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An Open Letter on the Materiality Debate in Sustainability Reporting

Following the Materiality Debate, the organizing committee of the event from the University of Bristol Accountability Sustainability and Governance Research Group prepared an open letter addressed to the EFRAG and the IFRS Foundation, and their respective boards – the EFRAG Sustainability Reporting Board (SRB) and the International Sustainability Standard Board (ISSB). The open letter is endorsed by 109 signatories from across the globe. The open letter calls for (1) better acknowledgement of the interdependencies of financial sustainability with the sustainability…
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Academic Empathy Dialogue on Auditing

The EAA Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on “Auditing”. The AED will host Marleen Willekens (Faculty of Economics and Business, KU Leuven, Belgium) and Bertrand Malsch (Smith School of Business, Queens University, Canada), mediated by Christopher Humphrey (Alliance Manchester Business School, University of Manchester, England) on 15 September at 17:00 CEST. The recording is available here. The statutory financial audit is an inherently puzzling function.  It is replete with extensive formal international auditing standards but…
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Assembling Homo Qualitus: Accounting for Quality in the UK National Health Service

Healthcare quality and managerial accounting are typically understood to be separate and competing tasks, logics, and/or areas of expertise. In this paper, however, we describe the emergence of what we call an accountable quality: a view of healthcare quality as something that must be expressed through management accounting itself. We show further how this blending of accounting and quality challenges traditional distinctions of healthcare workers in terms of professional jurisdiction, task and office. By outlining the…
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Update from the EAA Stakeholder Reporting Committee - Response to ED/2021/6 IFRS Practice Statement Management Commentary

Posted by Peter Kajüter, Joanna Krasodomska and Riccardo Stacchezzini, on behalf of the EAA Stakeholder Reporting Committee In May 2021, the IASB published the Exposure Draft (ED/2021/6) Management Commentary for open consultation. The EAA Stakeholder Reporting Committee (“the SRC”) provided feedback in two ways. First, the SRC participated in a joint IASB-EAA-EFRAG Workshop in June 2021 to discuss the proposed revision of the IFRS Practice Statement 1 Management Commentary within academia. Peter Kajüter represented the SRC…
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Accounting Research in Non-Western Contexts

Within the new series of virtual conversations on “Diversity and Equity” (D&E), the EAA Virtual Activities Committee is delighted to host another event on “Accounting research in Non-Western contexts”, which will take place on Zoom, on April 27th, 2022, at 2:15pm – 3:45 pm CET. Registration is free and open here. Non-Western accounting is viewed here as accounting research in all its forms that use/apply non-Western theories, data, organizations, or methodologies. Despite the advancement of accounting…
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The submission deadline for the Special Issue of Sustainability Accounting, Policy and Management Journal about "The future of GRI" has been extended to 31 March.

Colleagues,   Just a reminder that the submission deadline for the  Special Issue of Sustainability Accounting, Policy and Management Journal has been extended to 31 March.  Information about the Special Issue on ‘The Future of GRI’ can be found at the link below: https://www.emeraldgrouppublishing.com/calls-for-papers/future-global-reporting-initiative   Our aim with this Special Issue is to contribute to the literature on the historic and future role of GRI in responding to stakeholder demand for enhanced ESG information, the contributions GRI has made…
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2022 EAA Accounting Education Excellence Award

The EAA is delighted to announce the recipient of the 2022 EAA Accounting Education Excellence Award:  Professor Dr. Poh-Sun Seow, Singapore Management University The Award seeks to highlight excellent practice in Accounting Education which addresses thought leadership in the field through innovation and cutting-edge practices in pedagogy, technology and content. It is a great pleasure that the first awardee is Dr. Poh-Sun Seow. Dr. Pon-Sun Seow is an Associate Professor of Accounting (Education) and Associate Dean (Teaching and Curriculum)…
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Activism and accounting scholars

A 22-strong group of accounting academics recently published a Manifesto that proposes 'activism' as the way forward for accounting academia. The Manifesto will form the basis for an online event organised by the EAA on March 17. The activism, the Manifesto argues, has as its goal to '... to make the world a more equitable, safe, and inclusive space.". The Manifesto tells us that the world is currently not such a space. It starts with…
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2022 Anthony G. Hopwood Award for Academic Leadership

The EAA is delighted to announce the two recipients of the 2022 Anthony G. Hopwood Award for Academic Leadership: Professor David Cooper, University of Alberta and Edinburgh University & Professor Kari Lukka, University of Turku   The Award was established in 2005 and renamed to honour Professor Anthony G. Hopwood, who played a prominent role in the creation and development of the EAA. Previous recipients of the Award are Willem Buijink, Stephen Zeff, Sten Jönsson, Michael…
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LIBS-HBS Joint International Conference

Lincoln International Business School in collaboration with Heritage Business School, India are organising a joint event tomorrow. This is a two-day International conference starting tomorrow at 8 am, the theme is: "How Firms and institutions React to Global Shocks: Risk, Resilience, and Recovery " The PVC, Dr Craig Marsh and Chief Mentor of HBS, Prof Anup Sinha will jointly inaugurate the conference on the 18th Friday at 8 am the UK time.  On day 2, HOD (AF&E) Mrs Siobhan Goggin and the Director of Research, Professor…