It is targeted at emerging scholars in any field of accounting who are currently pursuing a PhD. In line with the orientation of the IPA, the ESC seeks to promote the interdisciplinary study of accounting. Accordingly, emerging scholars interested in, and working on, the social, political, and organisational aspects of accounting theory and practice are particularly welcome.

The aim of the ESC is to provide emerging scholars with the opportunity to discuss their work with each other as well as with established accounting scholars. The main feature of the ESC is the presentation and discussion of students’ doctoral research.