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…

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…

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…

The recording is available here. The EAA Virtual Activities Committee is delighted to announce that the next Academic Empathy Dialogue on Tax and Taxation will be held on April 20, 2026 at 3:00pm Brussels time.  This Academic Empathy Dialogue brings together Caren Sureth-Sloane and Lotta Björklund Larsen to explore how different disciplinary perspectives shape our understanding of taxation. The Dialogue will be moderated by Diana Falsetta. While both scholars study the role of taxes in shaping individual and societal behavior,…

Join the EAA Annual Congress Host Programme At this year’s congress at LUISS in Rome, the EAA Diversity, Equity, and Inclusion Committee (DEIC) will launch the EAA Annual Congress Host Programme to support first-time attendees. Due to its size, the congress can sometimes be a difficult place to introduce members to each other, especially when they are new to the EAA community. The aim of this initiative is to enable new participants to meet colleagues…

It was great to see Patricia Everaert holding a fantastic hands-on Classroom session during the EAA Annual Congress at Espoo, Helsinki. We left the room with several ideas and readily-available tools to use in our accounting courses, that will certainly make learning more engaging, novel, surprising and exciting! More specifically, to have a look at the DUGA tool, you can go to www.duga.castars.net and register.  Add the code 590de1 and you can start playing some…

Dear EAA members, It was a great pleasure to see Suzanne McCallum from University of Glasgow offering the EAA 2024 Classroom session. Some information on the event are below. Anastasia EAA Classroom Session – Using Active Feedback to Develop Students’ Critical Thinking Skills It was an honour to present the classroom session at the EAA’s 46th Annual Congress in Bucharest. I really enjoyed the engagement and interaction with fellow educators, and it’s been great to…

Introduction In accounting, diversity has emerged as a key area of study, reflecting broader societal shifts towards inclusivity and equity. Our recent systematic literature review sheds light on the evolving landscape of diversity within the accounting literature, offering insights into prevailing trends, research gaps, and potential future directions. Trends in Diversity Research The review, spanning publications from 1979 to 2021, analyzed 428 studies, revealing a notable surge in diversity-focused research, particularly from 2017 to 2021,…

In an era where digital transformation is remaking industries, auditors find themselves swept up in the winds of change. Our recent study published in the European Accounting Review, titled “The Effect of Audit Partner Digitalization Expertise on Audit Fees” (Maghakyan, Jarva, Niemi, & Sihvonen), offers insights into the impact of digital expertise on the evolving audit landscape. It highlights a pivotal shift: audit partners with robust digital skills command a premium of up to eight…

Climate disasters not only impose substantial economic costs on firms that are directly exposed, but they also generate significant externalities. A comprehensive evaluation of climate disasters requires understanding its consequences, not only for exposed firms, but for other firms as well. In my study “Spillover Effect of Climate Disaster for Management Forecast” (forthcoming at European Accounting Review), I examine whether and how climate disasters hitting product market peers influence management forecasting and strategic planning by…