12/10/2023 - IFRS: Global Rules & Local Use – Beyond the Numbers 2023 – Third Call for Papers

Department of Financial Management Metropolitan University Prague and School of Business Administration at Anglo-American University organised the 11th edition of International Scientific Conference "IFRS: Global Rules & Local Use – Beyond the Numbers".

PROGRAMME

CONFERENCE PROCEEDINGS

CONFERENCE REPORT AT IMUP.CZ: IN ENGLISH, IN CZECH

About the conference

Scholars, students, and the interested public wishing to know more about bridging the gap between international accounting rules (IFRS) and local applications are invited to share their knowledge and experience at this Hybrid event, organised jointly by the Anglo-American University and Metropolitan University Prague. Issues to be discussed involve finance, accounting, non-financial reporting, management, and international trade, as well as timely concerns brought by the current uneasy pandemic situation

With the current interest in non-financial reporting and accounting harmonization, this conference aims to focus on specific accounting differences and what lies behind them, as well as topics related to international trade. Submitted papers should be anchored in a theoretical framework and based on practical research, focusing on practices in emerging markets and transitional economies.

RENOWN SCHOLARS AND PRACTITIONERS HAVE ACCEPTED THE ROLE OF KEYNOTE SPEAKERS:

From Academia we invite:

Professor David Alexander, University of Birmingham, U.K.
Professor Emeritus David Alexander is a leading theorist of accounting and financial reporting. He focuses on methodology, classification IFRS, cultural differences, and practical application of IFRS in an international context. Besides, David is the author of several key textbooks in the field, both individually and in a team.

Professor Nadia Albu, PhD., Bucharest University of Economic Studies
Nadia Albu is a Professor of Accounting at the Bucharest University of Economic Studies, Romania, Visiting Professor at ESSEC Paris, France, and a Fulbright Alumna (2013-2014, University of Dayton). Her research interests include the institutional change in the field of accounting in Central and Eastern Europe, with a focus on Romania. She is the editor of the Journal of Accounting and Management Information Systems and serves on the editorial board of several international accounting journals.

Professor Eleftherios Thalassinos, Ph.D., MBA, the University of Piraeus
DHC 2013, DHC 2015, DHC 2018, Professor at University of Piraeus, Greece, Affiliate Professor at University of Malta, visiting Professor at Neapolis University of Cyprus and Open University of Cyprus, European Chair Jean Monnet, Editor in-Chief ERSJ, IJEBA, IJ TEI, Chair of ICABE.

Professor Ing. Luboš Smutka, Ph.D., University of Life Sciences Prague
Luboš Smutka specializes in commodities markets and world agricultural policy, international trade, and finance.

Professor Ing. Lubor Lacina, Ph.D., Mendel University Brno
Professor Lacina is Jean Monnet Chair in European Economic Studies at the think tank Mendel European Centre, Mendel University Brno, Czech Republic. Professor Lacina is specializing in international economics and problems of the Eurozone.

Professor Bernadette Andreosso-O'Callaghan, University of Limerick
Jean Monnet Professor of Economics at the Kemmy Business School of the University of Limerick. Her research covers the areas of EU-Asia economic relations, comparative (Europe – Asia) economic integration, and the economic growth and structural change in Asian countries, with a focus on East-Asian countries.

Professor Erginbay Ugurlu, Istanbul Aydın University
Erginbay is Professor and Head of the Department of International Trade at Istanbul Aydın University. His major expertise is econometrics, energy economics, and sustainable development. He was a Visiting Scholar at Columbia University in 2013 and, recently, he was also involved in research on the impact of IFRS on the change of institutional environment exploring the link to FDIs.

Dr. habil. Ing. Eva Jančíková, PhD., associate professor at the University of Economics in Bratislava, Faculty of International Relations. She is an expert in international trade finance and her research focuses on international finance, international financial institutions, banking and problems of money laundering and tax evasion.

Professor Anna Białek-Jaworska, PhD. hab., University of Warsaw Faculty of Economic Sciences, an expert at the Ministry of Finance, Department of Tax Analyses and a NAWA Alumna (2019, Queensland University). Her research interests include corporate finance, business economics and taxation, with a focus on Poland. She is the associate editor of the Central European Economic Journal and serves as the guest editor or reviewer of several international economic journals. She is engaged in research projects co-financed by OECD and the National Centre for Research Development (Poland).

