logo
logo

Latest Blogs

The Blog section facilitates scholarly reflections on timely topics. It also welcomes informed opinions and actively encourages practitioner and policy perspectives, including those with strong viewpoints. You can find three types of blogs:

  • “Research”: blogs based on recently published papers as well as working papers addressing timely topics.
  • “Education”: blogs related to teaching ideas, tips or issues.
  • “Impact and Engagement”: blogs through which members can share their perspectives on academic topics.

At the moment of preparing the blog, you may want to use one of the three categories to increase the visibility and access,

Moreover, an informal style is welcome and you may want to keep it within approximately 400 words.

Submissions to the Blog section are welcome at all times from EAA members. For further inquiry, you can contact Evisa Mitrou (e.mitrou@qmul.ac.uk).

Access to ACCA’s Certificate in Data Analytics (Cert DA) and Certificate in Sustainability for Finance (Cert SF)

The EAA members can have access to the above certificates free of charge. The number of certificates allocated as part of this offer is 150 for Cert DA and 150 for Cert SF.   To receive content of the above courses free of charge, colleagues should follow these steps:   Complete this form: Exclusive access to ACCA certificates On completion of the above form, links to access these courses and codes to use for full…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
0
39

Call for Papers: Executive Personality and Management Accounting

Narcissistic executives perform better under bonus- than under penalty-framed contracts. Overconfident managers often weaken the effectiveness of firms’ budgeting processes. These findings show that executives’ personalities shape both the design and the effectiveness of management accounting and control systems (MACS). Understanding this link helps us design MACS more effectively. We therefore draw your attention to a new Call for Papers in the Journal of Accounting &amp; Organizational Change entitled “Bright Minds, Dark Shadows: Executive Personality…
PHILIPP RICHTER
PHILIPP RICHTER
< 1 min read
0
75

What Do You Recommend? Communication in Autonomous Teams and (Dis)Honest Reporting

As more firms empower autonomous teams to plan work and report results, a natural question arises: what happens to honesty when teammates start talking? This study explores whether, and through which mechanisms, team communication nudges budget reports toward truth-telling or toward misreporting. We draw on social norm theory to argue that communication between team members with different reporting preferences can shift what teammates believe others do and expect them to do. Because initially honest members…
ELICA KRASTEVA
ELICA KRASTEVA
3 min read
0
137

Bonus or penalty contracts in relative performance schemes: a question of regulatory focus

In many organizations, incentive systems are designed with the simple assumption that offering bonuses or threatening penalties will automatically improve employee performance. However, businesses often overlook how differently people respond to these incentives based on their individual motivations. As a result, some incentive schemes fail to deliver the expected boost in performance, or even lead to stress and disengagement. There is still limited understanding in practice about when a particular type of contract—such as a…
ELICA KRASTEVA
ELICA KRASTEVA
3 min read
0
161

Global Research Impact Framework: Exposure Draft

The European Accounting Association, jointly with, American Accounting Association, Academy of Management, Asia Academy of Management, Association for Information Systems, Academy of International Business; American Marketing Association, Production &amp; Operations Management Society, Journal of Operations Management, and coordinated by AACSB, is part of the Global Research Impact Task Force.&nbsp; Explore the Global Research Impact Framework: Exposure Draft and share your feedback through the embedded survey to help refine the framework: https://www.aacsb.edu/insights/reports/2025/research-impact-framework-exposure-draft &nbsp; &nbsp; &nbsp;
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
0
149

Risks of Overemphasizing Soft Skills in Junior Auditor Recruitment

The recruitment process is central for managing human capital and attracting staff motivated to pursue a career in auditing. Soft skills such as communication, leadership, and self-management abilities are often emphasized during recruitment, as they are seen as key to future leadership and are increasingly regarded as important for audit quality. However, new research suggests that this emphasis on soft skills risks creating expectations that are not met when gaining initial work experience, making newly…
ELICA KRASTEVA
ELICA KRASTEVA
2 min read
0
154

ACCA and the European Accounting Association collaborate to strengthen profession

ACCA and EAA forge strategic partnership to support academic upskilling, research collaboration, and student engagement &nbsp; ACCA (the Association of Chartered Certified Accountants) and the European Accounting Association (EAA) have signed a Memorandum of Understanding. The partnership aims to strengthen collaboration between academic leaders across Europe and professional body counterparts with a focus on advancing research, providing opportunities for upskilling and inspiring the next generation of students to pursue careers in accountancy. This partnership aims…
BAHA DIYAROV
BAHA DIYAROV
3 min read
0
276

The EAA Annual Congress Host Programme

Join the EAA Annual Congress Host Programme At this year’s congress at LUISS in Rome, the EAA Diversity, Equity, and Inclusion Committee (DEIC) will launch the EAA Annual Congress Host Programme to support first-time attendees. Due to its size, the congress can sometimes be a difficult place to introduce members to each other, especially when they are new to the EAA community. The aim of this initiative is to enable new participants to meet colleagues…
EKAETE EFRETUEI
EKAETE EFRETUEI
3 min read
0
286

ESRS: Back to Ball & Brown (1968)?

In the current debate on the European Sustainability Reporting Standards (ESRS), one theme stands out as both surprising and irritating: Few — with Christine Lagarde or PRI among the notable exceptions — seem seriously interested in understanding whether the hundreds of widely contested ESRS data points are actually useful to stakeholders. The conversation is dominated by confident claims: “Most of these data points are useless.” “Nobody will ever use them.” “It’s disclosure overload.” These statements…
Thorsten Sellhorn
Thorsten Sellhorn
5 min read
0
1102

Prize/sponsorship announcement from OIC for accepted papers for the EAA 2026 Congress in Prague

The Italian Accounting Standards Setter (Organismo Italiano de Contabilità&nbsp;-OCI) is seeking academic input and aiming to promote and recognise high-quality research on accounting topics of particular relevance to their work. They will therefore sponsor* three prizes (€5,000 each) for outstanding papers focusing on the following three topics: &nbsp; *&nbsp;&nbsp; The usefulness of sustainability reporting information &nbsp; *&nbsp;&nbsp; Connectivity between financial and sustainability reporting information &nbsp; *&nbsp;&nbsp; Rethinking the statement of cash flows These papers will…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
0
1230