Calls for Papers

The CAAA presents external calls for papers in English and French for the benefit of members. This does not necessarily indicate that the organizing institution accepts papers in both languages or that a conference is delivered in both languages. Please check the external institution’s submission information.

Canada

6th Annual Qualitative Accounting Research Symposium

6th Annual Qualitative Accounting Research Symposium


Thursday, November 25th and Friday, November 26th, 2021 at the Gordon S. Lang School of Business and Economics, University of Guelph   

Sponsored by the Canadian Academic Accounting Association  

The Qualitative Accounting Research Symposium (QARS) showcases a niche area of research in the accounting field. Qualitative accounting scholars comprise a dynamic and growing component of the scholarly community. The symposium will be held on Thursday, November 25th and Friday, November 26th, 2021 at the Gordon S. Lang School of Business and Economics, University of Guelph. 

The Department of Management at the Lang School and the School of Administrative Studies at York University are proud to present this year's theme: Near & Far: Trends in Qualitative Accounting Research. 

The Qualitative Accounting Research Symposium (QARS) brings together researchers and accounting faculty who share an interest in qualitative accounting research from diverse methodological and theoretical perspectives. The Symposium provides a high-profile forum for scholars (academics and research students) to discuss accounting practice and research issues in a social, political, and economic context of humankind. The Symposium features a keynote speaker and a panel discussion. 

Paper Submission

The Symposium welcomes submissions (full papers) in any area of accounting such as management control, auditing, information systems, financial and managerial accounting, social and environmental accounting.

Each paper accepted from emerging scholars (including doctoral students) will be assigned a discussant to support the development of their research. Accepted papers will be allocated 40-50 minutes each, including presentation and discussion. 

Inquiries

For more information, please contact: Sandra Scott at sjscott@uoguelph.ca or by phone at (519) 824-4120 Ext 52709 or Philippe Lassou at plassou@uoguelph.ca or by phone at (519) 824-4120 Ext 58162.

Read more

 

The Centre for Accounting Ethics at the University of Waterloo 5th Biennial Thematic Symposium

The Centre for Accounting Ethics at the University of Waterloo 5th Biennial Thematic Symposium: The impact of Global Pandemic, Specifically COVID 19, on Ethics, Professionalism and Judgement in Accounting and Financial Reporting:

Submission Deadline December 1, 2021. (Read more)

 

Centre for Accounting Ethics and CPA Canada present the 5th Ethics Symposium

"The Impact of Global Pandemic, Specifically COVID 19, on Ethics, Professionalism and Judgement in Accounting and Financial Reporting"

Spring 2022

CPA Canada, 277 Wellington St. W., Toronto

*Counts Toward CPA Ontario Continuing Professional Development Hours

The Centre for Accounting Ethics, CPA Canada and the the journal Accounting and the Public Interest are proud to bring together thought leaders from academia and business to explore and discuss "The Impact of Global Pandemic, Specifically COVID 19, on Ethics, Professionalism and Judgement in Accounting and Financial Reporting." This event will provide an opportunity to interact and share ideas throughout the symposium.

*CPD:
Starting January 1, 2019 CPA Ontario began requiring four-hour professional ethics education. Members must complete a mandatory minimum of four verifiable hours in professional ethics during each rolling three-calendar year period 2019-2021. This symposium will provide you with verifiable Continuing Professional Development hours all of which meet the new ethics requirement.

*REGISTRATION WILL BE AVAILABLE IN EARLY 2022.

For more information, visit https://uwaterloo.ca.

U.S. and International

The Journal of Insurance Issues: The Official Journal of the Western and Southern Risk and Insurance Associations

The Journal of Insurance Issues (JII) is a peer‐reviewed scholarly journal that publishes rigorous theoretical and empirical research in the field of risk and insurance. The JII encourages new perspectives and is open to all research methods including, but not limited to, empirical studies, mathematical proofs, laboratory experiments and simulations. All manuscripts, including empirical manuscripts, need to test, extend, and/or develop new theory that is relevant and timely for public policy or practitioners. Each year, one article from JII is selected for the prestigious Donald Hardigree Award.

The JII is included in the Emerging Sources Citation Index (ESCI), a multidisciplinary citation index covering all areas of the scholarly literature of the sciences, social sciences and arts & humanities. The Journal is also listed in Cabell’s. All issues of the JII are available online through JSTORIn addition to JSTOR, articles included in the journal are also available in Business Source Complete, ABI/INFORM Global, and RePec, among others.

