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Exploring Multi-Level Drivers of Accountants’ Opinions on the Changes Introduced by the Corporate Sustainability Reporting Directive

Accounting, traditionally seen as a tool for optimizing economic performance, is now increasingly recognized as essential for supporting sustainability initiatives. Accountants play a key role in advancing sustainable development through their expertise in governance, risk management, business analysis, and their ability to effectively track and report on companies’ performance, as well as verify their reporting. The recently introduced Corporate Sustainability Reporting Directive (CSRD) expands reporting requirements to a broader range of companies and mandates assurance…
JOANNA KRASODOMSKA
JOANNA KRASODOMSKA
2 min read
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160

Moving beyond Beyond Budgeting

As in Shakespeare’s story of Hamlet, who contemplates whether to live or die, budgeting has for a long time been debated as a matter of “to be or not to be.” In our recent paper in the European Accounting Review, we wish to renounce this understanding.   The context We studied a large Scandinavian bank and found that it had abandoned budgeting and reinstated it in a new form. Despite its listing on the stock…
ARC Commitee
ARC Commitee
4 min read
0
211

Training of future accountants in higher education institutions of Ukraine

The article discusses some issues of teaching students the specialty “accounting”. The disciplines that were taught to future accountants in the 50s, 70s, 80s and in independent Ukraine are considered. Thus, it is possible to study the genesis of education of accountants in relation to the requirements of the time and economic situation. The clearly demonstrated difference between compulsory (fundamental) disciplines and auxiliary (elective, credit) disciplines clearly shows at what time which disciplines were considered…
Yurii_Kuzminskyi
Yurii_Kuzminskyi
2 min read
0
325

Voluntary Adoption of Recommended Reporting Practice in the Nonprofit Sector

The activity and influence of nonprofit organizations has grown exponentially in recent years. Associated financial framework requirements facilitate standardization and transparency of information regarding organizations’ financial affairs and provide a means to foster greater stakeholder trust. However, global nonprofit reporting financial framework requirements vary dramatically, from mandatory detailed reporting to recommended practices to completely voluntary.   A detailed nonprofit financial reporting framework, Charities Statement of Recommended Practice (Charities SORP), has been promulgated for both the…
ARC Commitee
ARC Commitee
3 min read
0
242

Sustainable Futures Hackathon 2024 – Hacking Place in Accounting Education

Sustainable Futures Hackathon 2024 – Hacking Place in Accounting Education Nick McGuigan, Charles H. Cho & David Derichs   This year the EAA Education Committee worked collaboratively with the Centre for Social and Environmental Research (CSEAR) to host the 2024 Sustainable Futures Hackathon during the opening of the annual congress, recently held in Bucharest, Romania. This year’s co-organisers Nick McGuigan (Monash University, Australia), Charles H. Cho (Schulich School of Business, York University, Canada) and David…
Anastasia Kopita
Anastasia Kopita
5 min read
0
463

EAA 2024 Classroom Session – Using Active Feedback to Develop Students’ Critical Thinking Skills

Dear EAA members, It was a great pleasure to see Suzanne McCallum from University of Glasgow offering the EAA 2024 Classroom session. Some information on the event are below. Anastasia EAA Classroom Session – Using Active Feedback to Develop Students’ Critical Thinking Skills It was an honour to present the classroom session at the EAA’s 46th Annual Congress in Bucharest. I really enjoyed the engagement and interaction with fellow educators, and it’s been great to…
Anastasia Kopita
Anastasia Kopita
5 min read
0
326

Twenty Years of Accounting in Europe: A Bibliometric Analysis

Introduction Accounting in Europe (AinE) is one of the two journals of the European Accounting Association (EAA) that publishes high-quality articles offering new insights for research, practice, policy, and regulation. Our scientometric overview synthesizes the scientific and policy-related contributions of AinE, using bibliometric techniques. It reveals the journal’s production and influence, sorting articles into categories, exploring collaboration patterns, unveiling key themes, identifying emerging trends, and outlining future research areas.   Methodological Insights This retrospective analysis,…
Michail Nerantzidis
Michail Nerantzidis
3 min read
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356

Sixth Ijiri Lecture on Foundations of Accounting at JAA Annual Meetings on August 26, 2024

Professor (Emeritus) Hiroyuki Itami of Hitotsubashi University has been invited by Professor Usui and the Japan Accounting Association (JAA) to deliver the Sixth Yuji Ijiri Lecture on Foundations of Accounting at the JAA annual conference on August 26, 2024.   The JAA annual conference will be held  at Waseda University, Tokyo, Japan  from Sunday August 25 to Wednesday August 28, 2024.   Lecturer: Hiroyuki Itami, Professor Emeritus, Hitotsubashi University Title: Foundations of research I learned…
BAHA DIYAROV
BAHA DIYAROV
< 1 min read
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567

Private Firm Accounting Literature Database

Given the importance of private firms for the global economy, there is a growing interest in research on private firms in general and on private firm accounting in particular. Our openly accessible online app (Privat Firm Accounting Literature Database) allows interested readers to explore their own dip into the literature. The database allows to filter for: Keywords / full-text search Topics (e.g. accounting quality, audit, banks, disclosure, IFRS, …) Country/Regions Data source (e.g. Orbis, Amadeus, or…
JOCHEN PIERK
JOCHEN PIERK
< 1 min read
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487

EAA TALENT WORKSHOP 2024

&#8212; EAA JOB MARKET FOR ACCOUNTING ACADEMICS (Madrid. November 8-9, 2024) Building Bridges between Young Talent and Academic Institutions https://eaa-jobmarket.ie.edu/ Institutions of higher learning witness increasing mobility of PhD students and faculty. Combining the strengths of the web and face-to-face initiatives, the Management Committee of the EAA agreed to launch the ninth edition of its job market, a Talent Workshop, for accounting academics. Supporting institutions The Talent Workshop held editions in 2015, 2016, 2017, 2018,…
BAHA DIYAROV
BAHA DIYAROV
4 min read
0
1200
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