EUROPEAN ACCOUNTING: HOPWOOD VS BREXIT on the development of the Spanish accounting academic community within the framework of the European Accounting Association

Posted by Leandro Cañibano - Jan 05, 2021
Professor Stephen Zeff delivered the following opinnion on it: "I enjoyed reading your Editorial in REFC. You have provided a precious perspective on Anthony and the evolution of the EAA, in which you played a very important role over many years. I remember very well the highly successfull EAA Congress in Madrid in 1992. The increasing participation by Spanish Academics since the 1980s has now reached the point where Spain and Germany account for the largest number of papers presented and academics in attendance. It has been inspiring to see the immerse growth and maturation of the accounting academic commmunity in Spain, which owes so much to your resourceful leadership and constant encouragement and support" 
It has now been ten years since the death of the greatest proponent of the European academic accounting community: Professor Anthony G. Hopwood†, the eminent researcher and architect of the vast network that is the European Accounting Association (EAA).
For Professor Hopwood, accounting is not a neutral technique used to keep account books but something much vaster, as the information it reveals impacts our lives along multiple paths. Understanding what accounting is requires analysing the context in which it takes place, which includes both companies and organisations as well as professional institutions and regulations, all in the guise of an ideology that begets concepts related to the market, as well as efficiency and competitiveness. Preparing a budget is not a mere technical problem but, rather, a complex behavioural phenomenon; when the people making the decisions are focused on investment, it is not the same as when they are focused on the liquidation or sale of assets. Through Hopwood, ‘behavioural accounting’ arrived in Europe. 
His contribution was not confined solely to the scientific field but also involved the organisation of the European academic accounting community. As Hopwood himself indicates, the idea of creating the EAA was crystallised at a workshop by the European Institute for Advanced Studies in Management (EIASM), held in Brussels in November 1976 (Hopwood, 2002). From there and with the support of the European Foundation for Management Development (EFMD), the EAA was established, with a number of workshops and its first Congress in Paris in 1978. The seed was planted, and the gardener was keen to ensure that the plant would grow beautifully; the more than 30 years that have passed since then – until Anthony left us – allow us to assert that this has indeed been the case and, moreover, that he has continued to be an inspiration for the EAA’s activities during the ten years since his death, including the creation of an award bearing his name, immortalising his accomplishments: ‘The Anthony G. Hopwood Award for Academic Leadership’.1
No small number of articles about his life and work were published by our colleagues(Agudelo 2013; Birnberg et al., 2013; Chapman & Shields, 2008; Chapman et al., 2009; Carmona & Lukka, 2010; Carmona, 2010; Miller 2010, etc.), revealing his intellectual gifts and abilities, his academic and organisational responsibilities, his publications, his international focus and his leadership. There is little I might add to what has already been said, although I can mention several personal experiences in those early years of the EAA, culminating in the organisation of the 15th EAA Annual Congress in Madrid in 1992 and its subsequent meetings. 
In the sections below, I will reflect on the development of the Spanish accounting academic community within the framework of the EAA.
In particular, I will first discuss the earliest EAA Congresses, which I was fortunateenough to attend, beginning in Amsterdam in 1980, with a particular focus on the organisation and development of the 15th EAA Congress, held in Madrid in 1992; an external observer notes that it brought together about 1000 participants from 34 countries (Majala, 2002, p. 91), which was double the number of attendees compared to the previous Congress. The preliminary visit to Madrid by the then-President of the EAA, Hein Schreuder, together with Anthony Hopwood, to decide on the location of the Doctoral Colloquium, allowed us to act as good hosts, creating a warm atmosphere of mutual trust and fellowship.
Second, I will speak about my participation on the EAA Board, which began in 1989 when I became the Spanish representative and, naturally, about the period surrounding my term as EEA President – I served as President-Elect in 1991–92, President in 1992–93 and Past President in 1993-94 – which included a number of significant events for the EAA: not only the corresponding Annual Congresses – Turku 1993 and Venice 1994 – but also the creation of the academic journal European Accounting Review (EAR) in 1991 as well as the Centre for Research in European Accounting (CREA) in 1992.