All submissions should be sent to journalofinsuranceissues@gmail.com. Manuscripts submitted to the JII must not have been published in, or submitted for concurrent review with, another journal. Successful authors will be required to submit the final version of their papers in MSWord form and assign copyrights to the JII’s publisher. For more information about the submission and review process, the JII, and/or its sponsoring associations, see the JII website at www.insuranceissues.org.

Yu-Luen Ma and Nat Pope

Co-Editors, Journal of Insurance Issues

The Royal Society Open Science

The Royal Society Open Science is a fast, open journal publishing high-quality original research across the entire range of science based on objective peer-review. The journal is issuing a special call for Registered Report (RR) submissions that are relevant to COVID-19 in any field, including but not limited to biological, medical, economic, and psychological research.

The journal is seeking reviewers in all fields to help with this extraordinary effort by agreeing to review manuscripts within 24 to 48 hours after accepting a review request.

Registered Reports are a form of empirical article offered by more than 200 journals in which study proposals are peer reviewed and pre-accepted before research is undertaken (for an overview click here and here. This article type offers a powerful tool for advancing research on COVID-19 by reducing publication bias and reporting bias in the growing evidence base.

This form of rapid review for RRs has never been attempted, and for it to succeed your cooperation is needed.


For reviewers

If you are willing to review a Stage 1 RR in your field of expertise within 24-48 hours of accepting a review request, please complete this online form. You don’t need to be a virologist — research in a wide range of fields is relevant to COVID-19, including in maths, statistics and the social sciences. All expert reviewers are welcome, from PhD students to professors.

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Call for Papers Hawai'i Accounting Research Conference

January 3 - 5, 2022, the University of Hawai'i at Manoa, Honolulu, Hawai'i

Submission Deadline: August 15, 2021

The Hawai'i Accounting Research Conference (HARC) is an annual global accounting conference organized by the Shidler College of Business at the University of Hawai'i at Manoa (UHM). The conference will provide an enjoyable and affordable venue for attendees to engage in lively discussions about intellectually stimulating accounting research. Read more

CSEAR 8th Emerging Scholars Colloquium

CSEAR 8th Emerging Scholars Colloquium

The Centre for Social and Environmental Accounting Research (CSEAR) is pleased to announce that the 8th Emerging Scholars Colloquium will be hosted as an online event (using Zoom) on August 23-24 (and possibly 25), 2021.

The aim of the colloquium is to provide an opportunity for emerging scholars in social and environmental accounting (SEA) research to present and discuss their research projects alongside a cohort of distinguished international faculty. The colloquium will maintain a relatively informal atmosphere to enable intensive intellectual debate.

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Call for Papers: 2021 HKUST Accounting Research Symposium (on-site and online)

Call for Papers: 2021 HKUST Accounting Research Symposium (on-site and online)


Manuscript deadline: September 15, 2021

Symposium dates: December 13-14, 2021, HKUST and online 

The 2021 HKUST Accounting Research Symposium invites submission of unpublished manuscripts in all areas of accounting research. The Symposium welcomes participation of accounting scholars for two days of presentations and discussions. It will be held during December 13-14, 2021 (local dates) in a mixed mode (on the HKUST campus and online).

Paper Details

The Symposium welcomes manuscripts in all current areas of research in accounting. Manuscripts should be well developed, but at a stage where they can still benefit from the group's discussion. The Symposium will include no more than ten papers. A travel subsidy of US$1,000 per paper will be provided to overseas presenters who travels to Hong Kong.

Paper Submission Procedure

The deadline for manuscript submission is September 15, 2021. Please submit an electronic copy including a one-page abstract (MS-Word or PDF only) to acconf@ust.hk

Accepted papers and Symposium program will be made available on the Symposium website at http://www.bm.ust.hk/acct/2021sympsoiu/program

Note: Submission of a paper is not required for participating in the Symposium.

Contact Information

Special Issue: "Accounting for and in the Anthropocene" in Sustainability Accounting, Management and Policy Journal

Accounting for and in the Anthropocene


Call for papers for: Sustainability Accounting, Management and Policy Journal

The submission window for this special issue will open on 1 June 2021 for submission of full papers until 30 October 2021.

