Swiss Winter Accounting Conference 2026

SWAC 2026 Flyer

Date and Location

The Swiss Winter Accounting Conference (SWAC) 2026 will take place at HUUS Gstaad in Saanen-Gstaad (Switzerland) from January 20 to 23, 2026.

Overview

Join us for our accounting conference in the prestigious winter sports resorts of Saanen-Gstaad, renowned for its alpine charm, beautiful slopes and unspoiled mountain landscapes in the heart of the Bernese Oberland.

The Swiss Winter Accounting Conference aims at bringing together European researchers from all accounting disciplines to give them the opportunity to discuss their research, to initiate new research ideas and to provide them with an excellent network opportunity in an inspiring atmosphere to develop our European accounting research community.

The scientific program will consist of plenary presentations and discussions of selected papers.

The Swiss Winter Accounting Conference is organized by the Managerial Accounting Section of the Institute for Accounting at the University of Bern and the Institute of Financial Analysis at the University of Neuchâtel.

Paper Submissions

We invite submissions of papers analyzing issues from all accounting disciplines, including managerial accounting, financial accounting, and auditing. Papers should use a quantitative empirical method (archival, experimental or survey).

Topics include, but are not limited to:

  • The role of accounting information in agents' economic decisions
  • The effect of accounting standards on managers' decisions
  • Organizational design and management control systems
  • Internal control systems and performance management
  • Executive compensation
  • Auditor choices and consideration of noncompliance with laws and regulations
  • Governance and control of interfirm relationships
  • Economic consequences of financial and non-financial disclosures

Submission deadline is September 1, 2025.
Please submit papers to swac.iuc@unibe.ch. Acceptance of papers will be announced one month later.

Registration deadline for the conference is November 15, 2025.

Please note: attendance at the conference is by invitation only.

Program

 

Date

Time

Program

Tuesday, 20.01.2026

6:00pm

Welcome reception and dinner

Wednesday, 21.01.2026

7:30am - 8:15am

Breakfast

  8:15am - 8:25am Welcome and introduction: Markus Arnold (University of Bern)  

8:25am - 9:55am 

Session 1

The Value of NGO Activism: Evidence from Sustainability Disclosures
Thomas Keusch, INSEAD, Fontainebleau
Discussant: Igor Kadach, IESE Business School, Barcelona

Institutional Investors and Environmental Expertise on Corporate Boards
Philip Joos, Tilburg University
Discussant: Nicolas Rudolph, University of Lausanne

10:30am - 4:00pm

Skiing or other outdoor activities

5:00pm - 6:30pm

Session 2

AI Agents and Management Control – Aligning the Digital Workforce with Organizational Objectives
Matthias D. Mahlendorf, Frankfurt School of Finance & Management
Discussant: Harm Schütt, WHU Vallendar

You should be training: the information and incentive effects of differentiation in subjective performance evaluation on voluntary training participation
Katlijn Haesebrouck, Maastricht University
Discussant: Bei Shi, University of Amsterdam

7:00pm Dinner

Thursday, 22.01.2026

7:30am - 8:15am

Breakfast

8:15am - 9:45am

Session 3

When the Pieces Move: Do Financial Analysts Pick Up On Segment Reporting Reshuffling? 
Louis Mangeney, IESEG School of Management, Paris
Discussant: Luc Paugam, HEC Paris

Peer Disclosure
Tang Manyun, University of Oxford
Discussant: Holger Daske, University of Mannheim

10:30am - 4:00pm

Skiing or other outdoor activities

5:00pm - 6:30pm

Session 4

Decentralization, Performance Measurement, and CEO Incentives
Stephan Kramer, Erasmus University Rotterdam 
Discussant: Frank Moers, Maastricht University

Media Interactions with Firms’ Executives
Elsa Maria Juliani, INSEAD, Fontainebleau
Discussant: Caspar David Peter, Erasmus University Rotterdam

7:00pm

Dinner

Friday, 23.01.2026

Breakfast and Departure