About the IAAER

Founded in 1984 with the mission to promote excellence in accounting education and research on a worldwide basis and to facilitate the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice.

Read a message from IAAER's President

Highlights

  • Exciting News from IFAC: Introduction of the Young Leaders Collective!

    IAAER is thrilled to share that the International Federation of Accountants (IFAC) has officially announced the first members of its new Young Leaders Collective!

    After receiving an overwhelming number of applications, 28 outstanding individuals from across the globe have been selected to serve on this prestigious collective until the end of 2025. Representing 23 countries and speaking 31 languages, this diverse group of students and early career professionals is united by a shared passion for accounting and a dedication to serving the public interest.

    We are especially proud to congratulate the three IAAER nominees who have been selected for this inaugural cohort:

    Relebogile Mashile, CA(SA)
    Michał Siczek
    Josha Oestringer

    The IFAC Young Leaders Collective is a major step forward, allowing IFAC to gain insights from future leaders. Members will help shape the profession by addressing key challenges like sustainability, combating corruption, AI, and talent retention.

    The Collective will commence quarterly virtual meetings starting September 2024, and we look forward to seeing the positive impact they will have!

    For more information, visit the IFAC Young Leaders Collective page here.

    Please join us in congratulating the new members of the IFAC Young Leaders Collective!

  • Online Seminar: Enforcement of Principle-Based IFRS: What Have We Learned?

    We are pleased to announce an upcoming online seminar presented by Holger Daske, Vice-President of Research at the International Association for Accounting Education and Research (IAAER). The seminar will explore the enforcement of principles-based IFRS standards, addressing the complexities of strict and fair enforcement, the frequent application of judgment in IFRS, and implications for various stakeholders, including insights relevant to African contexts.

    Seminar Details:

    Topic: Enforcement of Principle-Based IFRS: What Have We Learned?
    Presenter: Holger Daske, University of Mannheim, VP Research of IAAER
    Date: 25 September 2024
    Time: 13:00 – 14:00 (SAST)
    Registration:
    To receive the MS Teams link and an Outlook calendar invite, please register here.

    Queries:
    For any questions, please contact Juan Ontong at ontongj@sun.ac.za

    We encourage all interested members to participate in this insightful discussion and look forward to your attendance!

  • Dive into Sustainability Assurance: What to Expect with IFAC. This article delves into the evolving landscape of mandatory sustainability reporting and assurance, offering insights on compliance and the steps businesses need to take. Read more.
  • The AI Revolution in Accounting: What You Need to Know! Discover how generative AI is transforming the accounting profession. This article delves into the implications, opportunities, and challenges brought about by AI advancements, offering valuable insights for accounting professionals looking to stay ahead in the rapidly evolving industry. Don't miss out on learning how AI can enhance your practice and what the future holds for accounting! Read more.
  • Discover the Future of Accounting Education with AI! Explore how the University of Pretoria’s AE-Bot is revolutionizing accounting education by integrating AI to enhance student learning. This innovative tool bridges the gap between theory and practice, providing personalized, contextually rich responses to student queries. Dive into this game-changing advancement and see how AI is shaping the future of education! Read more.
  • Interested in Global Developments in Sustainability Accounting and Reporting? Discover the insightful presentation by David Madon, IFAC's Director of Sustainability, Policy, and Regulatory Affairs, from the recent joint IAAER, AAA, and IAS meeting in Atlanta, January 2024. Available for download, this slide deck is an invaluable resource for those seeking to deepen their knowledge in these critical areas.

 

  • Educating Accountants for a Sustainable Future Download the IFAC’s recently published literature review facilitated by the IAAER on competencies, educational strategies, and challenges for sustainability reporting and assurance here.
  • Open Access Literature Reviews 
    Available for download two free literatures published in the Institutional Perspectives section of JIFMA. These insightful publications are now available at no cost and offer valuable perspectives and analysis in the field. Don't miss this opportunity to enrich your understanding with these resources.
  • Research on extended external reporting assurance: An update on recent developments here.
  • Research on Audit evidence, technology, and judgement: A review of the literature in response to ED-500 here.

Announcements

UPCOMING CONFERENCES

  • Save the Date! Southern African Accounting Association joint meeting with IAAER, Cape Town, South Africa, June 25-27, 2025. The SAAA’s Teaching and Learning Conference will precede the event on June 24, 2024. More to come!

 

CALL FOR PAPERS

  • Meditari Accountancy Research is collaborating with IAAER on two special journal issues.

    • The International Sustainability Standards Board: Evaluating and informing work efforts in the interest of sustainable development

      Guest editors: Warren Maroun, Holger Daske, Wayne van Zijl, Donna Street
      Submission deadline: October 31, 2024
      For more information: Find the full call for papers here.

    • The International Auditing and Assurance Standards Board: Insights for developing auditing standards fit for purpose

      Guest editors: Warren Maroun, Kai-Uwe Marten, Jayanthi Krishnan, Joe Schroeder, Donna Street
      Submission deadline: October 31, 2024
      For more information: Find the full call for papers here.
      For more information, watch the video announcement here!

