motivation

• Envisioning a Sustainable Future: How Accounting Education is Rising to the Challenge

  The call for a more sustainable world is reshaping industries—and the accounting profession is no exception. The recent EAA Education Committee Symposium in Rome, “Envisioning Accounting Education for Sustainability,” explored how accounting education can become a powerful force in addressing today’s ecological and climate crises. The event underscored the vital role of embedding sustainability at the heart of accounting curricula, with the aim of equipping future professionals to foster responsible practices and drive meaningful change. The symposium was designed to offer educators adaptable examples and to spark a ripple effect—from classrooms to boardrooms—worldwide.

  Moderated by David Derichs (Aalto University), the symposium brought together insights from Gaia Melloni (HEC Lausanne), Hanna Silvola (Hanken School of Economics), Ian Thomson (University of Dundee), and Bruce Vivian and Adriana Florina Popa (IFAC), with foundational preparations by Lisa Powell (Monash University).

  The symposium recording is available here.

   

  Cultivating the Accountant of Tomorrow: Essential Skills for a New Era

  A central message of the symposium was that today’s complex global challenges require an expanded skillset from accounting graduates. Beyond technical expertise, future professionals must develop systems and integrated thinking to understand interdependencies across economic, social, and environmental domains. Adaptability and a commitment to lifelong learning were highlighted as essential traits in a fast-evolving world.

  The discussions emphasized how international education standards are increasingly recognizing these broader competencies. These include strategic decision-making, risk and opportunity analysis, collaboration in multidisciplinary environments, and strong communication and behavioral skills. The ability to analyze diverse forms of data—from sustainability metrics to scenario analysis and value chain impacts—is now indispensable. Moreover, understanding the implications of sustainability on reporting and assurance practices, grounded in a robust ethical foundation, is critical.

  Weaving Sustainability into the Fabric of Accounting Education

  The symposium spotlighted a wide range of practical strategies for integrating sustainability into accounting education. Panelists described how sustainability topics have evolved from peripheral mentions to core components of the curriculum, including standalone courses at both undergraduate and graduate levels.

  Pedagogical approaches reflected a shift toward constructivist, student-centered learning, often anchored in real-world relevance through case studies, guest lectures, and impact-driven teaching methods. Examples from different countries showcased how co-teaching, active learning formats, and close collaboration with industry stakeholders can make sustainability more tangible and actionable for students. Systematic initiatives—such as national ESG certification programs or mandatory SDG courses—demonstrate how institutions can embed sustainability comprehensively across business education.

  Navigating the Journey: Guidance for Educators

  The transition to sustainability-integrated curricula is not without challenges. Participants acknowledged the difficulties educators may face, particularly in institutions or regions where sustainability is not yet prioritized. However, they shared key principles to support educators at all stages of the journey.

  These included ensuring pedagogical alignment between learning objectives, teaching methods, and assessment. Educators were encouraged to embrace the evolving nature of sustainability topics rather than shy away from their complexity. Most importantly, maintaining a purpose-driven mindset—centered on the broader impact of education—can inspire both teachers and learners to engage meaningfully with the topic.

  The contributions of organizations such as IFAC, through updates to the International Education Standards, provide further support by outlining the skills and competencies needed for this educational transformation.

  Shaping a More Responsible Future

  The EAA Education Committee Symposium served as a catalyst for rethinking the role of accounting education in today’s world. By thoughtfully redesigning curricula and embedding sustainability as a central concern, accounting educators have the opportunity to prepare the next generation of professionals to lead with purpose. This collective effort can shape a more accountable, responsible, and sustainable future for all.

   

  

• Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes

  Key audit matters (KAM) are a primary communication channel between the auditor and financial statement users, so understanding the determinants of KAM disclosure is important. This study investigates whether and how country-specific differences explain variation in KAM disclosure.