Associate Professor İlker Sakinc, Ondokuz Mayis University, Turkey
İlker Sakinc an Associate Professor of Finance at the Ondokuz Mayis University of Business Administration Department, Turkey. He was a Visiting Scholar at Nazareth College in Rochester, New York in 2013. His major expertise is Financial Markets, Islamic Finance and Sport Finance. He was an Editor in the Journal of Hitit Social Science

Professor Anne Jeny, IESEG School of Management, Lille
Anne Jeny is a Professor of Accounting at IESEG School of Management, Lille, France. Her fields of expertise are financial accounting, financial analysis, value creation and firms’ valuation, with specific expertise in intangible assets and digital transformation.

Professor Adriana Tiron-Tudor
Adriana Tiron-Tudor is a Professor of Accounting at Babes-Bolyai University. Cluj-Napoca, Romania. Her research interests include integrated thinking and reporting for sustainable development and issues related to the impact of disruptive technologies on the accounting profession. She dedicates a significant part of her activity to the accounting profession development being a member of the International Public Sector Accounting Standard Board (2012-2018) and Accounting and Audit Public Sector Group at Accountancy Europe (2010-2019). Now she is the Chair of Professional Accountancy Education in Europe (PAEE) the former Common Content Project.

From the profession we invite:

Dr. Aleš Králík, LL.M.
Head of the Department of Capital Markets of the Ministry of Finance, Czech Republic, the main author of the new conception for the development of Czech capital market.

Ing. Viera Kučerová, Head of ACCA (the Association of Chartered Certified Accountants) for Czech Republic, Slovakia and Hungary

Ondřej Firkle, Partner at KPMG Czech Republic, Audit, Financial Services
Ondřej Fikrle has been working at KPMG since 1997. He graduated from Prague University of Economics and Business and took part in an international stay at University of Koln (CEMS program) as part of his studies. As part of his work at KPMG, he participated in internships abroad: Zurich, Switzerland (1999), Toronto, Canada (2001-2002), Kazakhstan (2006-2008), the Baltics (2008-2019). His main focus is on financial institutions.

Mgr. Ing. Magdaléna Králová, President, Union of Accountants of the Czech Republic

Ing. Alice Šrámková, Member of the National Accounting Board, Tax consultant, previously Assistant Auditor at PriceWaterhouse,  Financial manager of XEROX Czech Republic, and head of the methodology and reporting department at Czechoslovak Airlines. She is now involved in tax consulting, IFRS reporting, consolidation, hedge accounting and corporate income tax. She autored several a publicaions, amongst them  IFRS practical applications

Petra Smejkalová
Petra Smejkalova graduated from the University of Economics. With a background rooted in controlling positions across diverse companies, Petra now proudly serves as the CFO overseeing Comdata's operations in the Czech Republic, Slovakia, and Hungary. Her qualifications include a Diploma in International Accounting, a testament to her deep knowledge and proficiency in the field.

Other keynote speakers will be confirmed.

Conference topics

The conference topics include but are not limited to:

  • Current state of non-financial reporting
  • EU Accounting Directives and national accounting rules
  • Sustainability, environmental and integrated reporting
  • New amendment of the Accounting Act
  • Experience of IFRS reporting practice in different national conditions
  • Requirements on accounting profession
  • Relationship between tax and accounting
  • Financial reporting for SMEs
  • Impression management
  • IFRS in developing countries and emerging markets
  • International taxation
  • Regional impact of international trade regulations
  • IFRS & capital markets
  • IFRS in Visegrad countries

Programme Committee

Irena Jindrichovska, Metropolitan University Prague
David Muir, Anglo-American University, Prague
Anna Białek-Jaworska, University of Warsaw, Poland
Erginbay Ugurlu, Istanbul Aydın University, Turkey
Dana Kubickova, Metropolitan University Prague/University of Finance and Administration
Mihaela Mocanu, Bucharest University of Economic Studies, Romania
Radka Macgregor Pelikanova, Metropolitan University, Prague

Organization Committee

Irena Jindrichovska, Metropolitan University Prague
Jan Vašenda, Anglo-American University, Prague
Dana Kubickova, Metropolitan University Prague­/University of Finance and Administration
Katerina Fojtů, Anglo-American University, Prague
Jaroslav Halík, Metropolitan University Prague

Conference Proceedings

Conference proceedings with ISBN will be published on the conference website. Online conference proceedings will be sent for evaluation to CLARIVATE to be entered on the Conference Proceedings Citation Index. Conference proceedings from years 2014, 2015, 2016, 2017, 2018, 2019 and 2020 have been included in the Conference Proceedings Citation Index (CPCI) which is integrated into the WEB OF SCIENCE THOMSON REUTERS (CLARIVATE).

For more information do not hesitate to contact us at globalrules2023@mup.cz or ifrs.conference@aauni.edu.

Partners of the conference