News and Press Releases
The Monitoring Group (MG) has been reviewing the international standard setting process since early 2015. Following the November 2017 publication of the MG Consultation Paper outlining possible actions, a Summary of Feedback on the submissions collected and an independent analysis of that feedback (the Gibson Dunn report) commissioned by IFAC were issued and the MG held a series of roundtables. These analyses demonstrate that while there still are diverse views, there is agreement on a number of proposals and a timely resolution is needed. Against this backdrop, IFAC is pleased to share with you its “Perspectives on the Way Forward for Strengthening the Oversight and Operations of the International Audit & Assurance and Ethics Standards Boards”. The Way Forward identifies key areas of concern and proposes improvements to ensure the continued development of high quality international audit & assurance and ethics standards in the public interest. The paper notes the need to finalize the current review in a timely and responsible manner. Concluding this process will allow all parties to focus on implementation of improvements and on the continued development, adoption and implementation of high quality standards. We believe you will find this paper a constructive step forward in enhancing the standard setting process and that it is consistent with IFAC’s mission to serve the public interest by contributing to and promoting the development, adoption and implementation of high-quality, international standards. We encourage you to engage with your stakeholders on this topic as we all work to reach a timely and responsible resolution to these matters.
The International Association for Accounting Education and Research (IAAER) and Association of Chartered Certified Accountants (ACCA) have hosted their annual Central and Eastern European Emerging Accounting Scholars Research Workshop in Bucharest, Romania on June 11-12, 2018. The workshop was held in conjunction with the AMIS 2018 International Conference organized by the Bucharest University of Economic Studies, Romania, Faculty of Accounting and Management Information Systems. 20 young researchers from the Czech Republic, Estonia, Poland, Romania and Turkey presented a total of eleven research papers and proposals. The received detailed feedback and advice from eight international, accomplished accounting academics from the United States, the United Kingdom, Switzerland, France, Germany and Norway. The networking events, supported by the local ACCA office in Bucharest, have allowed participants to interact with each other as well as with the international mentors enabling them to build research networks within and outside of Europe. A similar workshop is expected to be held in June 2019. Visit www.iaaer.org regularly for updates and registration information.
From June 28-30 2017, the IAAER co-hosted a conference with the Southern African Accounting Association (SAAA) and the African Accounting and Finance Association (AAFA) at the Champagne Sports Resort, Drakensberg, South Africa. The theme of the conference was The Quest for Relevance in a Changing World. An overwhelming 130 papers were submitted for the conference and about 400 delegates attended the conference.
An IAAER paper development workshop sponsored by
CIMA, the KPMG Foundation and KPMG South Africa preceded the main conference.
Six African scholars presented at the workshop, while an additional three
scholars received feedback via Skype. Four additional Scholars attended the
workshop as observers. Workshop faculty included Professors Katherine Schipper,
Alfred Wagenhofer, Elizabeth Gordon, Elmar Venter and Donna Street. CIMA
awarded a 200 GBP best paper award for the workshop to Ms Corlia Joynt from the
University of Pretoria. Mr Erik Outa of Kenya received the IAAER ‘paper with
the best potential to make an impact’ award to attend Annual Accounting
Conference “Accounting Research: Diversity within Unity” to be held in Berlin
during February 2018.
From September 26-27 2017 IAAER co-organized the International Conference "Financial Reporting and Auditing: Challenges and Opportunities for Accounting Researchers and Educators" with the Department of Financial Accounting of the Cracow University of Economics. More than 120 participants from over 20 different countries and representing more than 30 different academic institutions and professional accounting organizations were able to present about 50 research papers. The conference opening keynote speaker was Professor Katherine Schipper and the closing plenary featured Professors Leslie Hodder and Patrick Hopkins. The conference was preceded by an IAAER paper development workshop under the sponsorship of CIMA. Eleven young scholars from Central and Eastern Europe had an opportunity to discuss their research their experienced mentors Professors Keryn Chalmers, Andrei Filip, Sidney Grey, Leslie Hodder, Sebastian Hoffmann, Patrick Hopkins, Katherine Schipper, Donna Street and Elmar Venter. All workshop participants appreciated this opportunity and the valuable feedback they received for their future research. The opening workshop session was attended by over 50 accounting academics from the CEE regional and featured Professors Patrick Hopkins and Leslie Hodder.
IMA also calls for submissions to its IECJ® Fall Ethics Case Writing Competition: Cases must be based on real companies or events and relate to an ethical situation. Cases submitted to the competition will concurrently be reviewed for publication in IECJ. Submission deadline is October 15, 2017. For details click here.
