The Swiss Winter Accounting Conference aims at bringing together European researchers from all accounting disciplines to give them the opportunity to discuss their research, to initiate new research ideas and to provide them with an excellent network opportunity in an inspiring atmosphere to develop our European accounting research community. The scientific program will consist of plenary presentations and discussions of selected papers. The Swiss Winter Accounting Conference is organized by the Managerial Accounting Section of the Institute for Accounting at the University of Bern. We invite submissions of papers analyzing issues from all accounting disciplines, including managerial accounting, financial accounting, and auditing. Papers should use a quantitative empirical method (archival, experimental or survey).

Topics include, but are not limited to:

– The role of accounting information in agents’ economic decisions
– The effect of accounting standards on managers’ decisions
– Earnings and revenue management
– Organizational design and management control systems
– Internal control systems and performance management
– Management control systems in uncertain environments
– Executive compensation
– Auditor choices and consideration of noncompliance with laws and regulations
– Governance and control of interfirm relationship

17 August 2021 — 20 August 2021
2:40 pm

University of Bern

Link to the conference