Third, I will mention the research projects funded by the European Commission, beginning with the project on ‘Financial Reporting in Europe’ (1993–1996) instigated by the CREA, involving researchers from universities in 14 countries. This research project was followed by others, i.e., HARMONIA (2000–2004) and INTACCT (2007–2010), which placed a greater emphasis on the effects of accounting information on capital markets and the implementation of the International Financial Reporting Standards (IFRS). Other research projects, whose national groups were members of the EAA, engaged in a study of intangibles and intellectual capital: MERITUM (1998–2001) and E*KNOW-NET (2001–2003). All of them resulted in numerous publications and were an important vehicle for training young researchers who now hold important academic positions.
Fourth, I will discuss the effects that some of the experiences above had on the reorientation of the Spanish Journal of Finance and Accounting (Revista Española de Financiación y Contabilidad – REFC/SJFA), which, beginning in 1991, introduced international academic best practices, encouraging empirical research and subjecting the manuscripts received to the now-classic system of anonymous peer review; this allowed it to receive national recognition from the Spanish Foundation for Science and Technology (Fundación Española de Ciencia y Tecnología – FECYT)2 and later contributed to its position in the international arena, via SSCI,3 Scopus and JCR, in which it is indexed today; in particular, pursuant to the agreement reached with the Spanish Accounting and Business Administration Association (Asociación Española de Contabilidad de Administración de Empresas – AECA), the journal began to be published by Routledge (Taylor and Francis Group) in 2014, with all that entails for the handling of manuscripts and the dissemination of articles accepted for publication.
Finally, I will speak about the contradiction that Brexit represents for the EAA, as its greatest proponent, Professor Anthony G. Hopwood†, was British, as were those responsible for the EIASM and the CREA, as well as the research projects on Financial Reporting mentioned above, which I will examine in more detail below. European accounting is closely linked to the United Kingdom, as it was people from these islands who contributed their energy and greater experience, catalysing the emergence of a European academic accounting community, from which we academics from the rest of Europe have benefited. Obviously, the EAA already exists and is sufficiently developed; it will be able to continue running on its own and, quite possibly, will overcome the barrier that is Brexit, for it is impossible to put a fence around knowledge, although the institutional rupture posed by Brexit will always have some unintended consequence. 
EAA congresses
I heard about the creation of the EAA from Eduardo Ballarín†, a Professor at the University of Navarra’s IESE Business School. I first attended the 3rd EAA Annual Congress in Amsterdam in 1980, presenting a paper titled Accounting curricula in business and economics studies at the Spanish universities. Thereafter, I regularly attended EAA Congresses, alongside very few Spanish colleagues, even at the 4th EAA Congress in Barcelona in 1981, with the logical exception of professors from the IESE, which was where the Congress was held, as well as several others from different Business Schools in that city. Over the following years, several young academics began participating, until the 13th EAA Congress in Budapest in 1990, where I was able to observe the presence of a good number of Spanish colleagues, who again attended the 1991 EAA Congress in Maastricht, unfailingly supporting Madrid’s candidacy for the subsequent EAA Congress in 1992, which was approved by the Assembly.
I should note that during the 1980s, the Spanish representative on the EAA Board was Josep María Rosanas, currently a Professor Emeritus of the IESE, whom I replaced in 1989, thus beginning a closer relationship with the leaders of the EAA, among them Anthony Hopwood, the then-President of the EIASM, which was the EAA’s parent institution. An old friend, Professor Stephen Zeff,4 of Rice University, was a member of that Board, representing the US academics, and his important support contributed to me being admitted as a peer in the ‘sancta sanctorum’ of the EAA; my proposal to hold the 1992 EAA Congress in Madrid thus reached the Maastricht Assembly with its blessing and was approved without discussion.
I remember exchanging a series of letters with Anthony in those years, sending him information about different aspects of the upcoming Congress in Madrid: budget, support from UAM and the University of Alcalá (Universidad de Alcalá – UAH), and relationships with accounting firms and domestic and local institutions. The King of Spain, Felipe VI, then Prince of Asturias, a student at UAM, was the Honorary President of the Congress.
