The Canadian Academic Accounting Association announces the

27th Annual CAR Conference

Chateau Laurier Hotel Ottawa, Ontario, Canada

October 26-27, 2012

(plus Doctoral and Junior Faculty Consortium on October 25)

Accounting Matters/La pertinence de la comptabilité

Holding the 27th Annual Contemporary Accounting Research Conference in Canada's national capital, Ottawa, raises the question: "Does accounting matter?". Indeed, the belief that it does matter is probably the one thing that unites all accounting scholars, irrespective of method, methodology, or paradigm, in a resounding "YES!". Yet frequently researchers fail to tie their research into its implications for those involved with governance and management be they in the private sector, the public sector or the so-called third sector (i.e. not for profit or non-governmental organizations). Hence, we call for papers that demonstrate clearly a link to why Accounting Matters/La pertinence de la comptabilité (or indeed show where it does not matter) and for whom it matters. Another way of putting this question is as Swanson (CAR 2004 pp. 223-255) describes it in his examination of the q-r model of research: Is the emphasis on r, the rigour of the research method and exposition, affecting the ability of accounting researchers to deal with what matters, or q, the inherent importance and interest of the main ideas of the paper?

As always, the Editor (in-Chief) and Editors and the rest of the editorial team call on researchers to submit original works that reflect CAR''s aims and scope: "CAR welcomes interesting and intellectually rigorous work in all areas of accounting (including audit, financial, information systems, managerial and tax), using relevant methods (including but not limited to analytical, archival, case study, empirical, experimental, or field); based in economics, finance, history, psychology, sociology, or any cognate disciplines that help illuminate the role of accounting within organizations, markets or society." While no specific accounting subject matter or methodology is given priority for the CAR Conference, we as Editors would like to remind authors of manuscripts in the area of taxation, public sector organizations, accounting history and accounting information systems to consider submitting their manuscripts, as these areas have been underrepresented in submissions to the first two CAR Conferences of our Editorship.