Immediately preceding the AMIS 2017 conference in Bucharest (Romania), the Association of Chartered Certified Accountants (ACCA) and the IAAER co-organized another edition of the Emerging Accounting Scholars Research Workshop. On June 6, internationally recognized scholars led sessions designed to increase participants’ research skills (for example, discussing/reviewing a research paper, basic research designs). On June 7, ten research proposals authored or co-authored by emerging scholars were presented, and guidance was provided on ways to increase the quality of the research and publication potential of these proposals. Additionally, feedback was provided on the proposals before the workshop presentation. All 18 international workshop presenting and non-presenting authors (representing eight universities) truly thank the mentors who continue to volunteer their time for the support of their academic careers. The workshop was coordinated by Catalin Albu and Nadia Albu both of Bucharest University of Economic Studies and Donna Street of the University of Dayton.
Following the success of these workshops in recent years, IAAER gratefully acknowledges ACCA’s commitment to continue funding the workshops for the next three years, 2018-2020.
The Accounting Section of the German Academic Association for Business Research (AS-VHB) together with IAAER organize a joint conference on “Accounting Research: Unity within Diversity” on 26-27 February 2018. It is hosted by ESMT Berlin. Submission deadline for papers is 30 September 2017.
The call for research seeks applications to undertake a literature review, bringing together the existing academic literature on the effect of implementation of IFRS 13 Fair Value Measurement. Submission deadline is 20 June 2017.
IECJ invites submissions of short cases in any area of management accounting. Those reflecting "real-world" situations are strongly preferred. Submission deadline is 30 June 2017.
IMA's Research Foundation funds timely research in management accounting and financial management topics for academic, practitioners, and doctoral students.
CIMA is committed to developing tomorrow’s world class management accounting researchers. It recognizes that it can be difficult for less experienced researchers to obtain funding through traditional channels and that it can be hard to fully evaluate the merits and feasibility of a research idea, without first undertaking preliminary investigations. With these issues in mind, CIMA is inviting submissions from both academic and practitioner research proposals to its seed-corn funding program.
Funding of up to £7,500 is being offered for projects which explore issues in the field of management accounting of interest to practitioners, conducted by:
• early career researchers – including those who have experience as a research assistant; have not been awarded a funding award previously; are pursuing a research degree, PhD (please note CIMA does not directly fund PhD’s) or have not previously acted as a principal researcher.
• experienced researchers looking to undertake feasibility studies.
CIMA is particularly keen to fund projects on innovative or "fire starter" topics that address the latest thinking in Management Accounting. Projects will typically last no longer than 12 months and researchers are required to produce a 3,000 word practitioner report about their project.
The closing date for applications is Friday 16 June 2017.
More information, including application forms, can be obtained at http://www.cimaglobal.com/Research--Insight/Research-Funding/Research-intiatives or by emailing email@example.com.
October 31, 2016: 2016 Report IAAER Nominations Committee - Voting will open December 1 and close December 10
October 12, 2016: IASB IFRS Workshop for Academics
The event provides a forum for those teaching IFRS Standards to:
- discuss the development of new and amended IFRS Standards (especially on those IFRS Standards that have been issued but that are not yet effective) with the IASB technical staff;
- discuss the development of recent interpretations and amendments to IFRS Standards resulting from the annual improvements project with the IFRS Interpretations Committee technical staff;
- be updated by senior IASB technical staff on the main principles being considered in developing major new IFRS Standards that are on the IASB’s active agenda;
- participate in a workshop on Framework-based IFRS teaching by exploring case studies with the IASB Education Initiative staff; and
- provide feedback to the IASB on providing support to those teaching IFRS Standards.
August 10, 2016: ACCA Calls For New ‘Future Looking’ Integrated Reporting Culture
Two new research reports, jointly commissioned by the IIRC, the IAAER and ACCA, shed light on the progress made since the publication of the International IR Framework, and discuss the challenges that lie ahead as IR aims to become the reporting norm.
The current two-year term for each member of the IAAER Executive Committee ends November 2016. The Nominations Committee invites you to submit one or more nominations. Please see the link below for more information.
Feburary 15, 2016: CIMA Launches new Topic Specific Funding Initiative
The Chartered Institute of Management Accountants has launched a new Topic Specific Funding Initiative. Funding is available from £5,000 to £40,000 and is being offered for projects which explore issues in the field of management accounting within one of the three following topics: Stewartship & Trust, Costing, and Analytics.
More information can be found in the following flyers:
The closing date for applications is August 31, 2016.
This report by the ICAEW argues that the evidence available to date is insufficient to develop policies for SME accounting requirements that are soundly based, and that a substantial programme of research is needed. The report takes an international perspective, and argues that while countries have very different approaches to this question, the reasons for these differences are not well understood.
December 22, 2015: Vol. 27 No. 1
To support those providing continuing professional development (CPD)—sometimes called continuing professional education (CPE)—to others on recently issued IFRS Standards, IFRS is pleased to release new training materials for IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers.