Guest Editors

Nicolas Antheaume, Nantes University, France, nicolas.antheaume@univ-nantes.fr
Stefan Schaltegger, Leuphana University Lüneburg, Germany, 
schaltegger@uni.leuphana.de
Souad Taibi, Audencia Business School Nantes, France, staibi@audencia.com
Richard Jabot, Audencia Business School Nantes, France, rjabot@audencia.com

Suggested topics:

This special issue aims at collecting innovative, path-breaking papers with rigorous arguments, analyses and concepts on what role accounting can play to support mitigation and adaptation in the Anthropocene. Possible topics include but are not limited to:

  • How can accounting support awareness, unveil denial, reduce uncertainty, encourage adequate action, inform decision-makers and guide implementation of mitigation and adaptation solutions in the Anthropocene?
  • How can accounting support businesses and municipalities to keep functioning in a devastated word of ecological disaster?
  • How can theoretical perspectives from other disciplines, both social sciences and environmental sciences, be a source of inspiration to develop an accounting framework in and for the Anthropocene? Or how can they contribute to exposing the limitations of existing accounting frameworks
  • How can accounting help to place and maintain mankind in the “safe and just operating space”?
  • How can accounting encourage and support (fast) transformative approaches within the remaining timeframe?

We welcome all kinds of high-quality accounting papers (of a max. 12 000 words length) applying either qualitative or quantitative methods, with different theoretical foundations addressing either mitigation or adaptation in the Anthropocene. 

Schedule:

Open for submissions: 1 June 2021
Submission deadline: 30 October 2021

Submissions for the special issue will be made through SAMPJ’s ScholarOne platform: 
https://mc.manuscriptcentral.com/sampj

To view the author guidelines for this journal, please visit the journal's page

This special issue is introduced at the CSEAR/EMAN 2021 online conference and is open to all submissions addressing the key topic of the special issue. We will invite presenters to CSEAR/EMAN 2021 conference to express their interest for a submission to the SAMPJ special issue, and to attend a workshop where the special issue will be presented. The call for papers of CSEAR/EMAN 2021 can be accessed here.

Read more

 

Call for Papers: Utah Winter Accounting Conference 2022

Call for Papers: Utah Winter Accounting Conference 2022


Submission deadline: November 13th, 2021

Overview

The Utah Winter Accounting Conference brings together top accounting scholars for lively discussions over two days in February each year. The conference aims to offer both a high- quality program and ample opportunity for informal interaction.

The 2022 event is scheduled for Thursday, February 10th through Saturday, February 12th in Salt Lake City, Utah.

Please note that the conference dates this year are earlier in the month than in prior years. Given ongoing concerns with Covid-19 and hosting in-person events, we are asking all participants to be fully vaccinated prior to attending the conference.

Paper Submission Procedure

The Utah Winter Accounting Conference invites submissions of high-quality, unpublished empirical and theoretical research. As always, The Utah Winter Accounting Conference favors research that will benefit from presentation to their audience.

To submit a paper, please visit the Utah Winter Accounting Conference website at

http://www.utah-wac.org/2022/submission.html

and upload your paper in PDF format. The submission deadline is Saturday, November 13th, 2021. There will be a $25 submission fee for each paper. Members of the program committee will review all submissions and expect to announce the final program and send out conference invitations in January.

Contact Information:

General information about the conference, including past programs, is available at the conference web site:

http://www.utah-wac.org

Please direct questions to Marlene Plumlee (marlene.plumlee@eccles.utah.edu) or Rachel Hayes (rachel.hayes@eccles.utah.edu) at the University of Utah.

 

Special Issue: "Accounting and performance measurement in the age of rankings, quality assurance, accreditation, and excellence frameworks" in Journal of Accounting & Organizational Change

Accounting and performance measurement in the age of rankings, quality assurance, accreditation, and excellence frameworks


Call for papers for: Journal of Accounting & Organizational Change

Deadline for submissions: 31 December 2021

Guest Editors

Associate Professor Elin Funck, Linnaeus University, elin.funck@lnu.se 
Associate Professor Kirsi-Mari Kallio, University of Turku and Linnaeus University, kirsi-mari.kallio@utu.fi(corresponding editor)
Professor Tomi J. Kallio, University of Turku and Linnaeus University, tomi.kallio@utu.fi

Topics for submission

Regardless of the difficulty to define what quality is let alone measure it in knowledge-intensive public organizations, different kind of performance measurement (PM) and QA tools have been actively developed and implemented (see e.g., Hassan, 2005; Hutaibat, von Alberti-Alhtaybat & Al-Htaybat, 2011; Kattan, Pike & Tayles, 2002; Kallio, Kallio & Blomberg, 2020; Upping & Oliver, 2012;). As a consequence, knowledge-intensive public organizations such as universities and research institutions, hospitals and other healthcare organizations, schools, military and police forces, as well as cultural institutions have faced a new type of pressures to define and measure quality and report it. The avalanche of numbers may, however, be justified in terms of economizing, marketizing or democratizing (Kurunmäki, Mennicken & Miller, 2016), indicating different uses. This special issue is interested in fostering the understanding concerning what quality means in knowledge-intensive public organizations and how QA and quality reporting affect to these organizations and the knowledge work conducted in them. Relevant research topics for the special issue include but are not limited to the following questions:

