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Videogames: a useful tool for Accounting Learning?

Although the use of games has long been present in higher education classrooms, there remain many unresolved questions in relation to its effectiveness. At the EAA 2017 PhD Forum, we focused on the effectiveness of Digital Game Based Learning (DGBL) and, in particular, on videogames, as a relatively new instrument for educational use in higher education environments. If we examine the history of game use in higher education, we realize that simulations have been the…
Soledad Moya
Soledad Moya
4 min read
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7202

Editors’ view on the review process in accounting journals

Editors’ view on the review process in accounting journals, presented at the EAA 2017 In the 2017 EAA Congress, the editors of leading accounting journals presented some useful insights into the review process. The editors in the panel were Keith Robson, editor of Accounting Organizations and Society; Hervé Stolowy, editor of European Accounting Review; Mark Clatworthy, joint editor of Accounting and Business Research; Mary Barth, incoming editor of The Accounting Review, Paul André, editor of…
Helena Isidro
Helena Isidro
4 min read
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28190

Welcome to the EAA Accounting Research Centre (ARC)

Initially launched in September 2016 with the goal of supporting the research productivity of doctoral students and junior faculty, the ARC represents a milestone in the 40-year history of the EAA and contributes to expanding our research community, enhancing the exchange of ideas and improving collaboration. We are pleased to announce a fully renovated platform, which includes new features, content and editorial team. Continuing its initial structure, the ARC is formed of three pillars. First and foremost,…
MARK ANTHONY CLATWORTHY
MARK ANTHONY CLATWORTHY
4 min read
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1096

Use Python to calculate the facial width to height ratio (fWHR)

There is a rise of papers that calculate the Facial Width-to-Height ratio (fWHR) as a proxy for the personal/physical traits (“facial masculinity”) of executives such as CEOs. There is no perfect definition on what the fWHR captures, but most papers interpret the fWHR to be associated with traits such as aggression, risk-seeking, and egocentrism. For a more comprehensive discussion I recommend reading Lefevre, et al. (2013) and Jia, van Lent, and Zeng (2014), available here:…
Ties de Kok
Ties de Kok
5 min read
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10645

A note on Martin Messner’s ‘Using Interviews’ slide deck

By Chris Chapman The research interview, like any other method, requires clarity of purpose, careful planning and execution, and its results require appropriate interpretation in relation to the chosen research question.  Yet for many, if not most, accounting researchers, the nature of the judgements and decisions required by this method are unclear, whereas the challenges of negotiating access, the concern over the reliability and representativeness of interview data, and the link between such data and…
Chris Chapman
Chris Chapman
2 min read
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9988

The Doctorate (PhD) Propensity in Accountancy in Europe is abnormally low: the EAA should investigate why and what to do about it.

John Flower reacts to my EAA Newsletter note about the low doctorate propensity in accountancy in Europe. He agrees that it is low. He then argues, to my surprise, that it is not low enough and explains why he thinks this. In fact, reading his reaction, one gets the impression that he thinks the doctorate propensity in accountancy, not just in Europe, should be zero. Summarizing his arguments: 1. accountancy researchers with a bachelor and/or…
WILLEM BUIJINK
WILLEM BUIJINK
6 min read
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6464

Are there too many PhDs?

By John Flower In the last issue of the EAA Newsletter, Willem Buijink argued that European universities produce too few PhDs in accounting and that the EAA should seek to change this situation.[1] In this note I argue the exact opposite – that, at present, European universities are producing far too many PhDs in accounting and that it would be foolish and a waste of resources to seek to increase this already excessive number. I…
JOHN FLOWER
JOHN FLOWER
12 min read
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756

The EAA Doctoral Colloquium – Perspective of a student

During an important career focused panel session one day at the EAA Doctoral Colloquium in Valencia this year, I found myself thinking “how does a PhD student from the University of Graz navigate himself to become an Accounting Professor?” The path is not always clear and there is a great deal of competition, but this Colloquium was fundamental in starting me on the right path. I am quite sure that I wasn’t the only person…
Harald Hinterecker
Harald Hinterecker
4 min read
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722

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
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710

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
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694
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