financial crisis

  • 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 distort the quality of information reported in national accounts. Specifically, we refer to cases when compliance with a zero-deficit target may not necessarily indicate an ability to balance the budget. Instead, this is achieved by strategically managing consolidated entities’ operations. More concerning, consolidation rules enable this strategic intervention to occur stealthily. By consolidating the revenues and expenses of consolidated entities into the local government budget, subsidies from local governments to consolidated entities are effectively eliminated, making it difficult to trace how these interventions are directed.

    While overstating fiscal health within approved accounting standards may be technically defensible (e.g., cost optimization), our analyses suggest that such practices often serve political interests, such as thwarting impending regulatory interventions that may disrupt elected politicians’ agenda or serving the fiscal targets at the national level when the locally elected politicians are aligned with the ruling party.

    Our research scrutinizes the financial records of numerous, often small, municipal enterprises and tracks their classification as consolidated or non-consolidated in national accounts. Using this information, we uncover evidence of politically motivated spending cuts among local government-owned enterprises and statistically significant links between these cuts and the level of subsidies allocated by local governments.

    These findings raise concerns about proposals to expand the consolidation boundary in the public sector, e.g., in the context of European Public Sector Standards. We argue that expanding the consolidation perimeter could give elected officials more opportunities to obscure their fiscal health reports, adding to the complexity of tracking these interventions and, ultimately, compromising the quality of budgetary/governmental reporting information. To this end, future developments of EPSAS could, for example, improve the disclosure regarding subsidies to consolidated entities to enhance stakeholder access to information and the accountability of elected politicians.

     

    This blog is based on the following paper:

    Dargenidou, C., de Vicente Lama, M. and Garcia Osma, B. 2024. Consolidation in National Accounts: Implications for Municipal Enterprises. Journal of Accounting and Public Policy,

    DOI: https://doi.org/10.1016/j.jaccpubpol.2024.107257

  • 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 the new framework, fundamental questions remain unanswered:

    • What are the true compliance costs for firms, especially across industries and firm sizes?
    • How do stakeholders, from investors to civil society, actually use and value the enhanced disclosures?
    • Where does the burden exceed the benefit—and where does transparency fuel better market outcomes?

    Reliable, granular evidence on these dynamics is essential. Without it, both practice and policy risk flying blind: improvements to the ESRS and its application cannot be meaningfully designed, and firms may continue to view sustainability reporting as a compliance exercise rather than a value-creating opportunity. This is particularly important given EFRAG’s current work plan for revising Set 1 of ESRS, as mandated by the European Commission under the current Omnibus legislation.

    To support this much-needed research, tools like the Sustainability Reporting Navigator have been launched. The Navigator is an open-science platform developed by the TRR 266 “Accounting for Transparency” consortium, initiated by researchers from LMU Munich, Goethe University Frankfurt, and the University of Cologne. It offers a powerful AI-enhanced search engine covering over 340 ESRS reports from 2024, allowing users to analyze and compare disclosures quickly and systematically.

    We encourage the academic community to make full use of these resources to investigate not just what companies are reporting, but why and with what effects. Strengthening the empirical foundation on the economics of sustainability reporting is key to ensuring that ESRS continues to evolve in a way that benefits companies, stakeholders, and society at large. Look at our proposed large-scale ESRS adoption study and follow Navigator news here.

  • 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 Review), we study how mandatory financial reporting by industry peers helps small firms make better liquidity management decisions. We find that peer disclosures provide critical information about common risks and growth opportunities, ultimately shaping firms’ cash policies.

    Our results show two key patterns. First, small firms operating in riskier industries hold less cash when more of their peers are required to disclose financial information. This suggests that firms learn about common liquidity risks from peer reports, enabling them to reduce precautionary cash buffers without increasing risk exposure. Second, small firms hold more cash in industries with greater growth opportunities when peer reporting is more extensive, indicating that firms use this information to anticipate and prepare for future investments.

