The symposia video recordings are available here.
SYMPOSIA PROGRAMME
SYMPOSIUM 1
FAIR GOBAL TAXES – HOW ACCOUNTING AND TAX RESEARCH CAN HELP TO ESTABLISH FAIR GLOBAL TAXES
Wednesday May 11, 13:30 – 15:00
NHH AUDITORIUM A
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalization of the economy. The new tax system promises to allocate a higher share of tax revenues to end-market countries and help to fight tax avoidance and increase compliance and fair distribution of tax revenues. Critics, however, have argued that it will complicate reporting for multinational businesses and have little effect on the efficiency of the international tax system.
CHAIR:
Maximilian Todtenhaupt – NHH Norwegian School of Economics, NoCeT
PANELISTS:
John D. Gallemore (University of North Carolina Kenan-Flagler Business School)
Martin Jacob (WHU, Otto Beisheim School of Management)
Michael Riis Jacobsen (Chief Specialist, Norwegian Ministry of Finance)
Rolf Saastad (Managing Partner Deloitte Advokatpartner )
SPONSORS:
NoCeT, Norwegian Centre For Taxation
SYMPOSIUM 2
IN SEARCH OF CONNECTIVITY BETWEEN SUSTAINABILITY REPORTING AND FINANCIAL REPORTING
Wednesday May 11, 15:30 – 17:00
NHH AUDITORIUM A
Worldwide and especially in Europe, the companies reporting landscape is drastically changing. Soon ISSB and EFRAG will both start to issue standards in the sustainability reporting domain. In addition to their financial statements, companies will have to publish mandatory sustainability information in the very near future, so users will have two sets of information. Connectivity together with two related aspects becomes key: the materiality approach that characterizes the two sets and their assurance. This symposium would like to delve deeper in these connectivity-related issues and know the panel members’ views about the relevant issues.
CHAIR:
Lars Jacob Tynes Pedersen, NHH Norwegian School of Economics
PANELISTS:
Saskia Slomp (CEO – European Financial Reporting Advisory Group – EFRAG),
Ann Tarca (Board Member IASB)
Kirsten Margrethe Hovi (Head of Extra-Financial Reporting Norsk Hydro ASA)
Karen Kvalvag (CEO, Norwegian Institute of Public Accountants);
SPONSORS:
Norwegian Institute of Public Accountants
SYMPOSIUM 3
EDITORS’ PANEL
Thursday May 12, 09:00 – 10:30
GRIEGHALLEN, PEER GYNT
CHAIR:
Ileana Steccolini (CHAIR, STANDING SCIENTIFIC COMMITTEE, EAA)
PANELISTS:
Niamh Brennan (ACCOUNTING, AUDITING & ACCOUNTABILITY JOURNAL)
Mark Clatworthy (ACCOUNTING AND BUSINESS RESEARCH)
Andrei Filip (ACCOUNTING IN EUROPE)
Robert Knechel (THE ACCOUNTING REVIEW)
Martin Messner (ACCOUNTING, ORGANIZATIONS AND SOCIETY)
Beatriz Osma (EUROPEAN ACCOUNTING REVIEW)
Marco Trombetta (JOURNAL OF ACCOUNTNG AND PUBLIC POLICY)
SYMPOSIUM 4
THE MODERN CFO
Thursday 12 May, 11:00 – 12:30
GRIEGHALLEN, PEER GYNT
The adoption and deployment of digital technologies create new opportunities for improvements in modern organizations. Automatization and real-time data collection, analysis, and reporting enable use of more frequent and detailed performance measures and decision supports. Knowledge about how these digital technologies interact with CFOs responsibility and organizations management control system is in its infancy. McKinsey (2021) show in their survey that the CFO´s responsibility have grown the recent years related to the organizations’ digitalization. One finding in their study is that the share of finance leaders that are responsible for the digital activities has more than tripled the last five years. The symposium addresses implications for the CFO role and finance function.
CHAIR:
Katarina Kaarbøe (NHH Norwegian School of Economics)
PANELISTS:
Are Torpe (Head, CFO Advisory, KPMG), Ivar Gjul (Partner, CFO Advisory, KPMG) and Knut Strøm Enersen (Head, Future of Finance), Schibsted ASA: The future of the CFO – a practice perspective
Utz Schäffer (WHU – Otto Beisheim School of Management): The future of the finance function – an academic perspective, Germany,
Sebastian Firk (Chair of Management and Control, University of Göttingen): The modern CFO role and its implications for teaching,
Steve Sutton (NHH Norwegian School of Economics): The finance function, digitalization and decision bias
SPONSOR:
SYMPOSIUM 5
ACCOUNTING FOR CLIMATE CHANGE: OPPORTUNITIES FOR MANAGEMENT ACCOUNTING
Thursday 12 May, 14:00-15:30
GRIEGHALLEN, PEER GYNT
Governments, businesses, and communities are calling for response to global climate change. Organizations of every size and industry are considering how to respond to new stakeholder expectations to reduce their carbon footprints and align corporate activities to planetary limits.
Management accountants have the competencies to develop decarbonization plans that align with a business’ purpose, values, business model, and strategy. Developing these plans include meaningful senior management action and multidisciplinary partnering. The world needs the skill set and the ethics of the profession to build an accounting ecosystem that meets the evolving demands of its stakeholders and a safe operating space for humanity.