November 25, 2015: CIMA LAUNCHES NEW RESEARCH FUNDING INITIATIVE
CIMA is committed to developing tomorrow’s world class management accounting researchers. It recognizes that it can be difficult for less experienced researchers to obtain funding through traditional channels and that it can be hard to fully evaluate the merits and feasibility of a research idea, without first undertaking preliminary investigations. With these issues in mind, CIMA is inviting submissions from both academic and practitioner research proposals to its seedcorn funding programme.
Funding of up to £5,000 is being offered for projects which explore issues in the field of management accounting of interest to practitioners, conducted by
- Early career researchers – including those who have experience as a research assistant; have not been awarded a funding award previously; are pursuing a research degree, PhD* or have not previously acted as a principal researcher.
- Experienced researchers looking to undertake feasibility studies
CIMA is particularly keen to fund projects on innovative or "fire starter" topics that address the latest thinking in Management Accounting.Projects will typically last no longer than 12 months and researchers are required to produce a 3,000 word practitioner report about their project.
The closing date for applications is Friday 1st April 2016.
The Accounting in Europe publication is having a call for papers regarding a special issue on Corporate Reporting in Central and Eastern Europe. They invite papers that investigate the impact of changes in regulation, corporate governance mechanisms, enforcement difficulties and institutional reforms on the reporting practices of companies in Central and Eastern European countries. Feedback for the papers considered for the special issue will be provided in a panel section organised in conjunction with the Accounting and Management Information Systems (AMIS).
Paper Submission Deadline: March 1, 2016
These slides presented at an IFRS Plenary Workshop during the African Accounting and Finance Association (AAFA) Conference covers a wide range of topics such as: Framework-based IFRS approaches, fair value and other measurement issues, and root causes of financial reporting anomalies.
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication of an entity’s strategy and business model? What are reasonable expectations for the use of judgement? And what is the interaction of the types of standards with the training – both skills and subject matter knowledge – of accountants? These issues are explored using examples from recent IASB standard setting, primarily the IASB’s new revenue standard. The author concludes that there is no single answer.
This research by the Institute of Chartered Accountants in England and Wales (ICAEW) reviews the empirical research evidence on the effects of mandatory IFRS adoption in the EU. The review finds that there is evidence of benefits following IFRS adoption in relation to financial reporting transparency and comparability, the cost of capital, market liquidity, corporate investment efficiency and cross-border capital flows. However, the evidence on some of these matters is disputed and it is unclear how far the benefits identified are attributable to the adoption of IFRS or to other concurrent institutional changes. The paper also considers the problems of interpreting the research and drawing conclusions from it for policy making purposes.
The International Association for Accounting Education and Research (IAAER) and The Institute of Chartered Accountants of Scotland (ICAS) are pleased to invite research proposals under the Informing the IAASB
Standard-Setting Process Program. The program supports research directed at informing the International Auditing and Assurance Standards Board’s (IAASB) decision process in relation to future topics to be addressed.
The IAAER is delighted to announce a new global call for research to gather independent evidence to inform the IAASB’s crucial standard setting process: IAAER Press Release.
The IFRS Foundation recently advertised the position of Academic Fellow in the IASB's Education Initiative. The IFRS Foundation’s Education Initiative reinforces the IFRS Foundation’s goal of promoting the adoption and consistent application of a single set of high quality international accounting standards. The position is a 1 year term appointment commencing July 2016 to be filled continuously by IFRS Academics on sabbatical leave from universities. Exceptional candidates may also be considered to fill the post for a period of 6 months.
The International Association for Accounting Education and Research (IAAER), KPMG LLP
and the KPMG Foundation are pleased to invite research proposals under the Informing the
IASB Standard Setting Process Research Program. The program supports scholarly research
directed at informing the IASB’s decision process on any current agenda item. Up to four
research grants will be awarded under this program. Funded projects will be showcased at three events hosted by the IASB in London. Funding for the program has been provided by KPMG LLP and the KPMG Foundation.
January 20, 2015: JIFMA Call for Papers on International Integrated Reporting
JIFMA, the official research journal of the International Association for Accounting and Education Research (IAAER), announces a call for papers on “International Integrated Reporting” to be published in 2016. Papers submitted and accepted for presentation in concurrent sessions on ”International Integrated Reporting” at the annual conference of the Southern African Accounting Association held jointly with IAAER in June 2015 will be considered for the special issue and will be fast-tracked for JIFMA review.
January 16, 2015: Deloitte IAAER Scholarship Program Podcast Reflections
In today’s increasingly global economy, the task of preparing the next generation of accounting professionals is more challenging than ever. Educators need to provide the link between local and global developments to help their students excel. To further those efforts, Deloitte, in conjunction with the International Association for Accounting Education and Research (IAAER) launched the Deloitte IAAER Scholarship Program. Now approaching its third year, the program supports promising educators in five emerging regions.
