Judgment rather than memorization of rules: How to dispel misconceptions about accounting
Résumé
Since the mid-2000s, corporate financial reporting in many countries around the world is regulated by International Financial Reporting Standards (IFRS). In the case of a business school attracting a global student body such as Skema, this means teaching an international set of standards to an international audience. Interviewing practitioners and leading academics allows me to demonstrate the diversity of practice hidden behind the homogeneity of the rules and the need for judgment.