    These findings highlight the important role of financial reporting regulation not just in informing investors, but also in improving operational decisions within firms themselves. By facilitating information spillovers among peers, mandatory reporting can enhance the ability of small firms to optimize their liquidity management in response to industry-specific risks and opportunities.

     

    The link to the article is: https://www.tandfonline.com/doi/full/10.1080/09638180.2025.2488344

     

  • Diversity, Equity, and Inclusion Committee of the European Accounting Association “DEI Challenges and Opportunities: A Focus on Gender across Disciplines”

    Diversity, Equity, and Inclusion Committee of the European Accounting Association

    “DEI Challenges and Opportunities: A Focus on Gender across Disciplines”

    Wednesday 26th March 2025

    On Wednesday 26th March 2025, the Diversity, Equity, and Inclusion Committee of the European Accounting Association hosted the Workshop “DEI Challenges and Opportunities: A Focus on Gender across Disciplines”. The event featured presentations from three distinguished speakers – Prof. Bryony Hoskins, Ass. Prof. Meredith Tharapos, Prof. Natalia Vershinina – and was chaired by Dr Irma Malafronte, Roehampton University and DEIC member.

    The event was insightful and offered key learning points for the EAA DEI committee and the association. We encourage members to watch the video and to read the summary we offer below, to gain some insights into the event.

    First, we start with the definition of Diversity, Equity and Inclusion offered by Natalia Vershinina ‘Diversity, Equity, and Inclusion (DEI) refers to the efforts and policies designed to promote the representation and participation of diverse groups of individuals, including those of different genders, races, ethnicities, abilities, sexual orientations, and socio-economic backgrounds. Diversity focuses on ensuring a variety of perspectives and experiences are present. Equity involves fair treatment, access, opportunity, and advancement for all people, while striving to identify and eliminate barriers that have prevented full participation. Inclusion is about creating environments in which any individual or group can feel welcomed, respected, supported, and valued to fully participate’.

    The speakers and the summary of their speeches during the event are below:

     

    Bryony Hoskins holds a Chair in Comparative Social Science at the University of Roehampton. She is a world leading expert on citizenship education specialising in inequalities and political socialisation across Europe and the Middle East. Prof. Bryony Hoskins has an excellent track record of funded research, with more than one million pounds of funding awarded over the last year, and has an exceptional record on KE and impact, working in collaboration with international organisations (such as UNICEF, the World Bank, the Council of Europe and UNESCO).

    During the event, Bryony presented the findings from the EU-funded G-EPIC project, Gender Empowerment through Politics in the Classroom, which aims to empower disadvantaged girls to engage more confidently in formal politics. Drawing on research involving 1,000 students across European countries, Bryony emphasized the confidence gaps between boys and girls regarding political engagement. Drawing from the research, Bryony provided insights into the strategies to empower girls and women in a wider educational and non-educational context.

    Meredith Tharapos is Associate Professor and Head of the Accounting Department at RMIT University. Meredith’s research focuses on behavioural issues within the field of accounting, and includes educational, cultural and accountability aspects. Meredith is the Australian Chair of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Accounting Education Special Interest Group and serves as editor on several accounting journals.

    During the event, Meredith presented the findings from a study exploring how women professors in accounting and finance develop and leverage capitals for career advancement. Based on interviews with 25 female professors, the study examined how women build and leverage social, cultural, economic, and gender capital in career progression. The presentation provided insights into the way forward to overcome the challenges, in terms of mentoring and sponsorship, policy reform, work-life balance, and bias training.

     

    Natalia Vershinina is Professor of Entrepreneurship and Deputy Director for Research at Audencia Business School, Nantes, France. Her research focuses on diverse but complementary areas of entrepreneurship, gender, ethnicity, social class and family business. She has held several leadership positions in academia. Natalia is a Co-Editor in Chief of Gender, Work & Organisation journal and continues to service as associate editor in a number of entrepreneurship journals. She is also an elected member of the Executive Board for ECSB (European Council for Small Business).

