logo
logo

Search results

post ARC

Sophisticated information systems and controller involvement in strategy development

In this paper published in the European Accounting Review, we investigate whether the sophistication of management accounting information systems (MAIS) enhances controllers’ involvement in strategy development. Prior research offers inconclusive and largely qualitative evidence on this relationship: while some studies suggest that more advanced systems enable a stronger strategic role for controllers, others report limited or no such effect. Against this mixed empirical backdrop, we develop and test a role-theoretical model that links MAIS sophistication…
post ARC

The Last Signal Wins: What Professional Tennis Can Teach Us about Performance Feedback

Why the Latest Performance Signal Matters Consider two employees with similar overall performance. One initially performs below colleagues but subsequently improves and receives positive recent performance information. The other starts strongly but receives negative information about their latest results. Although their cumulative performance may be comparable, is their subsequent performance likely to be the same? In our forthcoming article in European Accounting Review, we examine how individuals perform after receiving contradictory performance signals. Drawing on…
post ARC

Can Management Control Impact Sustainable Behavior?

From prior research, we know that management control can impact employee motivation and behavior. In our new study, recently published in Public Administration Review, we find that sustainability-related management controls can stimulate pro-environmental behavior of employees. Below, we highlight our main findings. Pro-environmental behavior and management control While CO2 levels are reaching record high levels, the scientific consensus is that it is "unequivocal that human influence has warmed the atmosphere, ocean and land" (IPCC 2023).…
post Congress 2026

Opening Ceremony

The Opening Ceremony of the 48th EAA Annual Congress will take place on Wednesday 27 May, 13:00-14:30 at Vencovského Auditorium. Due to limited capacity of the Auditorium, the simultaneous streaming in the lecture rooms NB A–D and in Likešova Auditorium will be in place. For within-the-campus logistic, see the image below. Agenda item People involved Welcome by the Congress Chair David Procházka Welcome by the Rector Petr Dvořák Welcome by the EAA President Araceli Mora…
post ARC

Call for Papers: Special Issue in International Journal of Auditing, “Audits Beyond Public Companies”

 The idea behind this special issue is to broaden the focus of auditing research to include audit practices outside the typical public company context.  So far, audit research has mainly focused on auditors and audit practices related to public companies. However, the majority of audit engagements actually involve non-listed clients. Looking at how the audit market is shaped in practice means looking at the auditors who work with these clients.  From the client perspective, and…
post Congress 2026

Symposium 01

25 years of IASB: Past, present and future The IASB has been responsible for developing high-quality international financial reporting standards since 2001. Over the past 25 years, the geopolitical landscape has changed, and the standard-setting process itself has evolved. Therefore in 2026, it is a good moment to reflect on the IASB’s achievements, challenges, and future direction. This symposium will offer a timely and comprehensive assessment of the IASB’s first 25 years while exploring its…
post Congress 2026

Symposium 02

Who is interested in our research? The role of authors, reviewers, and editors in providing ‘relevant’ research Who is reading our research? Are our publications only targeting accounting academics, or are they also picked up beyond? This editors’ panel focuses on the relevance of accounting studies for practitioners and policymakers. While the themes of ‘relevance lost’ and ‘relevance regained’ has been on the radar of accounting researchers for decades (Drury, 1990; Roslender 1996, Holthausen &…
post Congress 2026

Symposium 03

Accounting Education at a Crossroads: Rethinking Purpose, Practice, and Pedagogy Internationally, accounting educators face persistent calls for reform. Across Europe, the UK, the US, and Australasia, scholars have argued that current programmes over emphasis technical accounting education which no longer meet the evolving needs of the accountancy profession (e.g., Bolt-Lee & Foster, 2003; Boyce et al., 2019; Carmona, 2013; Carnegie, 2022; Carnegie et al., 2024a; Chabrak & Craig, 2013; Diamond, 2005; Hopper, 2013; Pincus et…
post Congress 2026

Symposium 04

Accounting for intangibles, digital assets and innovation The rise of the knowledge economy has transformed business value creation, with intangible assets now representing as much as 90% of company value among leading firms. Intellectual property, workforce skills, brand reputation, and proprietary technologies drive innovation, market success, and sustainable growth in ways that far surpass traditional tangible assets like buildings or machinery. As business models become increasingly digital and reliant on non-physical resources, understanding and properly…
post Congress 2026

Symposium 06

Building Trust in AI Through Assurance: Research Directions and Curriculum Implications for Accounting Graduates As organisations increasingly embed artificial intelligence (AI) into their operations, assurance over AI-related risks is becoming a critical—yet still underdeveloped—area in both internal and external auditing. Building users’ trust in AI systems is critical for successful adoption of AI by organisations. AI risks now include ethical, societal, and human rights impacts beyond traditional operational risks. As AI becomes increasingly integrated into…