The project focuses on research at the heart of the academic accounting endeavor: Evaluating and designing accounting for users, whether investors, equity or credit analysts, management, or broader constituents. In simple terms, the project seeks to understand what is “good accounting” and “bad accounting.” The normative focus brings attention to accounting under US GAAP and IFRS, aiming to enhance it where necessary. Focusing on users and their decisions brings research to practice. Not all research will have that immediate effect, but that should be the orientation.
An Accounting Design Forum will be established through a Zoom Room, open to all worldwide academics and practitioners, meeting regularly to hear a paper and discuss the issues involved. Those wishing to present a paper for the Forum will submit it to the Forum coordinator Ayung Tseng ([email protected]), who may consult, ad hoc, with various academics and practitioners for advice. Paper presenters should indicate how their paper is relevant to accounting practice or users of accounting information and will be selected on that basis. Papers need not be in final publishable form, although the thinking must be rigorous and project a publishable paper; the emphasis is on generating ideas.
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