorbonne Nouvelle France)
• 1995 - 1997 : Head of seminar "Reading and Understanding a German Balance Sheet." ( Francis Lefebvre Formation France)
• 1995 - 1997 : Seminar director: "Accounting and Management in German Businesses." In the DESS Program: "Languages and Applied International Commerce in Anglo-Saxon and German Markets," ( Université de Cergy-Pontoise France)
• 1991 - 1996 : Director for the seminar: "Management Techniques and Financial Analysis." In the DESS Program ("Economie et Société dans les Pays de Langue Allemande") ( Université Sorbonne Nouvelle France)
• 1991 - 1996 : Fachlektor Wirtschaftswissenschaft for the German Institute at the University of the New Sorbonne (Paris III) within the context of a bilateral exchange program between France and Germany ( Université Sorbonne Nouvelle France)
• 1991 - 1996 : Representative of the German Institute in the Information Systems Committee and at Cellule Université - Entreprises de l'Université Sorbonne Nouvelle in the context of a bilateral exchange program between France and Germany ( Université Sorbonne Nouvelle France)
• 1991 - 1996 : Responsible for integrating information in a bilateral exchange program between France and Germany, particularly for the simulation of balances and interactions between an enterprise's functions, and for a comparative financial analysis ( Université Sorbonne Nouvelle France)