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What challenges does the digital economy bring to accounting?

The digital revolution and the dematerialization of the economy are under way, but what impact will this have on accounting? This blog presents a short summary of my policy paper “What impact will the digital economy have on accounting? The challenge of intangible assets’ recognition” (Jeny, 2017), where I aim to shed light on this issue by studying the possible accounting implications of the digital economy and, in particular, their impact on the role of…
ANNE JENY-CAZAVAN
ANNE JENY-CAZAVAN
3 min read
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1391

To follow or not to follow prior meta-analyses: Synthesizing empirical archival studies in accounting

This post is based on my working paper “Recognition and Disclosure of Intangible Assets—A Meta-Analysis Review” co-authored with Anne Jeny (ESSEC Business School). Following prior literature in one’s field is generally a good thing. That is how science and knowledge is built—incrementally. This, however, is the story of why we chose to not follow prior accounting literature that uses meta-analysis techniques. A while back, my co-author and I set out to review the empirical accounting…
RUCSANDRA MOLDOVAN
RUCSANDRA MOLDOVAN
3 min read
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18514

Propensity to take accounting doctorates (PhD) in Europe: is it a matter of quantity or quality?

I find the debate on the propensity by European students to take accounting doctorates very stimulating. It’s interesting to see how accounting academics can take such distant positions on an issue (the need for high level education) that should make everybody agree. As a dean of an undergraduate school and former director of an MSc program, I have often found myself in the position to answer questions like ‘is a higher level degree really needed…
ANNALISA PRENCIPE
ANNALISA PRENCIPE
4 min read
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9022

A note about doctorates in Europe

I have read the posts about the propensity to take accounting doctorates. For one thing, the statistics for the number of accounting doctorates taken in Germany, Austria and German-speaking Switzerland are not comparable to those in other countries, because it is commonplace for graduating students in economics or business in the German-speaking region to take a doctorate even if they are not interested in becoming academics. My guess is that fewer than 10% of the recipients…
STEPHEN ZEFF
STEPHEN ZEFF
2 min read
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905

Retrieving data from WRDS directly using Python, R, and Stata

Downloading data from the WRDS website is convenient but not the most transparent and replicable as it requires a workflow along the lines of: Create a list of identifiers using your program (i.e. Python) Load the identifiers into the WRDS web interface + make your query Download the resulting data from WRDS into a file Load the WRDS data file back into your program The problem is that step 2 and step 3 happen outside…
Ties de Kok
Ties de Kok
4 min read
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4360

Academic Network

The <IR> Academic Network provides a space for connecting theory and practice by bridging academia to those who directly prepare and benefit from integrated reports. The IIRC is looking for partners to help harness the support and enthusiasm of the participants in this network. See more information here: http://integratedreporting.org/news/iirc-announces-invitation-to-tender-to-support-academic-network/  [deadline for expressions of interest is 30 March 2018]  
ARC Commitee
ARC Commitee
< 1 min read
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IASB Research Forum

The interests of the academic and standard setting communities are sometimes regarded as being misaligned (for instance, see Fülbier, Hitz and Sellhorn, 2009; Singleton Green, 2010; Rutherford, 2010; and Singleton-Green, 2015). Academic research is often accused of lacking in relevance to standard setters, too technical to be understandable and/or poorly communicated. At the same time, standard setters are sometimes charged with not making full use of the reliable and independent evidence provided by academic studies…
ARC Commitee
ARC Commitee
2 min read
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1702

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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7524

Editors’ view on the review process in accounting journals

Editors&rsquo; 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; Herv&eacute; Stolowy, editor of European Accounting Review; Mark Clatworthy, joint editor of Accounting and Business Research; Mary Barth, incoming editor of The Accounting Review, Paul Andr&eacute;, editor of…
Helena Isidro
Helena Isidro
4 min read
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28337

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&nbsp;milestone&nbsp;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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1477
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