Looking out for the interests of the EAA, Anthony Hopwood and Hein Schreuder,5 the then-President of the EAA, visited Madrid to learn about the preparations for the 1992 Congress and decide on the location of the Doctoral Colloquium; two visits were planned,6 the second of which did not ultimately take place, as the first was sufficient, fully satisfying our visitors. The location chosen was Euroforum El Escorial. We then visited the El Escorial Monastery, where Anthony was surprised by the austerity of King Felipe II’s study and bedroom; it somehow shattered the stereotypes resulting from some version of the story about the illustrious figure. We still had enough time for an aperitif at a local tavern, Spanish style. It did not end there: as good hosts, we invited our visitors to dinner at Posada de la Villa, a typical and historical location in Madrid. During the lively conversation, Anthony, responding to a question from one of the diners, introduced himself as a sociologist of accounting. This way of thinking, very innovative at that time as we know, has been sufficiently supported by his excellent analysis of accounting as an organisational and social practice.
The 15th EAA Annual Congress was held on 22–24 April, at Palacio de Congresos de Madrid, a Convention Centre on Paseo de la Castellana, taking advantage of several lovely spring days. The number of participants was double that of the previous Congress: nearly 1000 attended from 34 countries, 275 papers were presented, and eight symposia were held (Majala, 2002, p. 91); these figures may seem low today, but they were remarkable for the time. I would like to take this opportunity to thank the AECA and the Institute of Certified Public Accountants of Spain (Instituto de Censores Jurados de Cuentas de España – ICJCE), Caja Madrid and the main accounting firms of that time for their support, thanks to which – as good accountants – the books were all balanced. The closing ceremony was held in the auditorium on the UAH’s historical campus.7 I had to speak from the ’Cathedra’, a pulpit used by the recipients of the Cervantes Prize,8 which made a deep impression on me. There was a cocktail party in the courtyard and then a ‘Gala Dinner’ at Casa Grande, with a traditional show and dance performance. All those attending the Congress received a book that had been prepared specifically for it: Accounting in Spain 1992 (Gonzalo, 1992), the publication of which was sponsored by the firm Arthur Andersen.
At the 25th EAA Annual Congress in Copenhagen in 2002, its President, Professor Anne Loft, asked me to deliver a few words at the opening ceremony; I titled my introduction ‘Reflections on the role of the EAA in Southern Europe’, highlighting the important impact of the EAA Congresses and its other activities on the new generation of young professors who had joined in recent years, as well as their growing participation in those events and the significant growth in the number of papers presented from Southern Europe.
The EAA Congress returned to Spain, to Seville in 2003 and Valencia in 2017, although my responsibilities were much simpler than in 1992. At the Seville Congress, I was President of the Scientific Committee, and at the Valencia Congress,9 I collaborated on several matters related to ‘Fundraising’; I contribute whenever appropriate and necessary.
EAA presidency
As was then the practice, the President of the EAA Congress became the President of the EAA after the conclusion of the Congress, and I thus served in this position from April 1992 until the conclusion of the EAA Congress in Turku (Finland) in April 1993. However, the following year, 1993–1994, as Past President, I remained – as was usual – a member of the Board and the smaller Steering Committee of the Association, which meant that I was involved with the EAA Board from 1989 to 1994. Moreover, in 1991, I was invited by Anthony to join the Publications Committee, when plans were being developed for the EAA’s academic journal, which was called ‘European Accounting Review’ (EAR). This experience had an impact on the reorientation of the REFC/SJFA, which I will mention later. 
The most important topics addressed in that period were, in my opinion, those related to the academic journal (EAR), the creation of the CREA and the support and supervision of the 1994 EAA Congress, to be held in Venice. 
The Publications Committee reviewed the different editorial proposals received for EAR, leaning towards the one from Routledge, given its editorial and economic characteristics, commissioning Anthony Hopwood to present it to the EAA Board, which approved it in 1991, along with proposals for two Editors,10 the members of the Editorial Advisory Board – of which I was one – and the Editorial Management Committee.11 The first issue of EAR was published in May 1992.