  • How are quality and performance constructed by performance measurement and management?
  • What’s the role of accounting numbers in the shaping of who we are, what we have become, and who we wish to be?
  • How has quality assurance and quality control changed over time in knowledge-intensive public organizations?
  • How do quality assurance and/or performance measurement systems affect knowledge-intensive public organizations?
  • How do quality assurance and performance measurement systems challenge the role of professions in knowledge-intensive public organizations?
  • How will the audit society shape the future of knowledge-intensive public organizations?
  • How can quality be defined in case of production of intangible and abstract outputs and services produced by knowledge-intensive public organizations?
  • What criteria are used in QA in knowledge-intensive public organizations and who defines them?
  • Is QA balanced or does it focus on just some aspects of the operations of knowledge-intensive public organizations? 
  • How QA affects the operations of knowledge-intensive public organizations and their knowledge workers?
  • Does quality reporting reflect the actual operation of knowledge-intensive public organizations or does it contain elements of decoupling?
  • What kind of future lies ahead for the public organizations within the audit culture society?

Schedules and Submissions

  • Authors should adhere to the journal’s author guidelines and submit their papers online to the special issue “Accounting and performance measurement in the age of rankings, quality assurance, accreditation, and excellence frameworks” at https://mc.manuscriptcentral.com/jaoc.
  • All papers will be refereed through the journal’s standard peer-review process.
  • The deadline for submissions is 31 December 2021.
  • The special issue is intended to be published in early 2023.

Read more

 

Special Issue: "Accounting, Finance & Governance Education: Challenges in a Rapidly Changing World" in Accounting, Finance, & Governance Review

Call for Papers to Accounting, Finance, & Governance Review for a Special Issue on "Accounting, Finance & Governance Education: Challenges in a Rapidly Changing World"


Submission due date: 30th November 2021

Guest Editors

Joan Ballantine, Ulster University
Rosemarie Kelly, Waterford Institute of Technology

Call for Papers

The Covid-19 pandemic has highlighted the changing demands on higher education in a dynamic environment, underscoring the importance of agility and flexibility. Academics are expected to continue delivery and assessment of programmes whilst pivoting seamlessly into an online environment. With this in mind, the Accounting, Finance & Governance Review invites submissions for a themed issue on ’Accounting, Finance and Governance Education: Challenges in a Rapidly Changing World’. This themed issue welcomes submissions which address the broad theme of accounting,
finance and governance education, drawing on literature reviews, theoretical
underpinnings, empirical data (including interview, focus groups, case studies) or future research agendas. Submissions should be original work and not be considered for publication elsewhere.

Topics of interest include but are not limited to:

  • Student and academic experiences of online teaching
  • Innovation in assessment and evaluation
  • Creativity and innovation in the accounting curriculum, including gamification
  • Embedding effective group work into the accounting curriculum
  • Delivering effective learning in large class sizes
  • Active learning, including co-creation of learning with students
  • Graduate attributes and skills development for the profession of the future
  • Developing students’ emotional intelligence, empathy and resilience
  • Academic misconduct, student cheating and the rise of the ‘paper mill’
  • Experiences of teaching in a COVID-19 environment
  • Professional development of accounting educators
  • Transitioning from professional accountancy to academia

Submissions should be made in accordance with Accounting, Finance & Governance Review guidance.

Deadlines and Schedule

Submission due date: 30th November 2021.
Expected publication date: Autumn/Winter 2022
Papers should not normally exceed 8,000 words

Guest editors’ email addresses:

Joan Ballantine, Ulster University: Email: joan.ballantine@ulster.ac.uk
Rosemarie Kelly, Waterford Institute of Technology: Email: rkelly@wit.ie

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Special Issue: Diversity, Equity, and Social Justice in Accounting Education

Issues in Accounting Education requests submissions for a themed issue on “Diversity, Equity and Social Justice in Accounting Education” to be published during 2022. This themed issue especially encourages educational research utilizing a range of qualitative and quantitative methodologies to explore the intersection of diversity, equity, and social justice with accounting education pedagogy and curriculum, accounting students and new professionals, and accounting faculty and programs. Theoretical articles, case studies, experimental, archival, qualitative, and opinion pieces will be considered.

