Université Catholique de Lille, France
Prof. Elisabetta Magnaghi
Faculté de Gestion, Economie et Sciences
Université Catholique de Lille, France
Prof. Dr. Stefano Zambon
Dipartimento di Economia e management
University of Ferrara, Italy
Professor Charl de Villiers
University of Auckland
Keynote Speech :
“Integrated Reporting and Corporate Governance : Links and implications for future research”
Professor John Dumay
Macquarie University, Australia
Professor Stéphane Trébucq
University of Bordeaux
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:
- Accounting for and reporting on intellectual capital: advances in financial accounting and business valuation;
- Advances in the management accounting and control of intangibles and intellectual capital;
- The role and the impact of Integrated Reporting and Integrated Governance in private and public organizations;
- Connectivity of information and organization actions and outcomes;
- Intangibles, intellectual capital and value creation;
- Intangible liabilities;
- Intellectual property from a managerial and valuation perspective;
- Human resource management and accounting;
- Customer capital management and accounting;
- Relationships with strategic stakeholders: measurement and management;
- Innovation and intellectual capital;
- Production and consumption of intellectual capital measurements;
- The perspectives offered by Business Models in measuring, managing and reporting intellectual capital and intangibles;
- Intangibles and governance;
- Conceptual underpinnings of intellectual capital and intangibles’ research;
- Intangibles and risk management;
- CFOs and Intangibles management and reporting;
- Intellectual capital reporting and disclosure: frameworks, benefits and drawbacks;
- Intangibles and gender issues;
- Non-financial information and the needs of analysts and investors;
- Non-financial information and Integrated Reporting assurance;
- Socio, Environmental and Economic Sustainability: reporting, metrics and governance issues;
- Intangibles and SDGs
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 - Germany
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:
- Measurement of changes in different capitals;
- Information characteristics (qualitative versus quantitative);
- Identification and quantification of connectivity;
- Definition and measurement of materiality;
- Management of (relevant) stakeholder relationships;
- Adequate control and reporting instruments and tools;
- Use and/or influence of digitalization;
- Internal and external auditing of this type of reports;
- Decision usefulness of particular information;
- Balance between transparency and confidentiality;
- External reporting channels;
- Application of IR globally or in particular regions;
- Challenges of the IIRC as an institution;
- Revision of the IR Framework;
- Development of global IR standards, etc.
Papers dealing with one or several of these issues of IR are very welcome at this special track.
They may be analytical, normative or empirical. They may also cover specific companies´ experiences with the application of IR.
SPECIAL TRACK ON
"INTELLECTUAL CAPITAL AND PUBLIC SSECTOR"
Track leaders :
Professor Pierluigi Catalfo - University of Catania - Italy
Professor Francesca Manes Rossi - University of Salerno - Italy
Intangibles and intellectual capital have been developing in the public sector during the last decades. The managerial discourse enhanced by the NPM policies has pushed the public organizations to devote their efforts to implement processes and technologies to increase value creation. Therefore, the need to manage “new” factors relevant to the managerial process, to decision-making and to strategic thinking has emerged. In this arena, intellectual capital and intangibles are playing a critical role that is even more emphasized within integrated reporting frameworks.
As from literature, intellectual capital and intangibles are both at the centre of accounting theory, and practice. Considering the societal role of accounting and the public sector function in the economy, deepening the role of intangibles and intellectual capital for a better management in public sector organizations is relevant for economic development.
The studies on intangibles and intellectual capital encompass a number of areas (valuation techniques, reporting practices, the use of intellectual capital information for management and performance measurement, stakeholders’ relations, etc.), and have attracted researchers using a variety of methodological approaches (behavioural research, survey, case study, interventionist research, etc). In this frame, a deeper understanding of the relation between intellectual capital and knowledge management would be of interest in different perspectives: managerial, accounting and accountability ones. Thus, a number of research areas would contribute to enhance theoretical knowledge and the managerial practice of public sector organizations.
