What do we talk about when we talk about accounting?

Accounting = Information that creates value

What do we talk about when we talk about accounting?

what-is-accounting

My research interests:

  • Performance Measurement: How to adapt reporting to new business models
  • Management Accounting Change: How new practices (e.g. Customer Accounting, Accounting for sustainability) are implemented

My research interests:

  • Understanding earnings quality: How and when managers have incentive to opportunistically report Earnings, Equity and Cash Flow
  • Voluntary disclosure: How and when managers should disclose more information than legally required

Accounting = Information that creates value

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