Grenoble, host of the VIth FRW

The Institut Universitaire de Technologie de Grenoble is proud and happy to welcome the VIth Financial Reporting Workshop.

The event will take place on June 4th and 5th, 2015.

We hope to pursue the cross-cultural fertilization that between Grenoble and Italy have been constant through centuries. During the 19th century, technology-based cultural exchanges supported by famous Grenoble inhabitants were focused on artistic works. Ernest Hébert first was a guest in Roma before he became the director of the Villa Medici. His cousin, Marie-Henri Beyle, better known as Stendhal, felt an overwhelming fascination for Italian art that he experienced a stroke since then coined the Stendhal Syndrome.

Nowadays, half of Grenoble's population is able to claim for Italian roots, but it is also one of the most dynamic and innovative towns in France, thanks to its investments in energy technologies and nanotechnologies. In 2013, Forbes ranked Grenoble as the 5th most inventive town in the world.

Conference theme: Accounting and Technology

download the CFP

Accounting tools as practiced today rely on mathematical and geometrical grounds. The Italian monk, Luca Pacioli, in Summa de arithmetica, geometria, proportioni et proportionalità, formalized the accounting process in analogies with shapes in a geometrical space. In the current race for more efficiency and competitiveness, the complexity of our world has been interpreted as a need for the provision of a bigger quantity of data, with the possibility of a new form of overwhelming supply, hindering or easing the readability of sometimes hidden or invisible items. This raises the following issue: is a new form of a Stendhal Syndrome possible? More specifically, do we have an "overwhelming fascination" with an ever-expanding volume of data? Indeed, the possibility to approach and treat information remains a challenge to current accountants, whether academics or professionals. Lately, "big data" has been considered as a Grail to reach a better understanding of our environment and actors, by seeking patterns, underlying structures, or allowing the specification of algorithms, in the hope to render observable what is transparent to the human eye. Such a quest is also the one of a better capture of uncertainty, and implies that the production of tools may influence the future quality and reliability of the carried information.

While the general theme of the conference will be "Accounting and Technology", the scientific committee suggests some neither exhaustive nor exclusive research paths:

  • Technologies and financial reporting:

    • The financing of technology and/or inventive companies: are there specificities of funds dedicated to technologies? Is it possible to understand/map the risks technologies are exposed to? Can technologic assets - such as patents - pledge as collaterals in funds seeking?
    • The evaluation of technologic assets: is there an evaluation methodology able to capture the technologic characteristics, the contingent factors of technological or other assets?
    • The definition and recognition of specific/strategic assets is a subsequent issue: Is the proposed change in the definition of "asset" in the latest Draft IASB Conceptual Framework significant? How measurable is a technologic asset if uncertain, invisible or intangible? Is measurability complexity a factor increasing auditing difficulty? Reporting and measurement of strategic assets under high uncertainty, invisibility and intangibility?
    • Regarding technologies, what are the funds providers' disclosures needs (financial markets - business angles - investment funds - debt providers)?
  • Technologies, legal framework and risks:

    • Modern technologies are more likely associated to rights (of usage, ownership...); how important are the legal rights in the asset definition? Can they help to define its risk exposure?
    • Are rights contributing to a reduction or an increase in risk exposure and visibility?
  • Can big data become a new tool at the service of Accounting? :

    • What sort of supplemental information can big data provide?
    • Can big data support the fraud identification or/and other kinds of risks?
    • How to master big data: how can accountants participate into the process of data collection?
  • Current and future reporting frameworks for risk/environmental disclosure:

    is a worldwide framework designable? How? What data are necessary to the understanding of environmental impact?
  • The introduction and the effectiveness of IAS/IFRS:

    has complexity been better captured by Intangibles? By R & D costs and/or assets? By Accounting in general?
  • The relationship between financial reporting and corporate governance:

    which new models of governance can we design for more complex organisational structures (local authorities, public-private partnership...)?
  • Accounting choice and earnings quality

    also addresses the interrelated link between tool preference and its consequences.

The VIth workshop also ambitions to build on transnational and local specificities, and to reinforce the link between researchers and the field, inviting companies and professionals to join us to express their needs relative to financial or extra-financial information issues. In this perspective, the conference is also open to field topics:

  • Case studies on technological companies or dealing with technologies will be welcome.
  • Comparative studies, such as the one of technological SMEs are also expected to capture the distinctive industrial and entrepreneurial fabrics of different countries or regions.
  • The sustainability of the impact of information provision on the daily exercise of the professionals can be questioned ...

Exceptionally, the VIth FRW will offer a French language track.

The workshop is also welcoming special sessions and calls for applied researches. Special sessions can be organised on specific topics; they should count three papers. If you'd like to organize a special session or provide with an applied research topic, your suggestions are welcome before December 15th.

Submission of papers: Important dates and possible publications

Should you wish to have a paper considered for presentation at the workshop, please email a 1.000 word abstract or a full paper by 15 February 2015 to the following e-mail address: frwgrenoble@canal-iut.fr

Submitting authors will be informed of the decision of the Scientific Committee by 15 March 2015. Full papers are expected by 15 May 2015.

Selected conference papers may be published in a joint special issue of La Revue du Financier (for a publication in French or in English) and Financial Reporting (in English).

At the choice of the authors, conference papers might also be considered and have a fast track for publication in an ordinary issue of Financial Reporting and in La Revue du Financier.