    During the event, Natalia offered insights into navigating gender in DEI in accounting and beyond. The presentation featured an overview of several studies across disciplines, evidencing gendered landscape of accounting, challenges in entrepreneurship and organizations, opportunities for transformative change. It encourages to embrace the challenge by rethinking recruitment, mentorship and culture, embracing intersectional practices, committing to actions, and co-create spaces where all individuals can thrive.

    A summary of what we learned from the workshop

    1. Gender inequality is complex
      To truly understand gender inequality, we must also look at race, social class, family responsibilities, and cultural or national background.
    2. Support networks matter
      Having good mentors and strong support from peers really helps, but many people don’t have access to these kinds of networks.
    3. Fix the system, not just the person
      Efforts to help women move forward should also change workplace culture and systems, not just focus on helping individual women adapt.
    4. Policies aren’t enough
      Even when a country or organisation has gender-equality policies, unspoken rules and everyday behaviours still shape how fair things really are.
  • 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 scholars within the European Accounting Association, do in response?

    Accounting’s Double Role in Diversity: Both Oppressive and Emancipatory

    We know that, within traditional neoliberal approaches, accounting has long played a role in reproducing inequalities and reinforcing power imbalances. At the same time, accounting also holds emancipatory potential: through commensuration and what has been termed statactivism, quantification can bring visibility to marginalized voices. The growing development of counter-accounts support stakeholders to challenge dominant narratives and advance alternative perspectives.

    What we are now witnessing is clear: accounting is increasingly being used as an infrastructure to dismantle diversity. Omitting or removing any form of quantification is a first act of erasure—a refusal to acknowledge certain groups, and therefore, a refusal to care for them. Rehashing the outdated debate around performance evaluations only based on “merit,” while ignoring equity and individual circumstances, suggests a narrow and reductive understanding of performance measurement. Erasing diversity dimensions reinforces existing power imbalances and ultimately hinders our collective pursuit of social justice.

    European Values

    By having European in the name of our association, we carry with us the values of diversity, inclusivity, democracy and of course, scientific knowledge. These values were developed over centuries and became central after two world wars that took millions of lives and sought to exterminate Jews, homosexuals, people with disabilities, Roma, political opponents, and many others.

    We are the generations of Erasmus, who had the opportunity to experience different education systems and meet peers from across Europe. We are the generations who vote for the European Parliament. We are the generations who benefit from social rights thanks to pioneers like Simone Veil, Nilde Iotti, and Ursula Hirschmann. Remaining silent or passive falls short of upholding our European values. It would be a betrayal of those who fought for our freedom of research, freedom of thought, and the freedom to be ourselves.

    Activism in Accounting: Acting Up, Acting Now

    This is an open call to all accounting scholars to actively support and defend diversity. Our role as social scientists cannot remain passive in the face of the ongoing anti-diversity and, more broadly, anti-science, attacks we are witnessing.

    In a time when important initiatives like the PhD Project, which has supported many of our great colleagues in the U.S., are under attack, and when the Diversity Section of the American Accounting Association is being pressured to reconsider its name, the threat is growing ever closer to us.

    Activism in accounting can take many forms:

    • Creating space for counter-accounts in research, teaching, and the public sphere
    • Advocating for diversity as a strategic priority within the EAA and our universities
    • Supporting colleagues working on diversity-related research in institutions under pressure or facing funding cuts

    Accounting shapes reality. We must use our tools to confront and resist the structures that sustain discrimination and power asymmetries. We cannot afford to wait until we are taken down one by one because, let us remember:

    First they came for the socialists, and I did not speak out—

         Because I was not a socialist.

    Then they came for the trade unionists, and I did not speak out—

         Because I was not a trade unionist.

    Then they came for the Jews, and I did not speak out—

         Because I was not a Jew.

    Then they came for me—and there was no one left to speak for me….

