Public sector accounting reforms are rarely linear or predictable. Our research investigates how competing institutional logics shaped the preparedness of 229 Portuguese public entities as they transitioned toward an IPSAS-based accounting system. We developed a novel diagnostic proxy to capture the critical “middle phase” between formal adoption and actual implementation—where intentions are translated into tangible actions. This approach enabled us to assess not only whether entities initiated the reform, but also how effectively they mobilized to carry it forward. Entities guided by a strong financial accounting logic were significantly more prepared, and this effect was amplified when combined with a…

Exclusive access to ACCA certificates  In celebration of recently signed Memorandum of Understanding (MoU) between Association of Chartered Certified Accountants (ACCA) and the European Accounting Association (EAA), EAA member universities can take advantage of exclusive free of charge access to the following ACCA certificates:  Certificate in Data Analytics (Cert DA) – up to 150 certificates on first come first serve basis. Certificate in Sustainability for Finance (Cert SF) -up to 150 certificates on first come first serve basis) This initiative reflects ACCA’s and EAA’s shared commitment to supporting professional development and lifelong learning. Please complete follow the steps outlined below to receive instructions and access…

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      

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 to strengthen the link between university research and real-world work in accounting and finance. The goal is to make sure academic programmes match what the…

The Italian Accounting Standards Setter (Organismo Italiano de Contabilità -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 be selected from those accepted for presentation at the next 2026 EAA Congress in Prague. The submission deadline is 1st December 2025. More details on…