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Performativity and the professionalization of a family firm

In our recent European Accounting Review paper, we examine how a family firm professionalized after a private equity fund took over 51% of the shares. Our case illustrates the performative nature of accounting devices like budgets, and highlights how key employees can help render them taken for granted. In this blog, we highlight the key findings from our work. What is performativity? Prior research established that accounting devices like budgets and KPIs are not neutral,…
post ARC

Call for Abstracts — EAA DEI Research Workshop Series, Part One Deadline: 21 September 2026

The EAA Diversity, Equity and Inclusion Committee invites submissions of extended abstracts for the first part of a three-part developmental series on DEI research in accounting. What we are looking for. Research at the individual, team, organisational, or national level that engages one or more ways of conceptualising diversity — including race, ethnicity, gender identity, sex, sexual orientation, socio-economic status, power differentials, disability status, and neurodiversity. Work on equity and differential outcomes within organisations and…
post ARC

Do investors value mandatory sustainability reporting standards?

The European Union’s sustainability reporting reforms are often presented as a trade-off. On one side are the expected benefits of more complete, reliable and comparable corporate information. On the other are the costs imposed on companies required to collect, verify and disclose large volumes of sustainability data. At the same time, sustainability reporting serves a broader set of stakeholders than financial reporting, and the standard-setting process can therefore embed societal objectives that do not necessarily…
post ARC

Interfirm cooperation and capital market performance: automated textual analysis of voluntary disclosures in Form 10-Ks

In today’s business environment, firms are increasingly struggling to navigate through volatility and uncertainty. Therefore, successful cooperation across corporate and even industry boundaries is becoming highly important. In this context, interfirm cooperation (IFC) refers to an informal, non-equity-based arrangement typically formed by a small and limited number of independent firms pursuing individual, compatible, or concurrent, joint goals. A recent example of this is the partnership between heavy equipment manufacturer Caterpillar and technology firm Nvidia, which…
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…