December 5, 2014: Deloitte IAAER Scholars Record Podcasts in Florence
13-15 November 2014, the Deloitte IAAER scholars attended the 12th World Congress of Accounting Educators and Researchers, held in Florence, Italy. As part of their activities in Florence, the scholars recorded two parallel podcasts organized through Deloitte Global Insights, as a way to share their insights on the demands for developing accounting professionals, developing an accounting-curriculum to meet these demands, and the challenges faced (particularly in emerging economies) – and how the Deloitte IAAER scholarship program is playing a role to help alleviate and overcome such obstacles.
November 24, 2014: Call for Proposals: IAAER & KPMG Research Opportunities Round 5
The International Association for Accounting Education and Research (IAAER), KPMG LLP
and the KPMG Foundation are pleased to invite research proposals under the Informing the
IASB Standard Setting Process Research Program. The program supports scholarly research
directed at informing the IASB’s decision process on any current agenda item. Up to four
research grants will be awarded under this program. Funded projects will be showcased at three
events hosted by the IASB in London. Funding for the program has been provided by KPMG
LLP and the KPMG Foundation.
September 26, 2014: Nominations for IAAER Executive Committee Positions
The Nominating Committee, consisting of Holger Erchinger, Sid Gray, Lana Hanner, Chika Saka and Gary Sundem, are pleased to present nominations for positions on the IAAER Executive Committee. The election will take place at the IAAER business meeting at the World Congress in Florence, Italy, 13-15 November.
The International Federation of Accountants (IFAC) has posted to its website an article by Professor Katherine Schipper and Professor Donna Street challenging other firms to follow the example set by Deloitte and the IAAER in establishing the Deloitte IAAER Scholarship Programme.
June 20, 2014: IFRS Foundation Education Initiative Seeks Project Manager
The IFRS Foundation’s Education Initiative reinforces the Foundation’s goal of promoting the adoption and consistent application of IFRSs by improving the global understanding of IFRSs. They are looking for a Project Manager to join the Education Initiative to work on a broad range of initiatives that will support both the global understanding of IFRSs and the reputation of IFRSs and the IFRS for SMEs. Applications are due by July 16, 2014.
May 14, 2014: COSMOS Vol. 26 No. 1
May 9, 2014: Call for Nominations for Executive Committee
The current two-year term of each member of the IAAER Executive Committee ends in November. The Nominating Committee invites nominations for the following positions:
- Vice-President, Finance and Administration
- Vice-President, Education
- Vice-President, Research
- Vice-President, Conferences
- Vice-President, Practice
- Vice-President, Membership
- Vice-President, Communications
Executive Committee members are allowed to serve no more than two terms in any one position, so members in their first term may be re-nominated.
The Nominating Committee also seeks nominations for the Founders Award, which is given to an individual who has provided distinguished service to IAAER but who is not currently a member of the Executive Committee.
Each nomination should include a brief description of why
you support the nomination. All nominations should be sent to Gary Sundem (firstname.lastname@example.org). Please indicate the position(s) for which a
person is nominated. Nominations are due by May 30, 2014.
April 4, 2014: Deloitte IAAER Scholarship Programme
In February 2013, Deloitte (DTTL) and the International Association for
Accounting Education and Research (IAAER) launched the Deloitte IAAER Scholarship Program aiming at supporting better accounting education
and improving the quality of financial reporting and auditing. One year
into the programme, the scholars have had the chance to present their
work at international conferences, have published papers in high quality
journals and have become links between academe, standard-setting and
January 16, 2014: 4th African Accounting and Finance Association Conference
The African Accounting and Finance Association, in collaboration with The School for Organisation and Resource Management, Faculty of Military Science of Stellenbosch University and the IAAER is pleased to present the 4th African Accounting and Finance Conference (AAFA 2014) at the Lord Charles Hotel, Somerset West, Western Cape from 3 – 4 September 2014. Featured speakers include Katherine Schipper IAAER VP Research, Keryn Chalmers IAAER VP Education and Donna Street IAAER Director of Research and Educational Activities. Academic articles are welcome from academics and practitioners on a broad range of topics; e.g. auditing, ethics, financial management and corporate social responsibility.
Deadline for submission of papers: 31 May 2014
Notification about acceptance or rejection: 30 June 2014
Deadline for registration of authors: 31 July 2014
The African Accounting and Finance Association aims to provide a platform for academics and practitioners to debate the role of accounting, finance, auditing, corporate governance and other related fields in Africa. The AAFA seeks to bring together academics, graduate students and practitioners from the continent and beyond to network with peers and establish business contacts while sharing information, experiences and challenges. Previous conferences have been hosted in Ghana (2011), Nigeria (2012) and Uganda (2013), attended by delegates across Africa and other parts of the world. The expected number of delegates from South Africa, Africa and other countries is 250 – 300.
May 13, 2013: COSMOS Vol 25 No. 2
The Conference is a three day event comprising plenary sessions and concurrent paper sessions which include refereed paper presentations, panel sessions, and a paper forum.
