ICAS has just issued three calls for research on (i) the impact of technology on the accounting profession and on (ii) drivers of corporate value and other intangibles. The technology calls cover a wide range of technology impacts but have two specific areas of focus – how advancements in technology will impact professional ethics and the profession’s Code of Ethics, and how real-time and quick-time information will impact on the profession and particularly on the existing corporate reporting framework.
A third call is through a short background paper which summarises a number of perspectives relating to drivers of corporate value and other intangibles, and the extent to which these are recognised and reported on in company annual reports. ICAS is keen to fund research in relation to one of more of these perspectives, with a view to informing its ideas on how corporate reporting can be improved to better meet the needs of investors and other users.
ICAS is calling for applications from interested academics and other researchers by 30 September 2019. The three calls are available in the attached compiiled pdf file.