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Essay

7 observations from a literature review on performance measurement

What drives the use of performance measurement (PM) systems in the public sector? And what are the effects of PM use? In a recent study in Financial Accountability & Management (Van der Kolk, 2022, open access), I address these questions. I do so by reviewing survey papers on public sector PM published in all major accounting outlets, i.e., 3, 4, and 4* journals from the ABS journal list (2018). In this blog, I highlight seven…
Berend van der Kolk
Berend van der Kolk
7 min read
0
528

Publication outcomes after presenting at the EAA Annual Congress

by Edith Leung and Jochen Pierk December 2022 One of the most visible activities of the EAA is the Annual Congress, which provides a forum for academics to meet and discuss research. Although the Congress serves many important purposes, such as symposia and networking, a key reason for many academics to attend is to present and receive feedback on ongoing research in one of the scientific sessions. The aim of these sessions is to help…
JOCHEN PIERK
JOCHEN PIERK
11 min read
1
1247

Complexity European Sustainability Reporting Standards overwhelming

The proposed ESG reporting standards presented by the EU last week are overwhelming. I advocate to limit reporting requirements to two metrics: profit and emission reductions. Last week, EFRAG published the first version of the European Sustainability Reporting Standards. The set of standards describes in detail the topics that companies report on and also obliges them to develop targets that define the company’s ambition. The ESG metrics are presented in 15 appendices spanning many hundreds…
Jan Bouwens
Jan Bouwens
5 min read
0
849

Who cites us? Decomposing accounting impact factors

by Jochen Pierk (Erasmus University Rotterdam) Once a year, typically end of June, Clarivate publishes the new journal impact factors. Despite some well-known shortcomings of such metrics (which I am not going to discuss in detail[1]), journal editors typically highlight the new impact factors on their websites and even advertise them on social media (when they increase). So what exactly are impact factors? Impact factors measure the number of citations in the current year of…
JOCHEN PIERK
JOCHEN PIERK
8 min read
0
1583

Corporate Capers, Group Accounting Reforms

Graeme Dean, Professor Emeritus, University of Sydney Business School This is the third blog entry discussing the ideas of Professor Ray Chambers and other members of the University of Sydney’s School of Accounting (see earlier blogs by Graeme Dean: 28 January 2019, Accounting Thought and Practice Reforms: Ray Chambers’ Odyssey – with over 36,600 downloads and 29 March 2021, ‘Accounting Theory and Standard-Setting – Antecedents of Fair Value Accounting?’ – with over 5,500 downloads). “Corporate…
Graeme Dean
Graeme Dean
9 min read
0
505

Going Concern Trends in Eastern Europe

Over the last decade, companies headquartered in Eastern Europe had a going concern rate of 7.2%. Both the Eastern and Southern European regions have higher rates of going concern compared to the Northern and Western regions. In fiscal year 2020, companies in Eastern Europe had an average going concern rate of 6.8%. In this analysis, Eastern European countries consist of the following: Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, and Slovakia. It is important to note, many Eastern European countries have…
Audit Analytics
Audit Analytics
3 min read
0
140

Going Concern Trends in Southern Europe

Southern European countries have some of the highest rates of going concern opinions in all of Europe. Four countries had going concern rates over 10% during fiscal year 2020. On average, Southern European countries had a going concern rate of 8.8%. In this analysis, Southern European countries consist of the following. Bulgaria Croatia Cyprus Greece Italy Malta Portugal Romania Slovenia Spain The southeastern European countries have seen a decline in going concern rates during the…
Audit Analytics
Audit Analytics
2 min read
0
145

Going Concern Trends in Western Europe

This analysis was originally posted by Audit Analytics. Public companies headquartered in Western European countries collectively reached their highest rate of going concern opinions (GCOs) during fiscal year (FY) 2019, before falling during FY2020. Western Europe is made up of eight countries: Austria, Belgium, France, Germany, Liechtenstein, Luxembourg, the Netherlands, and Switzerland. Each country saw its own unique trends for GCOs. However, most saw high rates of GCOs during FY2019. The rate of GCOs in Western…
Audit Analytics
Audit Analytics
3 min read
0
152

Going Concern Trends in Northern Europe

This analysis was originally posted by Audit Analytics. The rate of going concern opinions (GCOs) has been rising among northern European companies over the past decade. At the start of the decade, about 2% of companies headquartered in Scandinavian countries received a going concern opinion. GCOs peaked during fiscal year (FY) 2019 at nearly 6% due to the pandemic. But GCOs were still elevated during FY2020 at more than 4%. Northern European countries refer to Sweden,…
Audit Analytics
Audit Analytics
2 min read
0
121

Activism and accounting scholars

A 22-strong group of accounting academics recently published a Manifesto that proposes ‘activism’ as the way forward for accounting academia. The Manifesto will form the basis for an online event organised by the EAA on March 17. The activism, the Manifesto argues, has as its goal to ‘… to make the world a more equitable, safe, and inclusive space.”. The Manifesto tells us that the world is currently not such a space. It starts with…
WILLEM BUIJINK
WILLEM BUIJINK
7 min read
0
228
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