CHAIR:
Laurie Burney CMA, CSCA (Baylor University & IMA Professor-in-Residence)
PANELISTS:
Lies Bouten (IESEG School of Management)
Matias Laine (Tampere University)
Carlos Larrinaga (University of Burgos)
Mike Schulze (CBS International Business School & IMA Europe Honorary Professor-in-Residence 2022-2024)
SPONSOR:
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IMA | Institute of Management Accountants
SYMPOSIUM 6
EAR SYMPOSIUM: PREREGISTERED STUDIES: A WAY TO MAKE THE REVIEW PROCESS MORE PRODUCTIVE AND FUN?
Thursday 12 May, 16:00-17:30
GRIEGHALLEN, PEER GYNT
The purpose of this symposium is to discuss the concept of preregistered studies from the perspective of editors, reviewers, authors and readers. The editorial team of the European Accounting Review considers establishing a track in our annual conference where proposals for preregistered studies will be presented for feedback. Introducing preregistration into the review process implies a two-stage process, where first a study plan is submitted for review and then, after successful completing the first stage of the review process, at the second stage the completed study is only reviewed to verify that it has been diligently executed in its preregistered form and that its findings are clearly communicated. We will discuss the benefits and costs of such a process across methods and fields present in accounting research.
CHAIRS:
Beatriz Garcia Osma (Carlos III, Madrid; Editor EAR) and Joachim Gassen (Humboldt University, Berlin)
PANELISTS:
Jeremy Bertomeu (Washington University – St. Louis)
Jan Bouwens (University of Amsterdam)
Andrea Mennicken (LSE)
SYMPOSIUM 7
APPROACHING SUSTAINABILITY THROUGH ACCOUNTING EDUCATION
Friday 13 May, 09:00 – 10:30
GRIEGHALLEN, PEER GYNT
“The development of ecological understanding is not simply another subject to be learnt but a fundamental change in the way we view the world.” (John Lyle, 1996)
The education committee symposium will discuss the role of accounting education in creating a sustainable future, as we redesign curricula and rethink pedagogy. This will involve a discussion around how educators need to play a leading role in integrating sustainability into all parts of the curriculum, but also contribute towards ‘sustainability literacy’.
CHAIR:
Gia Chevis (Baylor University, USA)
| PANEL MEMBERS: | |
| Charles Cho | (York University, Canada) |
| Ken McPhail | (Alliance Manchester Business School, UK) |
| Adriana Florina Popa | (Bucharest University of Economic Studies; Member of IFAC International Panel on Accountancy Education) |
| Brigitte de Graaff | (Vrije Universiteit Amsterdam, IMA’s Chair of Global Sustainable Business Management Global Task Force) |
SYMPOSIUM 8
EFRAG: DIGITAL CORPORATE REPORTING – WHAT DOES IT MEAN FOR STANDARD SETTING?
Friday 13 May, 11:00 – 12:30
GRIEGHALLEN, PEER GYNT
Digitalisation of corporate reporting information is changing the manner information is prepared and consumed. It may reduce the cost of providing information as well as the cost and time to find specific information and to make multiple-entities analyses. What are the user needs in digital reporting and how should they be considered?
In the past ‘digitalisation’ of information has mainly been in the form of pdf-documents and the information provided by data-aggregators. Information from data-aggregators has not included all corporate reporting information, notably narrative information. With the current initiatives ‘tagged’ information is becoming available on more types of information which will allow users to examine connections between financial and non-financial information. Also, more users will have access to the information.
The symposium involves the following contributors:
Chiara Del Prete (EFRAG Financial Reporting TEG Chairwoman)
Tommaso Fabi (Technical Director Italian Standard Setter OIC, EFRAG Financial Reporting TEG member)
Nicklas Grip (former EFRAG Financial Reporting TEG Vice-Chair, Senior Vice President, Head of Regulatory Strategies at Group Finance, Svenska Handelsbanken)
Kai Morten Hagen (Technical Director Norwegian institute of Public Accountants, Board member of IAASB and vice chair of Auditing and Assurance Policy Group of Accountancy Europe)
Teodor Sveen Nilsen (financial analyst, SpareBank1 Market)
Annalisa Prencipe (EAA President, Full Professor Department of Accounting Bocconi University)
Saskia Slomp (EFRAG CEO)
Sponsor:
SYMPOSIUM 9
ACCOUNTING IN EUROPE: “CORPORATE DISCLOSURES: RESEARCH GAPS AND POLICY IMPLICATIONS”
Friday 13 May, 14:00 – 15:30
GRIEGHALLEN, PEER GYNT
With the ongoing joint special issue of Accounting in Europe and The British Accounting Review aimed at stimulating the debate about the status quo and future directions on corporate disclosures, this symposium will bring together international academic and practitioner perspectives and insights on the challenges, recent developments, emerging trends and opportunities in this area.
CHAIR:
Andrei Filip (ESSEC Business School; Editor, Accounting in Europe)
PANEL MEMBERS:
Niamh Brennan (University College Dublin)
Kjell Ove Røsok (NHH, Norwegian School of Economics)
Ann Tarca (Board Member, IASB)
Yannis Tsalavoutas (Adam Smith Business School, University of Glasgow)