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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 Evisa Mitrou (e.mitrou@qmul.ac.uk).

Institutional logics and IPSAS preparedness: evidence from Portuguese public sector entities

Public sector accounting reforms are rarely linear or predictable. Our research investigates how competing institutional logics shaped the preparedness of 229 Portuguese public entities as they transitioned toward an IPSAS-based accounting system. We developed a novel diagnostic proxy to capture the critical “middle phase” between formal adoption and actual implementation—where intentions are translated into tangible actions. This approach enabled us to assess not only whether entities initiated the reform, but also how effectively they mobilized…
BAHA DIYAROV
BAHA DIYAROV
2 min read
0
69

2025 Junior Network Virtual Workshop

The EAA is pleased to announce that the 2025 Junior Network Virtual Workshop will be held on Zoom, on December 18th, starting at 10 am.    The submissions were invited by the EAA Virtual Activities Committee in collaboration with the Editors of the PMI and the Chairs of the EAA Doctoral Colloquium, in an effort to further support students who submitted to the PMI in the past or applied to the EAA DC.    We hope this initiative…
GIOVANNA MICHELON
GIOVANNA MICHELON
< 1 min read
0
165

Researcher Exposure to Political Risks

The year 2025 will likely be remembered as the moment where politics and academia became deeply divided. Universities are increasingly under scrutiny for allegedly advancing partisan research agendas. To safeguard their credibility and autonomy as well as to protect their academics, universities should strive to minimize their exposure to politically charged research priorities. Individual researchers, too, benefit from steering clear of such topics—but they cannot achieve this independence alone. The danger of political bias arises…
Jan Bouwens
Jan Bouwens
4 min read
0
247

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
317

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
350

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
410

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
332

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
1252

Labour Rights Movements and Modern Slavery Audit Disclosures within Global Supply Chains: A Political Mediation Perspective

Modern slavery audit disclosure is essential for corporate accountability in eliminating slavery from business operations, particularly in global supply chains. Detecting and disclosing modern slavery has become a crucial corporate transparency issue. Broader stakeholder concerns and recent modern slavery regulations create an unique research setting to explore how a particular transparency and accountability tool, the modern slavery audit (a form of social audit), is used to improve transparency in global supply chains. By employing the…
ARC Commitee
ARC Commitee
4 min read
0
1263

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&#8217;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…
Thorsten Sellhorn
Thorsten Sellhorn
2 min read
0
1184