ACCOUNTING IN EUROPE: "THE FUTURE OF CORPORATE REPORTING"
Wednesday 26 May – 13:30-15:00
With the ongoing special issue of Accounting in Europe aimed at stimulating the debate about the status quo and future directions of corporate reporting, this symposium will bring together international academic and practitioner perspectives and insights on the challenges, recent developments, emerging trends and opportunities in the nonfinancial reporting sphere.
Panellists: Cristina BALAN (CSR BootIQ, Romania), Charles H. CHO (Schulich School of Business, York University, Canada), Peter KAJÜTER (University of Münster, Germany), Giovanna MICHELON (University of Bristol, UK), Riccardo STACCHEZZINI (University of Verona, Italy)
AUDIT ANALYTICS: "DATA COLLECTION FOR ARCHIVAL RESEARCH"
Wednesday 26 May – 15:30-17:00
This symposium will explore the challenges and opportunities with data collection and availability for archival research. Panelists will discuss the importance of accurate, comprehensive, and comparable data throughout Europe to create reliable and compelling research.
Join us as we discuss the creation of databases that are both descriptive and universal, the importance of accessible and reliable data, and the role and responsibility of academic archival research in policy development.
Moderator: Ann VANSTRAELEN (Maastricht University, Netherlands)
Panellists: Derryck COLEMAN (Bryant University, USA), Beatriz GARCÍA OSMA (Universidad Carlos III de Madrid, Spain) Jeremy JENNINGS (Regulatory Solutions, Belgium), Jacob Justus LEIDNER (University of Würzburg, Germany)
This symposium is sponsored by Audit Analytics.
EDITORS' PANEL: "NOVEL APPROACHES TO ACCOUNTING RESEARCH"
Thursday 27 May – 09.00-10.30
Editors from the following journals will join the panel to discuss current and future developments in our discipline and how we can all contribute to its advancement: Accounting Forum, Accounting in Europe, Accounting Organizations and Society, Critical Perspectives on Accounting, European Accounting Review, Management Accounting Research, The Accounting Review.
Chair: Ileana STECCOLINI (Essex Business School, UK)
Panellists: Araceli MORA (University of Valencia, Spain), Beatriz GARCÍA OSMA (Universidad Carlos III de Madrid, Spain), Bino CATASUS (SBS, Sweden) W. Robert KNECHEL (University of Florida, USA), Keith ROBSON (HEC, Paris), Wim VAN DER STEDE (London School of Economics, UK).
EUROPEAN ACCOUNTING REVIEW: "INNOVATIVE DATA IN MANAGEMENT ACCOUNTING"
Thursday 27 May – 11:00-12:30
In this panel session, we will discuss how new data sources such as textual information from the web, satellite data, data on employee behavior and more can inform management accounting research and practice.
Chair: Melissa MARTIN (University of Illinois, USA)
Panellists:David SMITH (RMIT University, Australia), Matthias D. MAHLENDORF (Frankfurt School of Finance and Management, Germany)
IMA: "MANAGEMENT ACCOUNTNG REVOLUTION THROUGH DIGITAL TRANSFORMATION: THREAT OR OPPORTUNITY? "
Thursday 27 May – 13:30-15:00
New technologies are increasingly being adopted by companies, but many of the implementation initiatives have not succeeded or have not generated the promised returns. One of the main reasons for these effects may be ascribed to the fact that companies are too focused on technologies rather than on the digital transformation needed to solve business problems and on the organizational change that this transformation requires. This organizational change cannot happen without a rethinking of the management accounting mechanisms, competencies and roles. The objective of this symposium is to provide a room to debate about the threats and opportunities that management accounting is facing and to illustrate innovations that contribute to improving the relationship with the customers and the organization of core operating processes as well as the management of new digital business models.
Chair: Angelo DITILLO (Bocconi University, Italy)
Panellists: Jodie MOLL (Associate Professor at the Queensland University of Technology, Australia. Honorary Reader, Alliance Manchester Business School, UK), Paolo QUATTRONE (Alliance Manchester Business School, UK), Miklos A. VASARHELYI (Rutgers University, USA)
This symposium is sponsored by the Institute of Management Accountants.
DIVERSITY ROUNDTABLE: "DIVERSITY IN THE ACCOUNTING ACADEMY"
While academic and professional institutions are actively working towards enhancing #diversity in all its forms including gender, race, ethnicity, sexual orientation, physical ability, religion, socio-economic background, and age, there is still a long way to go. What does #diversity mean for the EAA and its members, and how relevant are these developments to their day-to-day activities?
