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The End of Accounting and The Restructuring of Accounting Education

Strange; there are very few accounting papers examining the informativeness of financial reports and the effectiveness of standard-setters in providing useful information to investors and other stakeholders. Even fewer dare to propose changes to the current accounting system. The exception was a spate of studies subsequent to the adoption of IFRS, examining the improvement of information. But not much after that. We generally prefer to work on other issues, like corporate governance, debt contracting, analysts…
Baruch I. Lev
Baruch I. Lev
6 min read
0
433

The importance of regulation

"No, Martien, there is no 'CRD for Dummies'", Laetitia explained to me when I joined the EBA sub-group on Own Funds (bank capital) in the spring of 2009. My conversation with Laetitia was one of many that we had at EBA and Basel sub-committee meetings. These meetings led to CRD II, Basel III, and its European implementation: CRD IV.  Since that comment of my French counterpart, I realised the importance of regulations and institutions. Needless…
MARTIEN LUBBERINK
MARTIEN LUBBERINK
4 min read
0
425

How does digitization change Accounting Education?

For more than fifty years accounting has been strongly influenced directly by the technology and digital development. Digitization is normally viewed as a structural change for all industries (Bygren, 2016). Economies across the world are suffering this influence. The pressure of the digitization on our lives is so tense that one can hardly find a life aspect that is not affected by it. It’s the competition issue and market fit question if the industry can…
ANNA VYSOTSKAYA
ANNA VYSOTSKAYA
5 min read
0
5461

Playing with Legos … stimulating critical thinking and active learning

Prof. dr. Patricia Everaert and dr. Evelien Opdecam provided an invited Class Room Session at the EAA in Valencia on Wednesday 10th of May, 2017.  They instructed colleagues on active learning by playing with Legos. “By playing a part of the Redesign Game with real Lego-bricks, participants felt how the Redesign Game works for the student. Colleague academics from all over the world experienced the fun of active learning in small teams, which provided ideas to…
PATRICIA EVERAERT
PATRICIA EVERAERT
2 min read
0
127

ARC – the digital transformation of the EAA community

The launch of the Accounting Resources Centre (ARC) is a milestone in the 40 year history of the EAA.  Today’s academic knowledge creation and diffusion has changed to a highly networked process where digital interaction becomes increasingly important. Young scholars are used to live both in a real (tangible) and digital world, as reflected in their use of online social platforms, banking, shopping etc. In addition to the annual meeting, talent workshop and the doctoral events (PhD…
PHILIP JOOS
PHILIP JOOS
3 min read
0
5592

The Doctorate in Accountancy in Europe: 4.1

My 'favorite' explanations for the low propensity to do a Doctorate in Accountancy in Europe are two. In addition to poor design. These two will no doubt also draw comments. Evidently, there will be other causes. 1. A narrow attitude among European accountancy faculty regarding the aim of an Accountancy Doctorate. That keeps the number of doctoral candidates in Accountancy low. The 'holy' aim of most Accountancy professors is for all new Doctors to go…
WILLEM BUIJINK
WILLEM BUIJINK
3 min read
0
367

The Doctorate in Accountancy in Europe: 4.0

Apart from taking a stand on the design of an Accountancy Doctorate/PhD in Europe, there is something else that the EAA (community) should address relevant for that Doctorate. That is the (very) low Doctorate Propensity in Accountancy in Europe. That topic deserves a further series of posts, but I will just do the introduction to the problem here in 2 posts. Doctorate propensity in an academic area is the number of Doctorates in that area…
WILLEM BUIJINK
WILLEM BUIJINK
3 min read
0
325

Working in different countries as an accounting scholar – Perspectives on research, teaching and beyond

"Perspectives on working as an accounting scholar on both sides of the pond" is an interview from the "EAA Newsletter – Interview series" with Martin Holzhacker about his insights on the day‐to‐day life on the job, particularly on research, teaching or the job market, as well as on other institutional features of three different academic environments (Germany, the Netherlands, and the US). Working in different countries as an accounting scholar – Perspectives on research, teaching and beyond From…
Sebastian D. Becker
Sebastian D. Becker
< 1 min read
0
32

Choosing a PhD-program in accounting: coursework is not a cost but an investment!

When I started my PhD in September 2006 at KU Leuven, which is also the school at which I obtained my BSc and MSc in Business Economics, I was happy to see that I only had to follow 5 courses in the first year of my PhD. My reasoning at that point in time was that a lower amount of courses would give me more time for research. None of the courses I had to…
BART DIERYNCK
BART DIERYNCK
6 min read
0
4308

EAA Talent Workshop – Attending a job market conference after your PhD in Accounting

&#8220;How to get a job after your PhD in Accounting: Experiences from attending the first EAA Talent Workshop&#8221; is an interview from the &#8220;EAA Newsletter &#8211; Interview series&#8221; with Claudia Imperatore about her insights from attending the first job market conference in Madrid: The EAA Talent Workshop. She also attended the Miami job market conference and shares the Do&#8217;s and Dont&#8217;s and some general information about such conferences. EAA Talent Workshop &#8211; Attending a job…
Sebastian D. Becker
Sebastian D. Becker
< 1 min read
0
4868
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