In June 1992, at an EIASM workshop in Madrid on ‘Accounting in its social and organisational context’, I had a long conversation with Professor John Flower,12 who told me about the project to create the CREA. This centre was created in July 1992 by the EAA’s parent institution – the EIASM – which, as we recall, was led by Anthony Hopwood. The CREA’s objective was to encourage and coordinate accounting research, with a special focus on developing joint projects at different European universities and bringing them closer to institutions, particularly the European Commission. Its first director was Professor John Flower, with an Academic Council, of which I was a member, led by Anthony Hopwood (Flower, 1992).
One day, I received a phone call from a good friend, a partner at Arthur Andersen,13  who was the first head of the firm in Europe, asking me for details about Anthony Hopwood and the CREA, as the latter had asked Arthur Andersen for financial support for its launch; as I learned later, the support was generously granted (Flower, 1992).
Research projects funded by the European Commission took place early on as well as in later years: Financial Reporting in Europe (1993–1996), HARMONIA (2000–2004) and INTACCT (2007–2010). I will briefly mention each of them below.
As for supervising the preparations for the 1994 EAA Congress, to be held in Venice, the EAA Steering Committee visited that city; the group included Anthony Hopwood, Gerry Van Dyck and the author of these lines. We met our hosts at Ca’Foscari14 and resolved all the outstanding matters: President of the Congress, the Scientific Committee, the EAA, etc. We were warmly welcomed; Professor Fulvia Rocchi invited us to her home, which was surrounded by canals, and cooked for us. We spoke at length in English and Italo-Spanish. We strolled through the city with Luca Zan15 and Stefano Zambon,16 and we talked about topics related to history and accounting, of course; Anthony and Luca set the tone. The following day, we visited the future venue of the Congress and had lunch at a typical Venetian restaurant, the menu of which was only accessible in the local language. I became an important figure, as I was the only one who could communicate directly with the waiter; once again, Italo-Spanish was useful.
EC research projects
The first research project funded by the European Commission was ‘Financial Reportingin Europe’ (1993–1996); it was coordinated by John Flower and included the participation of universities in fourteen countries: UAM, among others and, of course, the London School of Economics (LSE), with Anthony Hopwood at the helm. The international contacts were very enriching; we held meetings in Madrid, Siena, Frankfurt, Copenhagen, Leuven and Sintra (Lisbon); the young researchers associated with the project spent time at universities outside their own countries.17 Finally, an ‘International Workshop on Comparability of Financial Reporting in the European Union’ was organised at UAM in June 1996. The book edited by Professor Stuart McLeay (1999), ‘Accounting Regulation in Europe’, which contains chapters related to accounting regulation in each of the European countries and in the European Economic Community itself, was a result of this research project. Another book from this project, related to accounting regulations in Southern European countries, was published by the ICAC in Spain (Cañibano & Mora, 1997).
During this project on Financial Reporting in Europe, in 1995, Anthony Hopwood was appointed Professor and ‘Deputy Dean’ of the newly established Saïd Business School at Oxford University.18 Along with several colleagues,19 I received an invitation from him to participate in a meeting, to be held at that School, the objective of which was to produce – through ‘brainstorming’ – a series of fresh ideas that would boost the efficiency of our European academic accounting community in the research, organisational and social fields. I was very honoured to have been invited not only to the meeting but also to be a guest at his residence. We have been able to see some of the ideas expressed at that meeting become a reality over the subsequent years.
The second research project, HARMONIA (2000–2004), was coordinated by Professor Stuart McLeay of the University of Wales, proposing accounting harmonisation and standardisation in Europe as the primary topic, with a special focus on ‘enforcement’, comparability and their effects on capital markets. Some of the countries and universities in the previous research project continued in this project, in addition to several new countries and universities; there were nine in total. In this case as well, we held meetings in different countries; in Spain, the meetings took place in Madrid and Valencia and, as it was a research training network project, we received and sent young researchers between different European universities.20 A summary of the scientific publications by the HARMONIA group, Spanish chapter, was compiled in the book edited by Leandro Cañibano and Mora (2005), ‘Readings on European Accounting’, focusing particularly on international accounting regulation and harmonisation, for the purposes of accounting information in capital markets and accounting profit management. As time has passed, we have been able to see the successful professional academic trajectory of many of the then-young researchers.
