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16TH EIASM INTERDISCIPLINARY CONFERENCE ON INTANGIBLES AND INTELLECTUAL CAPITAL - SUSTAINABILITY AND INTEGRATED REPORTING, GOVERNANCE AND VALUE CREATION


ONLINE, SEPTEMBER 23-24, 2021
THE CONFERENCE WILL TAKE PLACE ONLINE ON SEPTEMBER 23 & 24, 2021

CO-ORGANISED BY

 
 Université Catholique de Lille, France 


and 
 

LILLE CATHOLIC UNIVERSITY IN A FEW WORDS...

Please see HERE.

WITH THE SUPPORT OF

 


 

UNDER THE AUSPICES OF

CHAIRPERSONS

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

KEYNOTE SPEAKERS

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

 

 

BACKGROUND

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. 

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.

CALL FOR PAPERS

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 SECTOR"

Track leaders : 

Professor Pierluigi Catalfo - University of Catania - Italy 
Professor Francesca Manes Rossi - University of Naples - 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”

Track leaders:

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⁣
  • 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.

 

CONFERENCE PROGRAMME

Click  HERE to download the the conference programme

LIST OF ACCEPTED PAPERS TO BE PRESENTED

See HERE the entire list of papers that will be presented at the conference.

PUBLICATION

"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


"'Journal of Accounting and Organisational Change" - Special Issue :

Editors: John Dumay, Elisabetta Magnaghi and Stefano Zambon 
Submission deadline April 30
 

 

AWARDS

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. 

PRACTICALITIES

FEES

We have decided to offer you the same fee either you participate on site or virtually.

Due to the great deal of organization, please  to let us know while registering if you would attended on site or virtually (box to tick). We are really counting on your cooperation to have the precise information.

Special fee reduction for PhD Students :

Thanks to our sponsors, we are happy to inform you that there is a substantial reduction on the conference attendance fees for PhD Students:

The unique fee for the PhD is 60 EUR

To take advantage of the special offer, please send an email to Graziella Michelante (michelante@eiasm.be) attaching your CV.

Please provide the exact and entire information which should appear on the invoice (exact addressee - copy/paste format, VAT if needed, P.O. number if needed).
An invoice will then be sent to you. Once the invoice is being produced it cannot be modified.

 

   
For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
108,00 € (including 18,00 € VAT)
For participants coming from another academic institution 156,00 € (including 26,00 € VAT)

Cancellations made before September 1, 2021 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date.

Payments should be made by :

  • The following credit cards: Visa or Eurocard/Mastercard/Access

REGISTER ONLINE

DOWNLOAD LIST OF PARTICIPANTS

DOWNLOAD ACCEPTED PAPERS

ADMINISTRATION

Ms. Graziella Michelante - EIASM Conference Manager
EIASM - PASSAGE DU NORD - 19 - 1000 BRUSSELS - BELGIUM
Tel: +32 2 226 66 62 - Fax: +32 2 512 19 29
Email: michelante@eiasm.be