    (Martin Niemöller)

     

  • 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 reporting, sustainability accounting, management accounting and corporate governance. Presentations were organised in two parallel sessions, one in the morning, one in the afternoon, with some networking time over lunch. We have a great attendance, both from junior and senior scholars who helped creating a constructive environment for presenters to discuss their research. More information about the program and speakers can be found here.

    In this blog, we have collected a few testimonials from presenting scholars, which we want to thank for generously sharing their insights into the event. We hope that their words, and the initiative itself, will prompt the interest of many other PhD students in engaging with the EAA PMI and the EAA Doctoral Colloquium which will give you the opportunity to present in this virtual event in the future. Other EAA activities fully dedicated to support the doctoral journey are the PhD Forum (at the EAA Annual Congress) and the International Visiting Scheme.

    A special thanks goes to the wonderful colleagues on the EAA Virtual Activities Committee for their energy and enthusiasm in organising this event: Emeline Deneuve, Fenghzi Zhu, Oana Apostol, Nicolas Garcia Torea, Ann Tank, David Wang and Facundo Mercado.

     

    Testimonials

    Valeria Cannizzaro (Exploring the effects of corporate governance on ESG performance) University of Palermo

    “The EAA Junior Network Virtual Workshop is a good opportunity to present preliminary results and receive feedback to improve the quality of our work. Initiatives like this one should be promoted more often.”

    Lenka Ciperova (IFRS 9 and IAS 39 Hedge Accounting and its Effects on Earnings and Stock Return Volatility: Evidence from the UK) Prague University of Economics and Business

    “I truly enjoyed the opportunity to present my research and found the feedback from the organisers and all the participants incredibly stimulating. I particularly appreciated that Martin Walker and Mark Clatworthy attended the event, as it was a great privilege to discuss my project with them and hear their valuable opinions and recommendations.”

    Ziloy Croughs (How simultaneous and non-simultaneous auditor changes affect corporate group audits) KU Leuven   

    “I experienced the virtual workshop as a great way to meet with some new people. As accounting disciplines were somewhat mixed, it enables some new perspectives when presenting your work.
    Thanks for organizing this!”

    Mariann Györke (Representing management control: the case of constructing a relevant consulting offer) ESCP Business School

    “Thank you for your time and effort in organising the workshop. I very much enjoyed the opportunity to hear about the work of fellow PhD students and presenting my own work. Moments like these help me advance in my thinking and fuel my motivation to move forward in my doctoral studies and academic career.”

    Philipp Herrmann (Escalation of commitment in the public sector: How do elections and visualization aids matter?) University of the Bundeswehr Munich

    “Interesting and short online exchange with other young researchers on various topics. The forum also offers the opportunity to obtain feedback from experienced researchers. In addition to the different presentations, there was the opportunity to exchange ideas during the lunch break. An event that I can highly recommend.”

    Evelyn Intan (CEO Extraversion and Say on Pay) Goethe Universität Frankfurt

    “Thanks a lot for organizing it! It was a great opportunity and place to present our project, get helpful feedback, and connect with others. Being online made it convenient, yet we had a similarly fruitful experience as we would normally in person. Hope that it continues next year :)”

    Karim Kostantin (Management tools as levers for environmental innovation in green clusters: the case of an energy competitiveness cluster) CREGO Université de Bourgogne              

    “Thank you for organizing such a wonderful event. I thoroughly enjoyed the workshop and greatly appreciated the constructive feedback I received after my presentation. It was invaluable for refining my research. I would also like to commend the social mixer initiative. It was a fantastic addition to the event, fostering engagement and networking.”

    Yi Wang (Management-Employee Pay Gap and the Quality of Corporate Social Responsibility Reporting: Evidence from China) Lisbon School of Economics & Management (ISEG), University of Lisbon

    “The 2024 EAA Junior Network Virtual Workshop provided me with an excellent platform to present my research and receive invaluable feedback from excellent scholars and talented peers. The event was very well-organized and offered good opportunities to network with researchers from diverse countries. It was rewarding to engage in insightful discussions, exchange ideas, and connect with others in the academic community. Overall, the workshop was a memorable experience that I would highly recommend to other junior researchers.”