The fact that, in 2005, the IFRS became compulsory for companies with shares listed on European Union stock exchanges was an important call for the research community to conduct further research; in fact, the HARMONIA project moved in that direction. Aware of that need, the EAA decided to produce a new journal, Accounting in Europe, the first issue of which was published in 2004, with funding from the ACCA21; the current Editor is Professor Araceli Mora, a Professor at UV. 
The third project, INTACCT (2007–2010), was coordinated by Professor Peter Pope of Lancaster University and was focused on studying the consequences and political lessons of the European Union’s adoption of the IFRS. Universities from eleven countries participated, including two universities in Spain, UV and UAM, with Professor Begoña Giner at UV responsible for the domestic coordination. This project was also an ESR22 and ER23 training network, with the consequent international exchange.24 There were different meetings at the participating universities, and finally, in December 2010, a conference was organised in London, in collaboration with the ICAEW,25 titled ‘Adopting IFRS: the global experience’, to present the project’s achievements in professional circles.
Other research projects funded by the European Commission, the national groups of which were made up of EAA members, focused on studying intangibles and intellectual capital. MERITUM (1998–2001) and E* KNOW – NET (2001–2003) were coordinated by the Spanish group, with a total of ten universities from seven countries, including four from Scandinavia. They sought instruments to measure intangibles in order to improve innovation management, given the limitations imposed by financial accounting regulations on revealing firms’ intellectual capital. Apart from issuing guidelines for managing and disseminating information on intangibles, a summary of the scientific publications by the MERITUM group, Spanish chapter, was compiled in the book edited by Leandro Cañibano and Sánchez (2004) ‘Readings on Intangibles & Intellectual Capital’, together with a complete list of the publications resulting from the research projects mentioned above. One of the articles from the first project, related to a review of the accounting literature on intangibles, has become seminal, given the number of readers and citations received26 (Cañibano et al., 2000).
We may wonder why during almost a two-decade period (1993–2007), our accounting research community managed to obtain so much funding from the EU. This was a period of important changes in European accounting regulation. The innovative approach of our proposals, dealing with what was at the time a very appealing issue, such as intangibles, and the analysis of the economic impact of those new standards (IFRS) on capital markets could be possible explanations for our success.
Revista Española de Financiación y Contabilidad/Spanish Journal of Finance and Accounting (REFC/SJFC)
The REFC was created in 1972 by a group of UAM professors, under the auspices of EDERSA publishing, an entity linked to the legal-financial field. In 1985, the AECA took over the journal, with this author appointed as Editor. After an initial emphasis on publishing different monographic issues – regulated companies, banking and stock exchange, new General Account Plans (Plan General de Contabilidad – PGC), etc. – in 1991, it arrived at empirical research in accounting,27 due to the causes that I relate below. 
In 1986, I received an invitation from Professor Stephen Zeff28 to speak at an international conference organised by the American Accounting Association (AAA) on ‘Standard Setting for Financial Reporting’; the high-wire balancing act I had to perform when I was explaining the Spanish research contributions to the standardssetting process for accounting (Cañibano, 1986) reaffirmed the need to delve deeper into that subject, which I had the opportunity to set in motion through the REFC.
As I mentioned above, in 1991, I joined the EAA Publications Committee, at the moment when the new journal (EAR) was preparing to launch, which enabled me to gain a more comprehensive and international vision of accounting research as well as acquire suitable editorial experience for the reorientation of the REFC, which launched in 1991.
In effect, by creating a section of ‘empirical studies’, the original manuscripts submitted to it were subjected to evaluation criteria in accordance with international practice. After developing this process for several years, the review of original manuscripts became increasingly significant, until we reached the point that all of them were reviewed, regardless of whether or not they were empirical; in short, the REFC entered the twenty-first century with the widespread practice that all its articles had been reviewed by at least two accredited researchers. I would like to express my appreciation to all those who collaborated in this process, i.e., authors, reviewers and members of the Board and Editorial team, who prepared the magazine for its international journey. 
