Special Call for Papers 

CA-CMA-CGA Merger   

Canada’s three accounting associations – the CAs, CGAs and CMAs – are currently in discussion to merge the three professional bodies into a single unified profession under the Chartered Professional Accountant (CPA) designation. It is anticipated that a decision will be made by summer 2012. Accounting Perspectives seeks to add an academic dimension to the debates leading to this important decision.

Accounting Perspectives invites manuscripts on any aspect of the merger of the profession, international experience with unified and differentiated professions, and related topics such as: 

• advocacy pieces for or against the merger; 
• the effect of the merger on the public interest; 
• the effect of the merger on the diversity of educational paths into the profession; 
• the interaction between regulation and professional structure (e.g., do we need to differentiate accounting in the way that the law society and bar are differentiated?); 
• the degree of provincial/territorial differentiation after the merger within Canada’s federal system;
• the relationship between the academic community and a unified profession; 
• the effect of the merger on international integration of the profession and mutual recognition agreements; 
• the effect of the merger on mobility rights under NAFTA;   
• the reputation effects of using the CPA designation in Canada; 
• the implications to individuals of the loss of CA, CMA and CGA designations. 

Accepted papers will be published in a special issue of Accounting Perspectives in early summer. 

The deadline for receiving papers for this special issue is February 21, 2012. 

There is no submission fee and short papers will also be reviewed.  Please submit your manuscript online through the Editorial Manager (EM) website at: https://www.editorialmanager.com/cap

Learn more at www.CPACanada.ca 

Amin Mawani 
Editor in Chief, Accounting Perspectives 
amawani@schulich.yorku.ca