Firms must transform production processes towards sustainable technologies in response to climate change and the emergence of policies aiming to curb carbon emissions. The energy shock due to the war in Ukraine renders this transformation not only important, but also urgent. All this requires...

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...

Topics: - incentives to abide or not by accounting standards; - practices of standard setters, auditors, and accountants; - internal control deficiencies; - accountant professionalization surrounding the fraud concept; - legitimization of standards and best practices; - failure of monitoring...

It is fundamental to analyze what happened in the post-pandemic, pushing researchers to develop novel theories and approaches for a more resilient future. CONFERENCE TRACKS 2022 - Opportunity generation and early business development - Business models (growth, performance), international...

The conference theme is "Management Accounting: Recent Themes and Directions for a Digital Future." Today, technology is reshaping the digital landscape of the organization and the associated business models. We have observed the automation and robotization of routine procedures, the...

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...

Programm: - Sustainable Finance in Europa – Status Quo und Ausblick ; - Sustainable Finance – Herausforderungen im Banking ; - Sustainable Finance Disclosure Regulation (SFDR) – Überblick und Herausforderunge ; - Corporate Sustainability Reporting Directive (CSRD) – Überblick und...

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...

The Symposium on the Economic Analysis of the Firm is a conference that pro motes the enhancement and interdisciplinary application of the economic approach on business-related questions. The aim of the conference is to make the tools and methods of information economics, game theory, empirical...

Im Jahr 2022 diskutieren wir im Rahmen des Themenschwerpunktes „Rolle der Unternehmerfamilie - Chance für Vielfalt oder Potenzial für Konflikte?“ wie der Einfluss der Unternehmerfamilie zum echten Wettbewerbsvorteil werden kann. Die Unternehmerfamilie bietet Chancen für Vielfalt: Geteilte...