At the 2003 EAA Congress in Seville, the REFC produced a special issue that was handed out to all the participants; that issue had an important innovation: all the articles were written in English, and the magazine’s name was supplemented with its title in English: ‘Spanish Journal of Finance and Accounting’ (REFC/SJFA). That title remains in both languages up to the present day. Publishing articles in English has become routine, and most of the material in the journal is now in that language.
I remained the Editor of the REFC/SJFC until 2004, when I was able to convince José Antonio Gonzalo to agree to share that responsibility with me. In 2006, I handed over my title as Co-editor to Araceli Mora, and I took the honourable position of President of the Editorial Board, a position I still hold today, thanks to the modest nature of my tasks and the excellent work of the successive Editors29 and Associate Editors.30
The achievements of those Editors and their respective teams have been far superior to my own, as the REFC/SJFA took very important steps, first receiving national recognition from the FECYT and, subsequently, being indexed by the SSCI31 in 2008, Scopus in 2010 and the JCR32 in 2010, thus gaining a truly international dimension; in particular, pursuant to the agreement established with the AECA, the journal began to be published by Routledge (Taylor and Francis Group) in 2014, with all that entails for the handling of manuscripts and the dissemination of articles accepted for publication.
The EAA was conceived and fostered by a Brit, Professor Anthony Hopwood; CREA was chaired by a Brit, Professor John Flower, who had also been an official at the European Commission; and the three research projects that were initially instigated by the CREA were coordinated by Brits: Professors John Flower, Stuart McLeay and Peter Pope. In short, European accounting is closely linked to the United Kingdom, as it was people from these islands who contributed their energy and greater experience, catalysing the emergence of a European academic accounting community, from which we academics from the rest of Europe have benefited.
The EAA already exists and is sufficiently developed; it will be able to continue functioning on its own and, quite possibly, will overcome the barrier that is Brexit, for it is impossible to put a fence around knowledge, although the institutional rupture posed by Brexit will always have some unintended consequence.
I do not know if Brexit means that our British colleagues will not be able to participate in future European research projects, that our Early Stage Researchers and Early Researchers will not be able to participate in exchanges with British universities, or that the flow of students from the European continent to the United Kingdom will be severely reduced due to economic or other reasons; what I do know is that for the EAA academic accounting community, Brexit is not a positive thing.
Let us hope that solutions will be found, to ensure that what good academic work has brought together will not be sundered and that the EAA will reach its 50th anniversary in 2027 with the same spirit of unity that has been present in its activities up to the present day: conferences, doctoral colloquia and workshops in different parts of Europe, journals, newsletters, networks for employment and exchanges, blogs, etc.
The words above serve as a well-deserved tribute to Professor Anthony G. Hopwood, who not only left an enduring mark on those of us who had the opportunity to meet him and enjoy his friendship but also on the members of the new generations of young academics who – by becoming members of the EAA – benefit from the work he created and fostered to better develop the European academic accounting community.
  1. 1. The professors awarded to date have been Stephen Zeff in 2009, Sten Jönsson and Michael Shields in 2016, and Willem Buijink in 2019.
  2. 2. Spanish Foundation for Science and Technology. See REFC XXXVII-138:191–194
  3. 3. Social Sciences Citation Index. See REFC XXXVII-139:399–402
  4. 4. Zeff had taught for several years in Latin America and attended the Ibero-American Accounting and Management Conference (Jornadas Iberoamericanas de Contabilidad y Administración), held in Madrid in 1967, as a member of the Chilean delegation. Subsequently, according to himself (Zeff, 2002, p. 95), he received numerous invitations to give lectures and seminars in Spain.
  5. 5. Professor at Maastricht.
  6. 6. José Antonio Gonzalo, President of the EAA 2003–2004 and the author of these pages.
  7. 7. Created in 1499 by Cardinal Cisneros, Regent until the arrival of Carlos I in Spain in 1516.