We welcome papers and panels in the following topic areas:
Information Systems and Computer Auditing
Auditing and Internal Auditing
Ethics in Accounting Education
Public Sector and Nonprofit Accounting
Accounting Education and Training
Intangibles and Intellectual Capital Reporting
September 18, 2013: Meditari Accountancy Research Conference 2014 June 26 - 27
This conference alternates with the SAAA Biennial Conference and is held every second year. The conference aims to maximise the learning and feedback opportunities for the whole spectrum of researchers, from early-career to experienced academics. The conference will specifically focus on getting papers ready for submission to a refereed journal and maximising papers’ chances of being accepted for publication. On the first day of the conference, the five best papers submitted to the conference (as adjudged by the editorial team) will be presented in a plenary session (i.e. all conference attendees together) with ample time for each paper to be presented and for discussion and suggestions for improvement. Attendees will be able to learn from these extended presentations and discussions. The second day of the conference will consist of parallel presentations of most of the other papers submitted to ensure that attendees get the opportunity to present and obtain feedback on their own research. The five papers presented on the first day of the conference will be published (subject to satisfactory revisions) in a special issue of the journal to be published early in 2015. The other papers presented at the conference will be subject to, and may progress towards publication in, the journal’s normal refereeing process.
August 5, 2013: KPMG sponsored Informing the IAASB Round 2 Grant Recipients
The International Association for Accounting Education and Research (IAAER), KPMG International and the KPMG Foundation are pleased to invite research proposals under the Informing the IAASB Standard Setting Process Research Program. The program supports scholarly research directed at informing the International Auditing and Assurance Standards Board’s (IAASB) decision process. Up to five research grants will be awarded under this program. Funding for this program has been provided by KPMG International and the KPMG Foundation.
July 17, 2013: COSMOS Volume 25 No 1
The 20th Annual Midyear Conference and 10th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association will be held in San Antonio, Texas at the Westin Riverwalk during February 20–22, 2014. The meeting will be co-chaired by Francesco Bova (University of Toronto), Lili Sun (University of North Texas) and Ya-wen Yang (Wake Forest University). The conference program will start Thursday, February 20, with the doctoral student/new faculty consortium (coordinated by Bjorn Jorgensen, London School of Economics) and CPE workshop. The conference will continue with the plenary sessions, panels, concurrent sessions, poster sessions and other events through Saturday afternoon. There will be receptions on Thursday and Friday evenings.
March 19, 2013: IAASB Seeks Input on Strategic Review
The International Auditing and Assurance Standards Board (IAASB) today released an online survey seeking public comment, insights, and views from all stakeholders to help shape its future direction for 2015 and beyond. It is seeking the input of interested parties at this early stage to identify key issues for discussion.
Responses to the survey will inform the development of a formal consultation paper on the IAASB’s Strategy and Work Program for the period commencing 2015. The consultation paper is scheduled to be issued in late 2013.
For more information, click on this link
The International Association for Accounting Education and Research (IAAER) and Association of Chartered Certified Accountants (ACCA) will host a Paper Development Workshop in Bucharest, Romania on June 10 and 11 in conjunction with the AMIS 2013 Conference that is being jointly sponsored by the Bucharest University of Economic Studies and IAAER. The objective of the workshop is to provide doctoral students, early career researchers and emerging scholars (hereafter collectively referred to as emerging scholars) from transitional economies with feedback on their research prior to the resulting paper being submitted to a quality journal. Representatives of the ACCA and IAAER will select the research projects to be featured during the workshop and will attend the workshop to provide comprehensive feedback and guidance to the participants.
March 15, 2013: Integrated Reporting Framework Development
In accordance with the IIRC’s Due Process, technical agenda papers of the Working Group and the Council are being posted to the website in advance of meetings, and a recording of those meetings or a summary of discussions is being posted after the meeting. For more information on the Technical Agenda Papers please visit: http://www.theiirc.org/resources-2/framework-development/technical-agenda-papers/
IMA® (Institute of Management Accountants) is soliciting submissions for a case writing competition. Cases in any area of management accounting or related fields are invited.
