The Forum will focus on the topic of accounting for intangible assets. We encourage researchers to contribute evidence on intangible assets from a variety of perspectives. Particular areas of interest include: - Recognition and measurement (Internally generated assets , Internally generated vs...

The relevance of small and medium sized enterprises (SMEs) for the economic growth implies that researchers should help to identify how they can be supported to succeed. One of the weaknesses of many SMEs is the lack of management accounting (MA) and management control (MC) systems. These in...

The mission of the IAAER is to promote excellence in accounting education and research on a worldwide basis and to maximize the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice. Submissions are welcome...

In this seminar we will discuss several main research themes in contemporary empirical financial accounting research. We will examine the historical origins, theoretical underpinnings and research methods used in leading research in each area. We will also discuss the potential implications of...

The workshop aims to promote discussion among academics by sharing recent research on the major topics related to audit quality. Papers on the following areas are welcome: - the role of regulation in improving audit quality - corporate governance systems and their impact on audit quality - audit...

Topics: Intangibles and sustainability; Sustainability and ESG reporting standards and frameworks; Innovation and Intellectual Capital; Intangible liabilities; Sustainability and Intellectual Capital; Intangibles and SDGs. In particular, R&D and IP and their impact on SDGs; Sustainable...

Topics: Fertility, Family, Marriage and Work, Health, Education, Training and Human Capital, Migration and Regional Labour Markets, Labour Market Discrimination, Retirement, Occupational Choice and Intergenerational Mobility, Job Satisfaction, Job Market Session, Wage Inequality and Mobility,...

Topics: - The design, implementation, and use of new management accounting and management control techniques and methods; - The role of management control and performance management systems in enhancing servitization, innovation, and entrepreneurship and new ventures in the new economic...

The conference will be structured along three axes: - Presentations of research on all dimensions of socioeconomic inequality, for which the World Inequality Lab is welcoming submissions of completed papers or detailed drafts. - The releasing of the World Inequality Report 2022. The report will...

The aim of the workshop is to examine recent patterns of social mobility, as well as their causes and consequences. We welcome both theoretical and empirical papers on these issues. Topics of interest include (but not exclusively): - social mobility and income and wealth inequality, - taxation...