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Accounting Research in Central & South America

Within the series of virtual conversations on “Diversity and Equity”, the European Accounting Association (EAA) Virtual Activities Committee is delighted to invite you to the event “Accounting Research in Central & South America”, which will take place on Zoom, on April 19th, 2023, at 2:15 – 3:45 pm CET. Registration is free and open here. Central & South America consists of a diverse set of countries that nonetheless face common political, economic, and social problems; among these, high…
BAHA DIYAROV
BAHA DIYAROV
6 min read
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741

EAA ARC International PhD Visit Scheme – An experience

My name is Giannis Lessis, and I am a Ph.D. student at the Athens University of Economics and Business (AUEB). During the Autumn semester of 2022/2023, I was a research visitor at Lancaster University (LUMS) supported by EAA ARC Ph.D. International Visit Scheme. The experience was outstanding, and I highly recommend whoever else is interested in pursuing it. The benefits of the Ph.D. visit are numerous and on multiple levels. First, I developed my Ph.D.…
ARC Commitee
ARC Commitee
2 min read
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733

#callforpapers 14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain)

#callforpapers 14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain). For further details, visit the conference website: https://www.upo.es/congresos/csear-spain2023?fbclid=IwAR1KhDOtEfOb4-k-TbuW63ZGoNyHNVj8J5PM6pxzwGAYzPR8bDfP3_50YVQ
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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900

Academic Empathy Dialogue: “Theory and theorizing in accounting”

The EAA Virtual Activities Committee is pleased to announce a new Academic Empathy Dialogue on the topic of “theory and theorizing in accounting” hosting Alfred Wagenhofer (University of Graz) and David Cooper (University of Alberta), mediated by Eija Vinnari (Tampere University). The event will take place on Zoom on March 14th at 5:00pm Brussels time. The recording is available here. The notions of theory and theorizing continue to spark debate among accounting scholars. One persistent…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain)

#callforpapers 14th CSEAR Spain Conference, October 19th-20th 2023 (Córdoba, Spain). For further details, visit the conference website: https://www.upo.es/congresos/csear-spain2023 &nbsp;
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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734

Big Data: game changer for business processes and management accounting

Recent study uses experimental and textual analyses to understand how managers use big data, e.g., social media, relative to traditional data in their budgeting procedures. In a period of substantial technological change, big data is a game changer for multiple business processes, including management accounting.   Big data and downwards forecasts A recent study from the University of St.Gallen, Monash University, Laval University and the University of Melbourne asked: Do managers utilise information collected via…
ARC Commitee
ARC Commitee
2 min read
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567

7 observations from a literature review on performance measurement

What drives the use of performance measurement (PM) systems in the public sector? And what are the effects of PM use? In a recent study in Financial Accountability &amp; Management (Van der Kolk, 2022, open access), I address these questions. I do so by reviewing survey papers on public sector PM published in all major accounting outlets, i.e., 3, 4, and 4* journals from the ABS journal list (2018). In this blog, I highlight seven…
Berend van der Kolk
Berend van der Kolk
7 min read
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1089

Publication outcomes after presenting at the EAA Annual Congress

by Edith Leung and Jochen Pierk December 2022 One of the most visible activities of the EAA is the Annual Congress, which provides a forum for academics to meet and discuss research. Although the Congress serves many important purposes, such as symposia and networking, a key reason for many academics to attend is to present and receive feedback on ongoing research in one of the scientific sessions. The aim of these sessions is to help…
JOCHEN PIERK
JOCHEN PIERK
11 min read
1
2107

Can Corporate ESG Reports Tackle ESG Ratings Confusion?

Investors are increasingly incorporating assessments of companies’ performance on environmental, social, and governance (ESG) dimensions in their portfolio decisions. The global assets under management of the signatories of the United Nations Principles for Responsible Investment (PRI) has grown from about US$20 trillion in 2010 to about US$121 trillion in 2021.[1] Similar to traditional investors’ reliance on sell-side analysts and credit rating agencies as information intermediaries, socially responsible investors rely on ESG rating agencies as information…
ARC Commitee
ARC Commitee
6 min read
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910

Complexity European Sustainability Reporting Standards overwhelming

The proposed ESG reporting standards presented by the EU last week are overwhelming. I advocate to limit reporting requirements to two metrics: profit and emission reductions. Last week, EFRAG published the first version of the European Sustainability Reporting Standards. The set of standards describes in detail the topics that companies report on and also obliges them to develop targets that define the company&#8217;s ambition. The ESG metrics are presented in 15 appendices spanning many hundreds…
Jan Bouwens
Jan Bouwens
5 min read
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