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Unintended consequences of consolidation rules in national accounts: can you tell how your local government balanced the budget?

Consolidation rules can distort the quality of information in national accounts. These rules may enable elected officials to strategically intervene in independently managed municipal enterprises in pursuit of zero-deficit budget targets at the local level. Consolidation rules in national accounts are designed to enhance oversight when public resources are allocated to local government-owned enterprises to ensure consistent delivery of essential public services. However, our analysis reveals that these same rules can also accommodate actions that…
Beatriz Garcia Osma
Beatriz Garcia Osma
2 min read
0
15

The Urgent Need for Evidence: Understanding the Supply and Demand Dynamics of ESRS Adoption

The European Sustainability Reporting Standards (ESRS) represent a historic step forward in corporate transparency. Yet, as academics and policymakers increasingly look to evidence-based approaches, a critical gap remains: We lack robust, systematic evidence on the supply-side costs and demand-side benefits of ESRS compliance. While initial small-sample analyses, such as those from the Sustainability Reporting Navigator, reveal that the quality and structure of sustainability reports—particularly among German DAX and Euro STOXX 50 companies—have markedly improved under…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
0
96

Forecasting liquidity needs: How peer financial reports help small firms optimize cash holdings

Forecasting liquidity needs is crucial for small firms. Holding too little cash can force costly emergency financing or asset sales, while holding too much cash ties up resources that could be better used for investment or dividend payments. Striking the right balance is not easy, especially for small firms that typically face greater uncertainty and have fewer internal resources for risk assessment. In our forthcoming article, “Peer Financial Reports and Corporate Cash Policy” (European Accounting…
ARC Commitee
ARC Commitee
2 min read
0
80

Accounting scholars: Let’s stand up for Diversity

“Democracy is like air: we notice it when it’s missing” – Piero Calamandrei Companies are increasingly stopping to report on diversity. Fairer performance systems that account for discrimination are being progressively dismantled. Countless data have been removed simply due to associations with words such as women, queer, or diversity. Diversity is being erased in and through,accounting. Accounting is at the heart of these attacks on diversity. What can we, as an epistemic community of accounting…
Alessandro Ghio
Alessandro Ghio
4 min read
0
264

EAA Junior Virtual Workshop

On December 10th, the EAA Virtual Activities Committee hosted the first Junior Virtual Workshop. The Virtual Workshop was conceived in collaboration with the Editors of the PhD Mentoring Initiatives (PMI) and the Chairs of the Doctorial Colloquium (DC), to offer to PhD students who have engaged with these dedicated EAA initiatives a platform to present their research and gather feedback. In its first edition, the workshop hosted 15 presentations, covering four key research areas: financial…
GIOVANNA MICHELON
GIOVANNA MICHELON
5 min read
0
362

EAA Diversity, Equity and Inclusion Committee (DEIC) Event on Ableism in Accounting Academy

The EAA DEIC Event on Ableism in Accounting Academy – Research and Practice, offered the first sign language virtual EAA event, creating a breakthrough for equitable access. The conversation on Ableism offered a comprehensive exploration of the ways in which societal systems, attitudes, and policies perpetuate discrimination against individuals with disabilities. Speakers highlighted ableism as a deeply ingrained structural issue that intersects with other forms of oppression, such as racism, sexism, and classism. The discussions…
EKAETE EFRETUEI
EKAETE EFRETUEI
3 min read
0
346

PCAOB Management Science Registered Reports Conference

Shiva Rajgopal, Ranjani Krishnan, and Jan Bouwens, as editors of the accounting section of Management Science, would like to draw attention to the upcoming 2025 Public Companies Accounting Oversight Board (PCAOB) Management Science conference, to be held in Washington DC on September 26-27.   The conference, which is focused on registered report proposals relating to audit-related topics, aims to facilitate collaboration among academics, practitioners, and regulators to address emerging challenges in the audit landscape by…
MARK ANTHONY CLATWORTHY
MARK ANTHONY CLATWORTHY
2 min read
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415

Target Difficulty, Psychological Capital, and Work Engagement

This study explores the intersection of target difficulty, psychological capital (PsyCap), and work engagement, contributing to management accounting research with a psychological lens. Psychological capital, comprising efficacy, optimism, hope, and resiliency, is identified as a crucial moderator in the relationship between challenging work targets and employee engagement levels. Grounded in goal-setting theory, the research hypothesizes and demonstrates that employees with higher PsyCap experience increased engagement when facing challenging targets, a finding supported by data from…
ARC Commitee
ARC Commitee
2 min read
0
413

Report on Visiting Research Stay at Bayes Business School

My name is Nils Gimpl, and I am a PhD student in finance and accounting at Saarland University and a research assistant at Frankfurt School’s Centre for Performance Management for Controlling. I am writing this report to summarize my activities and achievements during my 8-week visiting research stay at Bayes Business School, funded by the EAA ARC International PhD Visit Scheme. During my stay, I engaged in various academic activities that significantly contributed to my…
ARC Commitee
ARC Commitee
2 min read
0
316

EFFAS Gasperini Awards 2025

In memory of Andrea Gasperini, a cherished member of the EFFAS community, who dedicated his life to championing Sustainable Finance with commitment and leadership. A Chartered Accountant and Auditor, Andrea became the Head of Sustainability at AIAF (Italian National Member Society) and a Member of the EFFAS Commission on ESG. He was a pioneer in ESG, contributing to the ESG Certification Programmes and European legislation on ESG. An author of numerous publications on sustainable finance,…
ARC Commitee
ARC Commitee
3 min read
0
284