FD Artikel: Laat de EU geen eigen koers varen bij verslaggevingsregels
Vorige week spraken ondernemingen en aandeelhouders in deze krant hun zorg uit over de plannen van de Europese Unie om zich actief te gaan bemoeien met de financiële verslaggeving. De EU wil besluiten van de International Accounting Standard Board (IASB) desgewenst kunnen aanpassen. Met als gevolg dat ondernemingen in de EU hun resultaten en balansposities op een andere manier zouden moeten verantwoorden dan de verslaggevingsregels van de IASB voorschrijven.
Authors
Academic board member and managing director FAR.
Jan Bouwens is full professor of accounting at the University of Amsterdam. His previous appointment was at the Cambridge Judge Business School and Tilburg University, where he was head of the accounting department for 7 years. He was visiting professor at Harvard business school in 2013/2014.
His teaching experience extends from bachelor programs to Ph.D. programs in business economics. During the academic year 2013-2014 he taught accounting in the MBA program at Harvard Business, School, 2017/2018 and in the Cambridge MBA programs. He now teaches Management accounting and control in the masters of accounting of the University of Cambridge and at The University of Amsterdam.
In his research Jan focuses on motivating employees with targets and selecting appropriate performance measures. He publishes in the top accounting journals (e.g., JAE, JAR, management science, AOS, TAR, CAR). He writes editorials for national news papers (e.g, Finacial Times, Financieele Dagblad)