  • Call for Research Proposals: Reforming the UK's VAT System
    The Institute of Chartered Accountants in England and Wales (ICAEW), professional institutional member of the IAAER, is seeking innovative research proposals to tackle the complexities of the UK's VAT system. This call focuses on streamlining VAT rates, enhancing digital tax compliance, and reducing the administrative burden on businesses.

  • Key Areas of Focus:
    • Streamlining VAT: Simplify the VAT system using global models for better compliance and understanding.
    • Digital Innovations: Explore digital technologies to improve VAT efficiency and combat evasion.
    • Impact on SMEs: Analyze the effects of VAT on small and medium-sized enterprises.
    • Environmental Sustainability: Investigate reduced VAT rates on eco-friendly products and services.
    • Digital Economy: Adapt VAT for the expanding digital economy.

Eligibility: Open to all (international contributors welcome)

Submission Deadline: 31 August 2024

Proposal Requirement: Detailed proposal (max 2,000 words) + CV + application form.

Prize: The author of the selected proposal will be awarded £5,000 and the opportunity to present their research at a prestigious VAT conference to be held at Chartered Accountants’ Hall in London in 2025.

This project is a collaboration with Ed Saltmarsh, the ICAEW Technical Manager for VAT and customs. Also contact Dr. Oluwatosin Adebola-Akande for any questions.

🔗 For more details, visit the page.

  • Public Money & Management special issue on ICAEW/PMM theme: Broadening the Use of Local Government Accounts

    The Institute of Chartered Accountants in England and Wales (ICAEW), professional institutional member of the IAAER, is seeking contributions for a new theme focused on enhancing the impact of local government accounts. Despite the extensive efforts in producing and auditing these accounts, their usage and understanding remain limited. This call for papers, led by Alison Ring OBE FCA, the ICAEW Director of Public Sector and Taxation, aims to explore how financial statements can enhance local government effectiveness and accountability.

  • This ICAEW/PMM theme will include:

    • Research articles (max 8,000 words, excluding references)

    • New development articles (max 3,500 words)

    • Debate articles (max 1,000 words)

  • Important dates:
    • Submission deadline: Research articles: 3 September 2024
    • Submission deadline: New development and Debate articles: 31 August 2024

For more details, key topic areas and to submit your work, visit the page.

Also contact Dr. Oluwatosin Adebola-Akande for any inquiries.

  • The Institute of Chartered Accountants in England and Wales (ICAEW), a professional institutional member of IAAER, invites expressions of interest for a research study focused on improving data access within the accountancy profession and enhancing knowledge exchange between practitioners and academia.

    Research Focus Areas:

    • Access to Research Data: Investigate what data the accountancy profession holds or could collect for academic research, considering quality, ethical, and operational factors.

    • Design of a Data Centre: Suggest governance structures and identify research topics that benefit both the profession and the public interest.

    • Knowledge Exchange: Create strategies for sharing findings and fostering dialogue between academia and practicing accountants.

 

  • Project Details:
    • Budget: Up to £15,000, with proposals including a detailed budget.
    • Duration: 6 months, with key deliverables at Scoping, Information Gathering, and Draft Reporting stages.

Find more information here.

Contact: For queries, please reach out to Dr. Oluwatosin Adebola-Akande or John Boulton.

Don’t miss this unique opportunity to shape the future of the accountancy profession and its impact on sustainable economies!

  • IPSASB Calls for Papers for 5th Research Forum: Submit your abstract by October 4, 2024, for a chance to receive a USD $2,000 research grant.
    • This call invites academic contributions that can impact global public sector accounting standards, with topics including financial statement presentation, accounting for biodiversity, and more. Selected papers will be presented at the IPSASB Research Forum in June 2025.
    • Submission deadline: October 4, 2024
    • Find call for papers here.
  • You are invited to submit a paper to the special issue of the Public Money and Management Journal (PMM) in partnership with the ICAEW, an IAAER institutional member. The focus is on broadening the use of local government accounts. Check out the call for papers here.

Grants and Development Programs

  • IAAER ACCA have launched the Early Career Researcher Development Program 
    • 15 scholars were named to participate in the two year program where they will connect with global accounting experts, learn best practices, and join a worldwide peer network.
    • Learn more about the program here

  • Congratulations to the recipients of Round 8 of the IAAER-KPMG research program Informing the IASB Standard-setting Process 
    • For more information on recipients, click here.

  • Launch of ACCA IAAER Scholars Program
    • In April 2022, the International Association for Accounting Education and Research (IAAER) and the Association of Chartered Certified Accountants launched the ACCA IAAER Scholars Program naming five associate and assistant professors from Brazil, Kenya, Poland and UAE as the program’s inaugural scholars.
    • Learn more about the program here.

IAAER Publications

IAAER Global Code of Ethics for Accounting Educators

Membership

IAAER memberships are available for:

  • Individual Faculty 

  • Students