February 18, 2013: Deloitte & IAAER Inaugural Scholarship Program
Deloitte (DTTL) and the International Association for Accounting Education & Research (IAAER) have launched the Deloitte IAAER Scholarship Program. This program aims to bring a broader perspective to local accounting education by providing the link between “local” and “global” accounting developments. This reflects the global progression of the profession and business in general, and in the long term will help raise the quality of accounting, auditing and financial reporting in markets around the world.The Deloitte IAAER scholars include: For photo, click here
- Nadia Albu, Associate Professor, Department of Accounting, Auditing and Business Analysis, Bucharest University of Economic Studies (ASE), Romania
- Konrad Grabiński, Associate Professor, Department of Financial Accounting, Cracow University of Economics, Poland
- Fernando Dal-Ri Murcia, Associate Professor, Accounting and Actuarial Sciences Department, University of São Paulo, Brazil
- Supriyadi, Assistant Professor, Department of Accounting, Faculty of Economics and Business, Gadjah Mada University, Indonesia
- Elmar Retief Venter, Associate Professor, Department of Taxation, University of Pretoria, South Africa
February 15, 2013: World Congress of Accountants Call for Papers Due May 31st
The Scientific Committee of the World Congress of Accountants 2014 invites the submission of original research papers to be published on the occasion of the 19th World Congress, in order to stimulate and feed the debate around the theme of the Congress: “2020 Vision: Learning from the Past, Building the Future”. The objective of this invitation is to share contributions of world-wide researchers and scholars on future trends of the accountancy profession, and to disseminate innovative ideas.
February 8, 2013: IFRS Foundation Publishes Free Teaching Material
The free-to-download teaching material is designed to assist IFRS teachers to educate IFRS learners more effectively. In particular, the material is designed to support those teaching IFRS, so that they can progressively develop in their students the ability to make the estimates and judgments that are necessary to apply IFRS and the IFRS for SMEs. The Framework-based teaching approach should also better prepare students to update their IFRS knowledge and competencies continuously in the context of life-long learning.
January 15, 2012: IAAER Officer Nominees
The charge of The IAAER Nominations Committee is to prepare a single slate of candidates for election as officers, to include the nominees for the Vice-Presidents at-Large who shall be provided from representatives of the Academic Accounting. The following slate has been approved by the IAAER Nominations Committee and shall be presented for approval at the general membership meeting held during IAAER’s joint conference Accounting Research: Diversity within Unity World Congress in Frankfurt, February 14-16, 2013. The general meeting will be held Thursday, Feb. 14, 18:00. A simple majority (50% plus one) at an officially convened general membership meeting is required to elect the officers.
November 26, 2012: COSMOS Article on IES Comments
The IAAER has appointed committees to respond to three exposure drafts of the International Accounting Education Standards Board (IAESB). Although these committee reports do not represent an official IAAER position, they have each been endorsed by several members of the IAAER Executive Committee. The reports have been submitted and are available on the IFAC Web site.
November 16, 2012: COSMOS Vol. 24 No. 2
November 16, 2012: IAAER/ACCA Early Career Researchers Seed Grant Recipients
As part of an initiative to support research teams in transitional economies in building their research skills capacity, the IAAER (the International Association for Accounting Education and Research) and ACCA (the Association of Chartered Certified Accountants) have awarded grants to five teams of early career accounting researchers, following an IAAER ACCA consortium held in conjunction with the SAAA
(Southern African Accounting Association) June 2011 Conference.
November 12, 2012: IAAER Officer Nominations Due Dec 31st
Nominations are invited for the election of Officers of IAAER for the two-year period February 2013 to November 2014. Nominees are expected to be able to demonstrate their commitment to the promotion of excellence in accounting education and research on a worldwide basis and to the goal of maximizing the contribution of accounting academics to the development of high quality, globally recognized standards of accounting practice.
October 15, 2012: JIFMA Call for Special Issue Proposals
JIFMA Special Issues are designed to focus attention on controversial topics, under-researched issues or newly emerging themes relating to the international aspects of accounting, finance and financial management.
JIFMA aims to publish at least one Special Issue each year, commencing 2013. Proposals will be evaluated by the Co- Editors, Sid Gray and Richard Levich and they are now calling for proposals to be submitted not later than November 30, 2012.
September 14, 2012: ICAS Research Funding Opportunity: SME funding
It has been suggested that the global credit crisis has meant that small and medium sized enterprises’ (SMEs) access to finance has been significantly curtailed; this, in turn, may limit the potential for growth, employment and the business birth rate in the UK. ICAS is interested in sponsoring research which considers how barriers to SME finance can be reduced. Research proposals are invited to consider relevant issues around SME funding and growth.
For More Information visit the website: http://icas.org.uk/callsforresearch/
August 22, 2012: IFRS in the US - Beta Alpha Psi Presentation
August 10, 2012: CIMA's Research Initiative Call for ProposalsThis year, CIMA is therefore looking to fund innovative research that challenges and offers fresh perspectives on a range of topics that are of interest to CIMA members. The research findings should be of value to both businesses and academic communities globally, and any case studies may be drawn from both the commercial and not-for-profit sectors.
August 2, 2012: ICAS Research Funding Opportunity - Tax Implications
As Scotland debates whether it should remain within the UK or seek independence, there is a need for further evidence in relation to the implications for how an independent or more devolved Scotland would legislate to tax its citizens. The Institute of Chartered Accountants of Scotland (ICAS), in its capacity as an apolitical professional body, seeks research projects which will consider the practical implications for Scotland under two scenarios, an independent tax regime under independence or more tax raising powers under devolution.
