Accounting Perspectives Volume 17

Accounting Perspectives is taking a new direction! Starting in 2018, the journal will offer a revitalized content that speaks from, and speaks to, the Canadian accounting community. To celebrate its relaunch, Accounting Perspectives will publish four consecutive special issues in 2018.

 

Issue 1: Going Public in Canada – Learn from the Past, Plan for the Future

CALL FOR PAPERS

Submission deadline: June 30, 2017 

For its first special issue, Accounting Perspectives invites manuscripts on the opportunities and challenges faced by entities who choose to go public in Canada.

Download the call for papers in pdf

This special issue aims to advance our understanding of the evolution of Canadian equity markets over the last decade. The Canadian equity market is characterized by a small number of large issuers and a large number of small issuers who mostly operate in the mining, oil and gas and financial services industries. Pressures to respond to changes in U.S. and international corporate governance and capital market regulation in the early 2000’s to maintain the credibility of the Canadian equity market have led to the issuance of a number of national and multilateral instruments and policies, and the adoption of IFRS in 2011. These changes are more burdensome for the small issuers with limited resources than the many large issuers who are cross-listed on U.S. exchanges and already subject to its more stringent regulation. They were criticized for not putting enough emphasis on the protection of minority shareholders in the many closely-held Canadian public companies. Repeated calls for a national securities regulator have also led to the establishment of the Canadian Securities Transition Office and more recently, the creation of the Cooperative Capital Markets Regulatory System. Despite, or perhaps as a result of, the many changes to the regulatory landscape, the number and value of Initial Public Offerings (IPOs) has decreased consistently since the early 2000s.

TOPICS

Topics appropriate for this special issue include, but are not limited to, the following:

  • Costs and benefits of compliance for small issuers
  • Recognition, measurement and presentation of related-party transactions by closely-held public companies under IFRS
  • Trends in number, value and returns of Canadian IPOs and comparison with other markets
  • Costs and benefits of national and provincial securities regulation

SUBMISSIONS

Following Accounting Perspectives’ editorial policy, submissions are welcome in the following four streams: literature reviews, applied research and commentary, educational articles and instructional cases. Accounting Perspectives welcomes all theoretical and methodological paradigms. Articles and instructional cases must be written in an accessible style suitable for the journal’s diverse audience. Technical terms, methodologies, and results should be clearly defined and discussed.

Submissions will be subject to an expedited review process. Accepted papers will be published in the first special issue of Accounting Perspectives in the spring of 2018. There is no submission fee and short papers will also be considered. Please submit your manuscript online through the AP Editorial Manager (EM) website at: https://www.editorialmanager.com/cap. When submitting to the online system, choose the article type "Special Issue: Going Public". Accounting Perspectives uses plagiarism detection software on all submissions and resubmissions.

The deadline for receiving submissions for this special issue is June 30, 2017.

Issue 2: Accounting for and Researching Corporate Sustainability: A Moving Target

 

Submission deadline: August 31, 2017

For its second special issue, Accounting Perspectives invites manuscripts on accounting for and researching corporate sustainability.

The concept of corporate sustainability is in continual evolution. A growing number of companies, for example, include sustainability in their mission statement, but the extent to which it is defined and implemented continues to vary from boilerplate disclosure to a comprehensive and transparent accountability strategy. A better understanding of the factors fostering the adoption of sustainability practices within Canadian organizations can support the emergence of sustainability initiatives and improve their social, environmental, and economic performance. As sustainability accounting research matures, a framework that illustrates the theoretical tension in the literature and suggests possibilities for future research is also needed.  Through this special issue, we will shed light on the questions accounting research can answer in the emergingand shifting sphere of corporate sustainability.

TOPICS

Topics appropriate for this special issue include, but are not limited to, the following:

  • Causes and consequences of the adoption of sustainability practices
  • Role played by corporate sustainability accounting in the financial statements
  • Emergence of new methodologies and theories applicable to corporate sustainability
  • Trends in sustainability practices by Canadian firms

Issue 3: Building a New Audit Profession

 

Submission Deadline: October 31, 2017

For its third special issue, Accounting Perspectives invites manuscripts on the opportunities and challenges faced by the audit profession in Canada.

This special issue aims to advance our understanding of the evolution of the audit profession over the last decade. As more businesses choose to conduct their operations in real-time and technology threatens to commodify professional knowledge, what will the future of auditing look like? What innovations are needed to build tomorrow’s audit? What are the consequences for accounting education? What role should the Canadian Public Accountability Board (CPAB) play in slowing down the decline of auditing?

TOPICS

Topics appropriate for this special issue include, but are not limited to, the following:

  • Trends in auditing practices and comparison with other countries
  • Technological innovations and their impact on businesses and auditing practices
  • Audit innovations
  • Costs and benefits of CPAB oversight
  • Educating the accounting student of the future

Issue 4: Budgeting for the Unknown

 

Submission Deadline: December 31, 2017

As changing business, economic, and societal needs constantly create the need for new budgeting practices, how can an organization efficiently and effectively plan today for a constantly evolving tomorrow? How can we better bridge the disconnect between budgeting research and practice? What are the consequences for organizations in various industries?

**Further details and topics for submission coming soon.**