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Bonus or penalty contracts in relative performance schemes: a question of regulatory focus

In many organizations, incentive systems are designed with the simple assumption that offering bonuses or threatening penalties will automatically improve employee performance. However, businesses often overlook how differently people respond to these incentives based on their individual motivations. As a result, some incentive schemes fail to deliver the expected boost in performance, or even lead to stress and disengagement. There is still limited understanding in practice about when a particular type of contract—such as a…
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Global Research Impact Framework: Exposure Draft

The European Accounting Association, jointly with, American Accounting Association, Academy of Management, Asia Academy of Management, Association for Information Systems, Academy of International Business; American Marketing Association, Production & Operations Management Society, Journal of Operations Management, and coordinated by AACSB, is part of the Global Research Impact Task Force.  Explore the Global Research Impact Framework: Exposure Draft and share your feedback through the embedded survey to help refine the framework: https://www.aacsb.edu/insights/reports/2025/research-impact-framework-exposure-draft      
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Risks of Overemphasizing Soft Skills in Junior Auditor Recruitment

The recruitment process is central for managing human capital and attracting staff motivated to pursue a career in auditing. Soft skills such as communication, leadership, and self-management abilities are often emphasized during recruitment, as they are seen as key to future leadership and are increasingly regarded as important for audit quality. However, new research suggests that this emphasis on soft skills risks creating expectations that are not met when gaining initial work experience, making newly…
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ACCA and the European Accounting Association collaborate to strengthen profession

ACCA and EAA forge strategic partnership to support academic upskilling, research collaboration, and student engagement   ACCA (the Association of Chartered Certified Accountants) and the European Accounting Association (EAA) have signed a Memorandum of Understanding. The partnership aims to strengthen collaboration between academic leaders across Europe and professional body counterparts with a focus on advancing research, providing opportunities for upskilling and inspiring the next generation of students to pursue careers in accountancy. This partnership aims…
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The EAA Annual Congress Host Programme

Join the EAA Annual Congress Host Programme At this year’s congress at LUISS in Rome, the EAA Diversity, Equity, and Inclusion Committee (DEIC) will launch the EAA Annual Congress Host Programme to support first-time attendees. Due to its size, the congress can sometimes be a difficult place to introduce members to each other, especially when they are new to the EAA community. The aim of this initiative is to enable new participants to meet colleagues…
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ESRS: Back to Ball & Brown (1968)?

In the current debate on the European Sustainability Reporting Standards (ESRS), one theme stands out as both surprising and irritating: Few — with Christine Lagarde or PRI among the notable exceptions — seem seriously interested in understanding whether the hundreds of widely contested ESRS data points are actually useful to stakeholders. The conversation is dominated by confident claims: “Most of these data points are useless.” “Nobody will ever use them.” “It’s disclosure overload.” These statements…
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Call for nominations 2025 -2028

Accounting Resources Centre The EAA Accounting Resources Centre (ARC) is the one-stop place for research and teaching resources, career development guidance, and networking opportunities. The ARC’s goal is to stimulate research productivity, inspire educators, expand the accounting community, enhance the exchange of ideas, and improve high-quality team collaboration. The EAA is looking for two new members for the “Events” team who will be in charge of the different EAA events (e.g. call for papers, sister associations’ events,…
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Prize/sponsorship announcement from OIC for accepted papers for the EAA 2026 Congress in Prague

The Italian Accounting Standards Setter (Organismo Italiano de ContabilitĂ  -OCI) is seeking academic input and aiming to promote and recognise high-quality research on accounting topics of particular relevance to their work. They will therefore sponsor* three prizes (€5,000 each) for outstanding papers focusing on the following three topics:   *   The usefulness of sustainability reporting information   *   Connectivity between financial and sustainability reporting information   *   Rethinking the statement of cash flows These papers will…
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Prize/sponsorship announcement from OIC for accepted papers for the EAA 2026 Congress in Prague

The Italian Accounting Standards Setter (Organismo Italiano de ContabilitĂ  -OCI) is seeking academic input and aiming to promote and recognise high-quality research on accounting topics of particular relevance to their work. They will therefore sponsor* three prizes (€5,000 each) for outstanding papers focusing on the following three topics:   *   The usefulness of sustainability reporting information   *   Connectivity between financial and sustainability reporting information   *   Rethinking the statement of cash flows These papers will…
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Labour Rights Movements and Modern Slavery Audit Disclosures within Global Supply Chains: A Political Mediation Perspective

Modern slavery audit disclosure is essential for corporate accountability in eliminating slavery from business operations, particularly in global supply chains. Detecting and disclosing modern slavery has become a crucial corporate transparency issue. Broader stakeholder concerns and recent modern slavery regulations create an unique research setting to explore how a particular transparency and accountability tool, the modern slavery audit (a form of social audit), is used to improve transparency in global supply chains. By employing the…