     

     

  • 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 emphasised shifting societal attitudes from viewing disability through the lens of pity or charity to adopting a rights-based framework that prioritizes empowerment and inclusion.

    Key themes included the historical development of ableist norms, the intersectionality of disability with other marginalized identities, and the critical need for systemic reform. The seminar also provided actionable recommendations for creating inclusive environments in schools, workplaces, and communities.

    Introduction by Partha Mohapatra

    • Welcome and Context: The event is held just after World Disabilities Day, focusing on ableism in accounting academia and practice.
    • Panelists Introduction:
      • Professor Emilia Chukuma: Dean of Faculty Accounting at Gallaudet University, researcher on disability issues in accounting.
      • Dr. Leah Greer: Associate Professor at California State University, Sacramento, specializing in ASL and Deaf Studies.
      • Chandrika Sridhar: Partner at Deloitte Haskins and Sells in India, with extensive experience in audit and assurance services.

    Key Takeaways per Speaker

    Professor Emilia Chukuma

    • Key Points:
      • Lack of Awareness: Disability issues are often overlooked due to insufficient knowledge and awareness.
      • Publications and Representation: There is a lack of publications by and about disabled individuals in academia.
      • Systemic Barriers: Disabled individuals face systemic barriers and are often seen as inferior.
      • Leadership and Decision-Making: Disabled people need to be leaders in decisions about disabled folks.
    • Key Questions and Answers:
      • Why are disability issues overlooked?: Due to lack of awareness and insufficient knowledge.
      • How can we improve inclusivity?: By increasing awareness, training, and ensuring disabled voices are heard.

    Dr. Leah Greer

    • Key Points:
      • Imposterism: Disabled individuals often face imposterism due to systemic barriers and discrimination.
      • Equity in Academia: Disabled faculty members face additional burdens in securing accessibility services.
      • Capitalism and Productivity: The capitalist model devalues disabled individuals who may have different productivity levels.
    • Key Questions and Answers:
      • How does imposterism affect disabled academics?: It leads to burnout and feelings of devaluation.
      • What support systems helped you succeed?: Critical mass of disabled individuals, supportive administration, and hiring staff interpreters.

    Chandrika Sridhar

    • Key Points:
      • Value of Disabled Employees: They bring unique perspectives, resilience, and problem-solving abilities.
      • Inclusivity Efforts: Deloitte focuses on accessibility audits, training, and creating an inclusive culture.
      • Challenges in Accounting: Accessibility barriers, physical and technological obstacles, and the need for tailored support.
    • Key Questions and Answers:
      • What is the value of having disabled employees?: They enhance empathy, bring unique perspectives, and contribute to a culture of inclusivity.
      • How does Deloitte ensure inclusivity?: Through accessibility audits, training, and fostering an inclusive culture.

    General Discussion

    • Challenges and Barriers: Disabled individuals face numerous challenges, including lack of awareness, systemic barriers, and insufficient support.
    • Legislative Support: Various countries have different levels of legislative support for disabled individuals, but implementation is often lacking.
    • Leadership Development: Accounting programs need to engage disabled students in leadership development and extracurricular activities.

    Conclusion

    • Call to Action: The discussion emphasises the need for increased awareness, training, and systemic changes to support disabled individuals in academia and professional practice.
  • 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 stimulating academic interest in areas of significance to the PCAOB’s mission. Interestingly, researchers may submit proposals that would require access to specific PCAOB data to perform the necessary analyses.
    The deadline for submissions is May 15 2025.