  8. 8. Prize for literature in the Spanish language, awarded annually to a candidate proposed by the Association of Spanish Language Academies (Asociación de Academias de la Lengua Española – ASALE).
  9. 9. Led by Professor Begoña Giner, President of the EAA 2011–2013.
  10. 10. Professors Anne Loft of Copenhagen Business School and Anne Jorissen of the University of Antwerp.
  11. 11. Which included Professor Begoña Giner, Professor at the University of Valencia (Universidad de Valencia – UV), President of the EAA 2011–2013.
  12. 12. He had also served as an official at the European Commission following his academic career at LSE and Bristol University.
  13. 13. Manuel Soto
  14. 14. A historic building that houses the School of Economic Sciences
  15. 15. Professor in Bologna
  16. 16. Professor in Ferrara
  17. 17. In Madrid, we received Roberto Di Pietra, now a Professor in Siena, and Evelyn Lande, now a University Professor and Scientific Advisor to HCERES, France. Araceli Mora, from Spain, was received at the University of Siena; she is now a Professor at UV and the Editor of Accounting in Europe.
  18. 18. From 1999 to 2016, he was the Dean of that institution.
  19. 19. As I recall, the other participants were John Flower, Willen Buijink, Dieter Ordelheide†, and Seppo Ikaheimo.
  20. 20. In Madrid, we received Christos Grambovas, currently a professor at the Hellenic Open University, and Fernanda Alberto, currently a Coordinating Professor at Coimbra Business School, IPC. Beatriz Garcia, currently a Professor at the Carlos III University of Madrid (Universidad Carlos III de Madrid – UC3M) and the Editor of the EAR, and Ana Gisbert, now the Director of the Accounting Department at UAM, both from Spain, were received at Lancaster University (UK). Likewise, Juan Manuel García Lara, currently a Professor at UC3M and Encarna Guillamón Saorín, currently a Professor at UC3M, were also received at Lancaster University.
  21. 21. Association of Chartered Certified Accountants, a global corporation that celebrated its 100th anniversary in 2004.
  22. 22. Early Stage Researchers. In the first four years of their career. 
  23. 23. Early Researchers. After the first four years of their career
  24. 24. Valencia received ESR Ahmed Tahoun, currently an Associate Professor at LBS, and Madrid sent ER Beatriz Garcia to Lancaster and ESR Elena de las Heras to Porto.
  25. 25. Institute of Chartered Accountants of England and Wales.
  26. 26. According to Research Gate, as of 3 July 2020, 7,242 readers and 402 citations; the number of readers has increased by more than two thousand over the last two years.
  27. 27. REFC XX −66, January-March 1991.
  28. 28. At that time, President of the American Accounting Association
  29. 29. Pablo de Andrés, UAM; Beatriz García, UC3M; Victor Gonzalez, U. of Oviedo; Jacobo Gómez, UAM.
  30. 30. Pilar Soria, UAM; Fernando Peñalva, IESE; Carlos Serrano, U. of Zaragoza; Juan Manuel García Lara, UC3M; Esther del Brío, U. of Salamanca; Antonio Rubia, U. of Alicante; David Naranjo, Pablo de Olavide U; Nieves Carrera, IE; Ana González, Public U. of Navarre; Ricardo Malagueño, U. of East Anglia, UK; Alfredo Martín, U. of Baleares; Pedro Martínez, U. of Murcia; Flora Muiño, U. of Coruña; Rosa Rodríguez, UC3M; Susana Menéndez, U. of Oviedo; Ana Yetano, U. of Zaragoza.
  31. 31. Social Sciences Citation Index
  32. 32. Journal of Citation Report

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Cañibano, L., Gª-Ayuso, M., & Sánchez, M. P. (2000). Accounting for intangibles: A literature review. The Journal of Accounting Literature, 19, 102–130. Manuel_Garcia-Ayuso_Covarsi/publication/228291916_Accounting_for_Intangibles_A_Literature_Review/links/0c96053709efbc24aa000000/Accounting-for-Intangibles-A-Literature-Review.pdf

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