This Roundtable Conversation provides an opportunity for EAA members to reflect on diversity in the accounting academy and beyond. How can we create space for discussing and acting upon Diversity and Equity (D&E) among EAA members? What steps can we each take to discuss and disseminate D&E research and its implications?
This Roundtable Conversation launches a virtual platform for engagement with EAA members on diversity and aims to better understand what actions the EAA could take to foster D&E.
Speakers: Mercy DENEDO (Durham University, UK), Collins GYAKARI NTIM (University of Southampton, UK), Sarah LAUWO (Goldsmith-University of London, UK), Philippe LASSOU (University of Guelph, Canada)
Conveners: Charles H. CHO (Schulich School of Business, York University, Canada), Yasemin ZENGIN-KARAIBRAHIMOGLU (Universiyt of Groningen, Netherlands)
EFRAG: "CONNECTING FINANIAL AND NON-FINANCIAL REPORTING: INTANGIBLES AND VALUE CREATION"
The symposium will discuss intangibles both from a financial reporting as a non-financial reporting perspective, their linkage and their contribution to reporting on value creation. What are the borders and how can they be bridged? What reporting needs do investors and a wider range of stakeholdersinterested in sustainability reporting have and how can they best be met? What information needs should be dealt with in the financial statements and the management commentary and what issues should be considered in other reports or ways of providing information. How should the issues related to financial reporting be addressed (e.g. revision of IAS 38 Intangible Assets and/or the requirements related to the management commentary)? How can academics help?
Nick ANDERSON (IASB Board member), Patrick DE CAMBOURG (Chair EFRAG European Lab Project Task Force on preparatory work for the elaboration for EU non-financial reporting standards; EFRAG Board member, President French Standard Setter ANC), Chiara DEL PRETE (EFRAG TEG Chairwoman and Chair of the EFRAG Advisory Panel on Intangibles), Begoña GINER (Professor of Accounting and Finance, University of Valencia, Chair EAA Stakeholder Reporting Committee, member EFRAG European Lab Project Task Force on preparatory work for the elaboration for EU non-financial reporting standards), Peter SAMPERS (Professor of Financial Accounting Maastricht University, former EFRAG Board member and Chairman of the Dutch Standard Setter RJ and former Senior Accounting Officer DSM), Saskia SLOMP (EFRAG CEO), Jed WRIGLEY (Senior Advisor for Eight Roads, member EFRAG User Panel, former EFRAG TEG member)
This symposium is sponsored by EFRAG.
ICAEW: INTERNATIONAL STANDARDS - LANGUAGE CHALLENGES: "MULTILINGUALISM IN ACCOUNTING - CONSTRAINTS AND OPPORTUNITIES"
The English language has dominated international accounting communication and standard setting for decades. But English is not the first language of the majority of those involved in standard setting, nor of their constituents and stakeholders. Communicating across language cultures is part of the daily reality for most of us. But translation, or the use of English as a second language, has social, political and ideological implications. Something is almost always lost in translation. This symposium intends to stimulate discussion on the implications of multilingualism in a world where economic and political, social and environmental concerns are no longer local, but global. It addresses the following key questions:
Chair: Robert HODGKINSON (ICAEW)
Panellists:Lisa EVANS (University of Stirling, UK), Wei-Guo Zhang (Former IASB member), Roanne HASEGAWA (accounting practice, Tokyo), Carlos LARRINAGA (University of Burgos, Spain).
This symposium is sponsored by the Institute of Chartered Accountants in England and Wales (ICAEW).
EDUCATION COMMITTEE: "THE FUTURE OF ACCOUNTING EDUCATION: STRATEGISING FOR A NEW DECADE"
Friday 28 May – 13:30-15:00
This panel discussion aims to provide a platform in which to promote an interactive discussion on the future of accounting and its impact on accounting education. The panel will begin the discussion and open to the audience to explore what it will take to equip future accounting leaders for the coming decade.
Panel Facilitator: Nick McGuigan (Monash University, Australia)
Panel members: Anne-Marie VITALE (IFAC Chair International Panel on Accountancy Education, USA), Philip VERGAUWEN (Dean of the Solvay Brussels School of Economics and Management, Belgium), Boniswa MADIKIZELA (University of Johannesburg, South Africa), Peter JOOS (INSEAD, France), Jolanta GOLANOWSKA (IE Learning Innovation, Spain)