The project should draw upon how other ‘new’ countries have created new tax systems or modified existing ones and the insights, processes and learning points from federal systems. The final report should be written as a short accessible document of between 5,000 and 10,000 words and should identify the issues which the Scottish Government and public should consider and the practical implications of enhanced tax devolution. ICAS will use the report to inform public debate and the project will therefore be high profile.
Funding in the region of £10,000 is available to undertake the research, which may be payable as a fee to an individual or a university. The project may be a literature review or may be supplemented by additional empirical work. If empirical work is undertaken, additional funding may be available. Applications are welcomed from researchers and institutions anywhere in the world. The deadline for expressions of interest is 14 September 2012
July 15, 2012: Recent Presentations at IAAER Events
Submission Deadline: The proposal submission deadline for the Informing the IAASB Standard Setting Process Research Grant Program is October 1, 2012. Funding decisions will be announced as soon as the evaluation process is complete, but no later than November 30, 2012.
May 29, 2012: Job Posting - IFRS Academic Fellow: Education Initiative
Salary: £44,500 per annum + benefits
Duration: two 12-month positions available
1. 2013 position: to start January 2013, for a duration of 12 months; and
2. 2014 position: to start from January 2014, duration of 12 months
May 14, 2012: Revisions to IAAER Constitution
The IAAER Executive Committee has approved sending some proposed revisions to the IAAER constitution to the membership for approval. The proposed revisions will be discussed and voted on at the General Membership meeting on June 20, 2012, in Amsterdam. As required by the constitution, the proposed changes are being presented to the membership at least 30 days before the scheduled vote.
A clean copy of the revised constitution follows this message. A copy with the changes highlighted is can be found by clicking on the link about or here.
Some of the changes are simply editorial. The more substantive ones are the following:
1. Update the types of membership to better reflect the current situation by adding university and student members.
2. Add a Council. This is a way for the Academic Institutional members to
be more active and have more of a voice.
3. Move responsibility for membership completely from the VP-Administration to the VP-Membership.
4. Combine the VP-Administration and VP-Finance positions. There is much overlap between these two positions, especially with the constraints on where the IAAER bank account can be located.
5. Add the Director of Research and Educational Programs to the Executive Committee and make it possible to pay this person directly. The current DREA is not paid directly, but this flexibility may be needed in the future.
6. Change the nominating committee to include 2 members of Council rather than 2 at-large VPs.
7. Explicitly recognize the possibility of an editor of COSMOS separate from the VP-Communications.
8. Recognize disposal of assets if IAAER were to dissolve.
9. Recognize the incorporation of IAAER in Illinois, USA.
April 30, 2012: COSMOS Accountancy Chronicle Vol. 24 No. 1
March 1, 2012: IAAER/KPMG Informing the IASB Round 4 Grant Recipients
The International Association for Accounting Education and Research (IAAER), in collaboration with the KPMG Foundation and KPMG International, is pleased to announce our Research Informing the IASB Decision Process grant recipients. Four research grants of $25,000 (U.S.) each have been awarded for the following research projects
For more information on Round 4 of Informing the IASB, click here.
February 23, 2012: IASB event for 'IFRS teachers'
The IASB has announced that the IASB technical staff will hold a one-day event for those teaching International Financial Reporting Standards (IFRSs).
The event will be held in the IASB Board Room in London on Monday 14 May 2012 and will include a number of sessions taking a variety of forms — presentations, question and answer sessions, a Framework-based teaching workshop and feedback from the participants.
Participation is limited to a maximum of 40 IFRS teachers, with no more than four participants from each country. Click for more information (link to IASB website).
February 21, 2012: IMA Case Writing Competition - Call for Submissions
February 20, 2012: Accounting Education and IAAER Outstanding Reviewer Awards 2011
January 26, 2012: Call for Papers: Research in Accounting in Emerging Economies
Paper Deadline: April 15, 2012
January 18, 2012: ACCA/IAAER Call for Proposals and Participation from Emerging Scholars
The International Association for Accounting Education and Research (IAAER) and Association of Chartered Certified Accountants (ACCA) will host a Paper Development Workshop in Bucharest, Romania on Tuesday June 12 in conjunction with the AMIS 2012 Conference. The objective of the workshop is to provide doctoral students, early career researchers and emerging scholars (hereafter referred to as emerging scholars) from transitional economies with feedback on their research prior to the resulting paper being submitted to a quality journal. Representatives of the ACCA and IAAER will select the research projects to be featured during the workshop and will attend the workshop to provide comprehensive feedback and guidance to the participants.