  We analyze 29,103 KAMs across 12,038 firm-year observations from 30 European countries for the fiscal years 2017 to 2022. The European setting offers an ideal research environment with uniform KAM regulation and simultaneously broad institutional diversity. To address the issue of interdependencies among country-specific variables, we apply principal component analysis to examine a comprehensive set of 33 country attributes, which reduces to three economic factors, three regulatory factors, one audit market-related factor, and one sociological factor.

  We find that the country factors significantly determine KAM disclosure. Compared to the base model—incorporating auditor and firm characteristics as well as industry and year fixed effects—adding the economic, regulatory, audit market-related, and sociological country factors increases the explained proportion of the variation in the number of disclosed KAMs by around eight percentage points, corresponding to a relative increase of 36%. Factors capturing general economic development and a stringent regulatory environment are positively associated with the number of reported KAMs, while we observe a negative relationship for factors related to wealth and sociological attributes. Additionally, various aspects of KAM reporting, including the number, types, and writing style of disclosed KAMs, are differently associated with our country factors. Despite notable differences in magnitude, the variation of all examined KAM disclosure measures can be explained to a significant extent by the country factors. Our findings demonstrate that country attributes are key determinants of KAM reporting and should be accounted for in KAM studies considering a multi-country setting.

  This study contributes to the auditing literature by conducting cross-country research on the determinants of KAM reporting, focusing on a broad European sample and a comprehensive set of country attributes. In particular, we extend the sparse literature focusing on cross-country differences by examining their overall relevance using a substantial number of country-specific attributes covering various dimensions. The exploratory evidence over the six years following the mandatory Europe-wide implementation in 2017, as well as additional analyses considering the pre- and post-COVID-19 periods and the disclosure of new KAMs, suggest that our findings are persistent. Thus, we contribute to a broader understanding of how (unified) audit regulations are applied in different jurisdictions.

  Our insights are relevant for shareholders, users of financial statements and audit reports, regulators, and future research. Users of financial statements need to be aware of the underlying factors influencing KAM disclosure to make informed decisions. Moreover, our study supports regulators in understanding country-specific differences in the implementation of expanded audit report regulations. Finally, it opens up promising avenues for further research to advance our knowledge of KAMs.

   

  The article ‘Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes’ by Florian Philipp Federsel and Sven Hörner (both University of Bayreuth, Germany) is forthcoming in the European Accounting Review: https://doi.org/10.1080/09638180.2025.2500442.

• The New SRN Is Live — A Valuable Tool for Sustainability Reporting Researchers and Educators

  The Sustainability Reporting Navigator (SRN) has just been relaunched — and it’s more powerful than ever. For researchers and educators in the field of sustainability reporting, the new SRN offers not only access to over 500 CSRD reports, but also interactive benchmarking tools that enable systematic comparison and analysis of real-world sustainability disclosures under the EU’s new CSRD regime.

  The biggest innovation is MySRN, a free benchmarking hub that supports various user groups — from company representatives and auditors to researchers, educators, and students:

  • For researchers, SRN provides access to an unprecedented dataset of first-wave CSRD disclosures, including firms from the EURO STOXX 50, DAX 40, and other early adopters. The benchmarking dashboard allows detailed analysis of disclosure patterns, enabling empirical work on standard adoption, disclosure quality, and compliance trends.

  • For educators, SRN serves as a hands-on teaching tool. Instructors can build classroom activities around real company reports, use the AI assistant to help students navigate complex disclosures, and visualize differences in reporting practices across industries or countries using the dashboard.

  Registering takes only two minutes and unlocks free access to:

  • The full benchmarking dashboard

  • Benchmarking presentations across peer groups

  • Custom insights for covered firms

  🔗 Register here: https://www.srnav.com/auth/register
  ▶️ Watch the 1-minute video preview: Watch video

  SRN is designed to support the entire reporting ecosystem — and to empower the research and teaching community with open, practice-relevant resources.

  All the best,

  Thorsten, for the SRN team

• 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 26^th March 2025

  On Wednesday 26^th 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.