logo
logo

Latest Blogs

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
0
12783

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
0
10247

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
0
6770

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
0
1194

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
0
1089

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
1082

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
1074

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
6018

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
342

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
6251
WordPress Cookie Plugin by Real Cookie Banner