    Example Research Topics of Interest include:

    1. Labor trends in accounting markets, including demand and supply of talent, wage dynamics, job assignments, teamwork, turnover, and incentives.
    2. The impact of audit regulation on capital flows and public companies’ cost of capital, including how audits and audit standards influence investor trust in reported financial data.
    3. Changes in the funding sources and ownership of audit firms and implications for their incentives, independence, workforce dynamics, and technology adoption.
    4. The role of information efficiency and disclosures (auditor or issuer) in shaping growth, entrepreneurship, financial stability, and stock returns.
    5. The consequences of mergers and acquisitions on the industrial organization of the audit profession, including implications for competition, service quality, pricing, firm efficiency, and staffing models.
    6. Board of Directors governance and oversight, including audit monitoring mechanisms, and their implications for audit quality.
    7. Accounting scandals and the influence of auditor independence, economic dependence, professional skepticism, and conflicts of interest on audit outcomes.
    Further information on the conference is available at the following link:
  • 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 1,404 employees of a Japanese firm.

    The study also examines the role of long-term employment by analyzing two groups of employees based on tenure. The results show that for employees with shorter tenure, the interaction between target difficulty and PsyCap has a stronger positive association with work engagement. For long-tenured employees, however, PsyCap remains positively associated with work engagement, but the interaction with target difficulty is less pronounced. This indicates that the effects of target difficulty and PsyCap on engagement may vary depending on an employee’s organizational experience.

    By integrating psychological insights into management accounting, this research provides practical implications for managers. Considering target difficulty with employees’ PsyCap and investing in PsyCap development can enhance engagement and performance. Furthermore, recognizing tenure-related variations in the dynamics between target difficulty and PsyCap can help organizations design more effective motivational strategies tailored to their workforce.

    This paper  is forthcoming at the European Accoutnign Review, and can be found here:

    Full article: Target Difficulty, Psychological Capital, and Work Engagement

     

  • Exciting Times Ahead: BAFA Accounting Education SIG Annual Conference 2025!

    Delighted to share that the much-anticipated BAFA Accounting Education SIG Annual Conference is set to take place from 21st to 23rd May 2025. This year, the conference will be hosted by the prestigious Dublin City University at their beautiful St Patrick’s Campus.

    Why Attend?

    This conference is a premier event for academics, researchers, and professionals in the field of accounting education. It offers a unique platform to:

    • Share Research: Present your latest findings and gain valuable feedback from peers.
    • Network: Connect with fellow educators, researchers, and industry professionals.
    • Learn: Attend insightful sessions and workshops led by experts in the field.
    • Collaborate: Explore opportunities for future research collaborations and projects.

    Research Development Workshops

    We are excited to offer a series of Research Development Workshops designed to enhance your research skills and knowledge. These workshops will cover a range of topics, including:

    Support for PhD Students

    We are committed to supporting the next generation of researchers. PhD students attending the conference will benefit from:

    • Dedicated Sessions: Special sessions tailored to the needs and interests of PhD students.
    • Mentorship Opportunities: Connect with experienced researchers and receive guidance on your research projects.
    • Networking Events: Meet and network with fellow PhD students and established academics.

    Call for Papers

    The Call for Papers is now open! We invite you to submit your abstracts and contribute to the vibrant discussions that will shape the future of accounting education. The deadline for abstract submissions is 31st March 2025. Don’t miss this chance to showcase your work and engage with a community of like-minded professionals.

    How to Participate

    For more information on the conference, including submission guidelines and registration details, please visit the BAFA Accounting Education SIG website. You can also scan the QR code provided in the conference materials for quick access.

    Contact Information

    If you have any questions or need further assistance, feel free to reach out to the conference organizers: Barbara Flood and Anna Vysotskaya.

    Join Us in Dublin!

    We look forward to welcoming you to Dublin for an inspiring and enriching experience. Whether you are presenting your research, attending sessions, or simply networking with peers, the BAFA Accounting Education SIG Annual Conference 2025 promises to be an event to remember.

    Stay tuned for more updates, and start preparing your abstracts today. See you in Dublin!