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Summary of the Strategies to Create a More ‘Inclusive Classroom’ Event

The “Inclusive Classroom” event was a joint initiative by the European Accounting Association and the American Accounting Association aimed at discussing strategies for fostering inclusive classroom environments. The event featured several speakers who discussed the importance of diversity, equity, and inclusion (DEI) in educational settings, specifically accounting education. The focus was on sharing practical strategies to create more inclusive classrooms, addressing diverse student needs, and identifying potential gaps in current practices. Key Takeaways per Speaker:…
EKAETE EFRETUEI
EKAETE EFRETUEI
8 min read
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484

Double Materiality and ESRS-ISSB Interoperability

Since EFRAG and the ISSB began developing their respective sets of sustainability reporting standards, we’ve been grappling with a question that we’ve never really found a satisfying answer to (maybe we haven’t thought hard enough): On what grounds can a firm argue that a material impact („I“; only ESRS) that it has on people or the planet is NOT also a financially material risk or opportunity („RO“; both ESRS and IFRS SDS)? How does this…
Thorsten Sellhorn
Thorsten Sellhorn
5 min read
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657

About Beta Alpha Psi

Founded in 1919, Beta Alpha Psi is an honors organization for financial information students and professionals. There are over 300 chapters on college and university campuses with over 300,000 members initiated since Beta Alpha Psi’s formation. All of our chapters are AACSB, ACBSP, EPAS, EFMD, and/or EQUIS accredited. We are not a fraternity or sorority but an honors organization. Purpose The purpose of Beta Alpha Psi is to engage with members, industry and educational institutions associated with the…
BAHA DIYAROV
BAHA DIYAROV
3 min read
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383

Is auditors’ migration status associated with their performance?

Education is meant to foster the development of individuals and promote equality. However, in China, the uneven development across regions may undermine this mission. Graduates from universities in less developed areas often face discrimination in the job market, while their peers from more developed regions enjoy unfair advantages. This study investigates this issue, providing evidence of such discrimination.   Specifically, the researchers looked at how the quality of work performed by auditors in China is influenced…
ARC Commitee
ARC Commitee
2 min read
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371

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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453

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
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591

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
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501

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
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418

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
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767

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
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