Papers and Proposal Deadline: April 2, 2012
Workshop Registration Deadline: May 2, 2012
Paper Development Workshop: June 11-12, 2012
Click here to learn more
January 17, 2012: CIMA Research Initiative: Leadership
CIMA’s intention is therefore to study leadership in the context of the management accountant and their careers and how they interact with the organization to make change happen. More broadly, CIMA’s intention is also to identify common characteristics across management accountants who do and don’t reach senior levels of management and to identify the prerequisites to reaching those influential positions, as well as the barriers. Most people will not get to CEO level, but nonetheless have the opportunity to lead effectively within their organizations.
Application Deadline: April 2, 2012
December 13, 2011: International Federation of Accountants (IFAC) has published Competent and Versatile: How Professional Accountants in Business Drive Sustainable Success
Professional accountants in business play key roles in organizations—roles that often go far beyond the stereotypical perceptions of accountants. It may not be readily apparent to all employers and business owners, but they can capitalize on professional accountants’ training, knowledge, and skill sets to help guide their organizations toward long-term sustainable success.
December 13, 2011: The Institute of Chartered Accountants in England and Wales has publishedReporting Business Risks: Meeting Expectations
Reporting Business Risks: Meeting Expectations forms part of the Information for Better Markets
thought leadership programme of ICAEW’s Financial Reporting Faculty.
Requirements for businesses to report their risks have now been in place in a number of countries
for some years, and there seems to be a common view that their results have been disappointing.
There is widespread agreement that businesses should report better information about the
risks they face, and this determination has been reinforced by the wish to avoid another global
But before fresh requirements are introduced, we need to understand why good risk reporting
has proved to be so difficult in practice and why risk reporting may prove to be less useful to
investors and other users of corporate reporting than has generally been assumed.
In this report we look at the problems and limitations of risk reporting, but also suggest how
it could be improved.
November 22, 2011: IAAER executive committee Meeting Minutes are now updated.
November 22, 2011: IAAER conference Photo Galleries have been updated.
October 20, 2011: Call for Proposals IAAER/ACCA Seed Grant Funding South Africa
The two organizations will award seed corn grants to up to five teams of early career accounting researchers in South Africa. Each research team will be assisted by mentors representing IAAER in progressing the sponsored research. The teams will present their findings during an IAAER-sponsored event in 2013, either in person or via telephone conference.
September 26, 2011: ACCA/IAAER Early Researcher Consortium and Seed Grant Winners - Kuala Lumpar
The two organizations have awarded grants to five teams of early career accounting researchers, following an IAAER/ACCA consortium in November held in conjunction with the University of Malaya and the Malaysian Accountancy Research and Education Foundation 2010 Conference.
The IFAC Professional Accountants in Business Committee, new publication, Competent and Versatile: How Professional Accountants in Business Drive Sustainable Organizational Success is now available. To see the news release click here
The publication is primarily designed to support IFAC and its members (professional accountancy organizations) to promote the value of professional accountants in business to their organizations and more widely—an important mission deliverable for IFAC. In the publication, we have highlighted key areas of competency development for professional accountants aligned to the needs of organizations that employ them. We hope it will be a useful resource to aid the development of qualification, training, and continuing professional development programs to support the changing needs of professional accountants in business.
This publication is hopefully perceived as an important contribution to improving common understanding, within the accountancy profession and beyond, of the work by our colleagues who work in business and the public sector. To help communicate the scope of the roles and activities of professional accountants to non-accountants, and particularly to employers, we have also developed a shorter, brochure-length companion piece.
September 6, 2011: Accounting Education: an international journal - Special Subscription Rate
Click here for more information
IAAER Representation on Global Standard-Setting Boards and Committees
IFRS Advisory Council: Holly Ashbaugh Skaife
International Accounting Education Standards Board (IAESB) (observer): Gary L. Sundem
Education Advisory Group (EAG) to IFRS Foundation’s Director of Education: Donna L. Street
KPMG LLP and KPMG Foundation Announce Sponsorship of IAAER Website and Electronic IFRS Database
KPMG LLP, the U.S. audit, tax, and advisory firm and the KPMG Foundation, have announced a joint sponsorship of the International Association for Accounting Education and Research (IAAER) website (www.iaaer.org) and eIFRS (electronicInternational Financial Reporting Standards), which is available to IAAER members via the IAAER website. Click above for more details.
New research in emerging economies to be encouraged by global partners
The IAAER (International Association of Accounting Education and Research) and ACCA (the Association of Chartered Certified Accountants) have signed a collaboration agreement to work together over the next three years to promote detailed research which will help to inform and influence the development of accounting and auditing standards.
Recipients of the IAAER/ACCA/IAESB Research Grants
A global invitation for research proposals to advance the field of accounting education was launched jointly by the International Association for Accounting Education and Research (IAAER) and ACCA (the Association of Chartered Certified Accountants). Up to five research grants of $25,000, funded by ACCA, the world’s largest and fastest-growing global professional accountancy body, have been awarded under the program, which aims to support the work of the International Accounting Education Standards Board (IAESB).