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From the ARC Blog

Access to ACCA’s Certificate in Data Analytics (Cert DA) and Certificate in Sustainability for Finance (Cert SF)

The EAA members can have access to the above certificates free of charge. The number of certificates allocated as part of this offer is 150 for Cert DA and 150…

BAHA DIYAROV

Oct 30, 2025 · < 1 min read

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Call for Papers: Executive Personality and Management Accounting

Narcissistic executives perform better under bonus- than under penalty-framed contracts. Overconfident managers often weaken the effectiveness of firms’ budgeting processes. These findings show that executives’ personalities shape both the design…

PHILIPP RICHTER

Oct 28, 2025 · < 1 min read

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What Do You Recommend? Communication in Autonomous Teams and (Dis)Honest Reporting

As more firms empower autonomous teams to plan work and report results, a natural question arises: what happens to honesty when teammates start talking? This study explores whether, and through…

Oct 21, 2025 · < 1 min read

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Bonus or penalty contracts in relative performance schemes: a question of regulatory focus

In many organizations, incentive systems are designed with the simple assumption that offering bonuses or threatening penalties will automatically improve employee performance. However, businesses often overlook how differently people respond…

Oct 20, 2025 · < 1 min read

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Upcoming events

06

NOV

International Accounting Standards Board Research Forum 2025 in conjunction with Accounting Horizons

Submission deadline: Mar 31, 2025

06

NOV

Call for Papers for the IASB Research Forum 2025

Submission deadline: Mar 31, 2025

07

NOV

VARS with Amir Amel-Zadeh

07

NOV

44th Columbia Burton Accounting Conference

Submission deadline: Jun 16, 2025

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