Prof. Elisabetta Magnaghi
Professor Charl de Villiers
EIASM is proud to announce the EIASM 16th Interdisciplinary Conference on “Intangibles and Intellectual Capital – Non-Financial and Integrated Reporting, Governance, and Value Creation" in collaboration with the Faculty of Management, Economy and Sciences of the Catholic University of Lille. The event will be held on 14-15 September 2020 in Lille (France). (Please note that it is the first time that it will take place on Monday and Tuesday.)
This Conference is intended to continue its long-standing role in creating a forum for academic exchange on theoretical and empirical, qualitative and quantitative research in the area of Intangibles and Intellectual Capital widely conceived. Indeed, the measurement, reporting and management of Intangibles and Intellectual Capital at a micro, meso and macro level is becoming a focal topic for the theory and practice of various disciplines (accounting, valuation, marketing, organisation behaviour, strategy, non-financial reporting, investor relations, human resource, sustainability, etc.).
More recently, the debate has been further energized by the Integrated Reporting initiative, whose focus on the value creation processes has revealed new research and practical perspectives on the complex and multifaceted role of Intangibles and Intellectual Capital in and around organizations.
Their close linkages with the socio-environmental sustainability area and related issues also provide a further thrust to the study of intangibles-related topics.
This event will also provide an opportunity for investigating the value creation dynamics and deepening the subject areas of “Intangibles and Public Sector “, “Integrated Reporting”, “Management Control of Non-Financials”, “Brand Valuation and Reputation”, and “Digital Business Transformation, IT-Investments and Intangibles”.
It will also be devoted to a systematic reflection on the emerging issues linked to Integrated Reporting and Governance as well as on the relationships between intangibles and UN’s SDGs (Strategic Development Goals).
There is a clear risk that the gap between the theory and the practice of intangibles management, measurement and reporting may gain momentum and, therefore, there is a strong need for the development of an innovative and challenging research agenda with reference to it.
Studies on the impacts of information technology on the aforementioned fields will be particularly welcome.
The 16th EIASM Conference aims to bridge the gap between theory and practice in the concerned field by fostering reflections and “prognoses” on Intangibles, Intellectual Capital and Integrated Reporting and Governance and, thus, to favour an osmosis between knowledge creation and knowledge application. In this perspective, topics of particular interest include (but they are not limited to) the following:
We invite papers on any of the aforementioned topics without any specific constraints in terms of theoretical perspectives and methodological approaches.
In order to contribute to bridging the above mentioned gap between theory and practice, speeches and presentations from academics and practitioners as well as roundtables will be organized to stimulate discussions regarding the “state of the art” and future avenues. Details will be announced later on.
SPECIAL TRACK ON INTEGRATED REPORTING
Track leader :
Professor Dr. Axel Haller, University of Regensburg
Integrated Reporting (IR) is a concept that embraces corporate management as well as reporting. It focuses on the value creation of an entity. In contrast to the traditional management and reporting concepts it is based on a much broader value-definition, covering – apart from financial capital – different types of capital, such as e.g., natural, social, human, and intellectual capital. This holistic value concept is discussed to be a necessity in front of the global societal challenges of today and tomorrow. In order to meet these challenges entities´ managements should apply an integrated thinking that considers impacts of their decisions on different capitals as value creation or destruction and reflects on the interdependencies of these impacts. As this view of value creation is multi-dimensional and thus very complex, the major characteristics of IR that help to put this management concept into practice are materiality and connectivity of information as well as stakeholder relationship, future orientation, and conciseness. This holistic view of corporate value creation challenges internal and external corporate reporting considerably. Major issues are like:
Papers dealing with one or several of these issues of IR are very welcome at this special track.
To present a paper to the main conference or to any of the special tracks, authors should submit a max. 2 page abstract
May 15, 2020
All submissions must be in English.
"Meditari Accountancy Research" - Special Issue :
Details on the Special Issue (Editors, Topics, Submission Instructions, Key dates..) are available here
There will be an Award for the Best Paper presented and well as an Award for the best Junior Contribution to the Intangibles and IC Theory and Practice.
The Awards will be announced during the last session of the conference.
Situated just 400 metres from one another, Lille’s two train stations are located in the city centre and are served by both the subway and the tram.
Lille Flandres Station: TER regional trains and direct TGV service to Paris.
Brussels: 38 mn, 14 TGV and Eurostar trains a day
The Lille-Lesquin International Airport is located 10 km from Lille city centre.
It serves more than 70 national and international destinations.
Shuttle service from the airport to the city centre (bus stop sign “Liaison aéroport” in front of the Euralille shopping centre) is available. Length of ride: 20mn.
Take the M2 Metro Line at Gare Lille Flandres following the direction of St. Philibert
Then take Bus L5 following direction of Marcq En Baroeul /Montgolfier.
Take Bus L5 at Gare Lille Flandres subway station following direction of “Le Haubourdin Le Parc »
V’Lille City bike
The University is surrounded by 6 V’Lille stations in a 500m radius.
To go to Lille from Roissy Charles de Gaulle Airport : 11 TGV trains a day