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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 Krasteva, Elica (elica.krasteva@liverpool.ac.uk).

Interfirm cooperation and capital market performance: automated textual analysis of voluntary disclosures in Form 10-Ks

In today’s business environment, firms are increasingly struggling to navigate through volatility and uncertainty. Therefore, successful cooperation across corporate and even industry boundaries is becoming highly important. In this context, interfirm cooperation (IFC) refers to an informal, non-equity-based arrangement typically formed by a small and limited number of independent firms pursuing individual, compatible, or concurrent, joint goals. A recent example of this is the partnership between heavy equipment manufacturer Caterpillar and technology firm Nvidia, which…
ELICA KRASTEVA
ELICA KRASTEVA
3 min read
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Sophisticated information systems and controller involvement in strategy development

In this paper published in the European Accounting Review, we investigate whether the sophistication of management accounting information systems (MAIS) enhances controllers’ involvement in strategy development. Prior research offers inconclusive and largely qualitative evidence on this relationship: while some studies suggest that more advanced systems enable a stronger strategic role for controllers, others report limited or no such effect. Against this mixed empirical backdrop, we develop and test a role-theoretical model that links MAIS sophistication…
ELICA KRASTEVA
ELICA KRASTEVA
2 min read
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The Last Signal Wins: What Professional Tennis Can Teach Us about Performance Feedback

Why the Latest Performance Signal Matters Consider two employees with similar overall performance. One initially performs below colleagues but subsequently improves and receives positive recent performance information. The other starts strongly but receives negative information about their latest results. Although their cumulative performance may be comparable, is their subsequent performance likely to be the same? In our forthcoming article in European Accounting Review, we examine how individuals perform after receiving contradictory performance signals. Drawing on…
ELICA KRASTEVA
ELICA KRASTEVA
2 min read
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Can Management Control Impact Sustainable Behavior?

From prior research, we know that management control can impact employee motivation and behavior. In our new study, recently published in Public Administration Review, we find that sustainability-related management controls can stimulate pro-environmental behavior of employees. Below, we highlight our main findings. Pro-environmental behavior and management control While CO2 levels are reaching record high levels, the scientific consensus is that it is “unequivocal that human influence has warmed the atmosphere, ocean and land” (IPCC 2023).…
Berend van der Kolk
Berend van der Kolk
3 min read
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161

Call for Papers: Special Issue in International Journal of Auditing, “Audits Beyond Public Companies”

 The idea behind this special issue is to broaden the focus of auditing research to include audit practices outside the typical public company context.  So far, audit research has mainly focused on auditors and audit practices related to public companies. However, the majority of audit engagements actually involve non-listed clients. Looking at how the audit market is shaped in practice means looking at the auditors who work with these clients.  From the client perspective, and…
ELICA KRASTEVA
ELICA KRASTEVA
3 min read
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462

Extended Deadline for the 10th Workshop on Accounting and Regulation (Siena – June 25-27, 2026)

New Deadline for applications: 24th April 2026 (to be submitted by email to dipietra@unisi.it) The 10th Workshop on Accounting & Regulation will take place in the Rectorate building of the University of Siena (Via Banchi di Sotto, no. 55, Siena) and the “Santa Chiara Lab” (Via Valdimontone nº 5, Siena) from June 25th to June 27th, 2026. The submission of papers addressing Accounting & Regulation topics is welcome and should be done by email to dipietra@unisi.it…
CLAUDIA IMPERATORE
CLAUDIA IMPERATORE
< 1 min read
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690

Academic Empathy Dialogue on Tax and Taxation

The recording is available here. The EAA Virtual Activities Committee is delighted to announce that the next Academic Empathy Dialogue on Tax and Taxation will be held on April 20, 2026 at 3:00pm Brussels time.&nbsp; This Academic Empathy Dialogue brings together&nbsp;Caren Sureth-Sloane&nbsp;and&nbsp;Lotta Björklund Larsen&nbsp;to explore how different disciplinary perspectives shape our understanding of taxation. The Dialogue will be moderated by&nbsp;Diana Falsetta. While both scholars study the role of taxes in shaping individual and societal behavior,…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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497

International Rules, Local Meanings: Culture and Diversity in Accounting and Governance – Event Summary, Learning and Future Research Directions

The EAA DEI Committee hosted a session on how culture and diversity shape accounting, auditing, and governance. The discussion started from a simple but often neglected point: culture is not peripheral to accounting practice. It influences how accountability is understood, how rules are interpreted, whose judgments are treated as credible, and which practices come to be seen as normal. Chaired by Timur Uman (Jönköping International Business School, Sweden), the session brought together three complementary perspectives.…
EKAETE EFRETUEI
EKAETE EFRETUEI
4 min read
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453

Can budgeting impact employee wellbeing?

Although many may think of accounting as something abstract that happens only in spreadsheets, our new study shows that budgeting can impact employee wellbeing. Specifically, based on a large survey in a well-known multinational, we find that participative budgeting practices can enhance job satisfaction and diminish presenteeism of middle managers. Stress at work First, let&#8217;s consider for a moment the typical middle manager. Sandwiched between top-management and the employees, they often find themselves in stressful…
Berend van der Kolk
Berend van der Kolk
3 min read
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Echoes of Populism in Corporate Reporting: Evidence from Poland

How do contemporary political forces shape what companies say about themselves? In a new paper, Echoes of Right-Wing Populism in Annual Reports of Polish Listed State-Controlled Companies, published in Accounting in Europe, we explore how right-wing populism has leaked into corporate narrative disclosures in a European context. &nbsp;Drawing on the populist syndrome model, the study analyses annual reports of Poland’s largest listed state-controlled companies before and after 2015, when a right-wing populist party came to…
Evisa Mitrou
Evisa Mitrou
2 min read
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