Papers that fall into the following categories are mostly welcome in this track:
- Intellectual capital and value-creation in public sector organizations
- Strategy and intellectual capital management
- Intellectual capital and performance management in the public sector
- Integrated reporting and SDG in public sector organisations
- Reporting Intellectual capital in public sector organizations
- SDGs: challenges and opportunities for public sector managers
- Integrated reporting in the public sector: challenges and applications
- Intellectual capital for local development
- IC, Integrated reporting and Popular Reporting
SPECIAL TRACK ON
"INTANGIBLES & INTELLECTUAL CAPITAL, DIGITAL AND SUSTAINABLE BUSINESS TRANSFORMATION, AND IT INTEGRATION FOR REPORTING AND VALUE CREATION IN AN INDUSTRY 4.0 ENVIRONMENT”
Professor Daniela Mancini, University of Teramo - Italy
Professor Enrique Bonson, Huelva University - Spain
Professor Dr. Robert Obermaier, University of Passau- Germany
Companies are transforming their businesses more and more towards data based business models requiring not only data as key resources but also IT capabilities in a very broad sense. This includes so called Industry 4.0 (I4.0) technologies (Internet of Things, Cloud Computing, Big Data, Augmented Reality, Additive Manufacturing, Artificial Intelligence, Blockchain, etc.) which are considered as key capabilities. But also organizational and human resources are required in order to complement IT investments and overcome the so called Solow paradox, which claims that computers can be found everywhere but the statistics. Obviously, there is still not enough knowledge.
Furthermore, companies are shifting from a traditional business model to a sustainable one capable to capturing success by integrating economic, social and environmental perspectives. This transition drives some changes in the communication of information, in particular integration became a key feature of reporting, in term of financial and non financial information; internal and external perspectives, and so on. In this transition also Industry 4.0 (I4.0) are considered as key capabilities through which firms can be pursued sustainable aims. In this scenario, the way in which companies support measurement and reporting processes change, and accounting and management information systems (IS) become more integrated, open, transparent, and shared than the past.
The purpose of this special track is to investigate and understand the implications of modern information and communication technologies (ICTs) for the management, (e)valuation and reporting of Intellectual Capital (IC) and Integrated Reporting (IR) and the associated non-financial information. A particular focus is on how information relating to Intangible and Intellectual Capital (I&IC) can be collected, managed and reported in an integrated way, in a sustainable I4.0 environment; and how smart technologies enable an integrated analysis and communication of business processes performance.
Papers concerning the following topics related to Intangibles & IC are mostly welcome in this Track:
- Digital business transformation and IT resources
- Performance measurement in the digital era
- Smart technologies and integration of different kinds of information;
- Industry 4.0 technologies and I&IC integrated reporting;
- AI, auditing and assurance of I&IC;
- XBRL and financial and non financial information;
- IS to better understand, managing, evaluate and reporting IC, IR and non-financial information;
- Digitalisation and information processes to support reporting;
- Impact of digitalisation on measurement systems;
- New way of visualising and disclosing information related to I&IC and I4.0 projects.
To present a paper to the main conference or to any of the special tracks, authors should submit a max. 2 page abstract
June 15, 2020
To be acceptable, proposals MUST be submitted through this web site!
All submissions must be in English.
PLEASE CLICK HERE TO SUBMIT
"Meditari Accountancy Research" - Special Issue :
The submission of papers presented at the EIASM Conference that fall within the scope of the special issue is especially welcome.
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.
Université Catholique de Lille
Bâtiment du RIZOMM, 14 rue du Port – 59800 Lille
Web site : https://www.fges.fr/
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.
Lille Europe Station: Eurostar service to London and Brussels, direct TGV service to Roissy Airport, Paris and all major French cities.
Brussels: 38 mn, 14 TGV and Eurostar trains a day
Paris: 1h, 26 direct TGVs a day
London: 80 mn
Lyon: 3h, 11 direct TGVs a day
Rennes: 3h50, 4 direct TGVs a day
Marseille: 4h30, 6 direct TGVs a day
Bordeaux: 5h, 6 direct TGVs a day
Montpellier: 5h, 5 direct TGVs 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.
- Public transportation @ Lille
Take the M2 Metro Line at Gare Lille Flandres following the direction of St. Philibert
Get off at Cormontaigne.
Then take Bus L5 following direction of Marcq En Baroeul /Montgolfier.
Get off at Universite Catholique.
Take Bus L5 at Gare Lille Flandres subway station following direction of “Le Haubourdin Le Parc »
Get off at Universite Catholique.
V’Lille City bike
The University is surrounded by 6 V’Lille stations in a 500m radius.
The closest station is Universite Catholique.
To go to Lille from Charleroi Airport (= Brussels South Airport) : possible shuttles to be booked (www.flibco.com) with a stop in front of Lille Europe station (65mns)
To go to Lille from Roissy Charles de Gaulle Airport : 11 TGV trains a day
The conference will start on September 14 at 8:30 and will be over on the following day around 6pm