Submissions should be original works investigating aspects of diversity, equity, and social justice in accounting education.

Submission deadline: November 30, 2021

Read More (PDF)

Request for Papers: 57th Annual (2022) Journal of Accounting Research Conference

57th Annual (2022) Journal of Accounting Research Conference


Deadline for submission: December 1, 2021

Current Topics in Accounting Research and the Economics of Sustainability Reporting

The 2022 Journal of Accounting Research conference will be held at the University of Chicago Booth School of Business on May 6-7, 2022.  Funding for the conference is generously provided by the KPMG Foundation, in conjunction with the Chookaszian Accounting Research Center at Chicago Booth.

To encourage a broad set of submissions, the 2022 conference is open to submissions of theoretical, empirical, and experimental studies that advance our understanding of any area or topic of accounting research.

In addition, we are particularly interested in studies that examine ESG (CSR or sustainability) reporting issues including:

  • Mandatory ESG reporting
  • Role of ESG disclosures in investor or other stakeholder decision making
  • Harmonization of ESG reporting across firms, countries and regions
  • Role of standard setting bodies (and their political economy)
  • Role of audit committees and external auditors or assurance providers
  • Enforcement of sustainability reporting standards
  • Materiality of ESG factors and sustainability issues for corporate reporting as well as materiality concepts
  • Real effects of ESG disclosures and sustainability reporting
  • Use of ESG reports for performance evaluation and compensation.

As is traditionally the case with the Journal of Accounting Research conference, papers selected for inclusion in the conference are published in the annual conference issue in the spring of the year following the conference (the inclusion of conference papers in the conference issue is, as always, subject to satisfactory resolution of the editorial review process). Conference submissions will be considered for both inclusion in the conference and the journal at the same time.

Paper Submission Procedure:

Papers should be submitted here. The submission fee is $500.00. The deadline for submission is December 1, 2021.

Read more 

Special Issue: "Accounting for Natural Disasters: An Historical Perspective" in Accounting History

Accounting History Call for Papers: Special Issue

"Accounting for Natural Disasters: An Historical Perspective"


Closing date for submissions: 15 January 2022

This special issue seeks for historical contributions that include, but are not limited to the following topics:

  • the use of accounting, accountability and calculative practices by the State, local governments, non-governmental agencies, businesses, households and other organisations such as hospitals and not-for-profit organisations, to measure the economic effects of the disaster in which they have been involved;

  • the linkages between a disaster’s costing and the funding activities of the involved governmental and non- governmental organizations, to provide relief and recovery to the affected territories and populations;

  • the use of accounting practices to support interventions during the emergency and/or the recovery stages,

    as well as the use of accountability, auditing and/or control mechanisms in these processes;

  • the role played by and collaboration between accountants and other experts at the local, regional, national and supranational levels, during and after the emergency, in order to design technologies of government and governance to meet public interest needs;

  • the interrelations between accounting and urban/town planning during and after the emergency;

  • the use of accounting, accountability and reporting practices to fuel the re-launch of the territories and populations affected and pave the way for the subsequent reconfiguration of the entire ecosystem.

Potential contributors are encouraged to interpret the above themes and terms broadly, yet critically, using diverse theoretical and methodological perspectives in a wide array of country and regional settings, using an historical perspective that sets the observation period on disasters from ancient history up until the end of 1990s. Submissions written in English and in accordance with the Accounting History style guidelines should be submitted electronically, as per the submission instructions on the journal website: http://ach.sagepub.com/. The closing date for submissions to the journal is 15 January 2022. Potential contributors are welcome to contact the Guest Editor to discuss their proposed topics.

Guest Editor

Massimo Sargiacomo, University G.d’Annunzio of Chieti-Pescara (msargiacomo@unich.it)

Special Issue: "Multiple perspectives on fraud and scandals: Conditions of possibility, mechanisms, and media framing" in Critical Perspectives On Accounting

Submit a Manuscript to Critical Perspectives On Accounting for a Special Issue on "Multiple perspectives on fraud and scandals: Conditions of possibility, mechanisms, and media framing"


The closing date for submissions to this special issue is December 31, 2021. 

Submission system opens: September 1, 2021

Guest Editors

Aziza Laguecir – IESEG School of Management & LEM CNRS 9221, Paris, France

Domenico Campa – International University of Monaco, Monaco

Aude Deville – Université de Nice, Nice, France

Yves Gendron – Université Laval, Québec, Québec

The aim of this special issue of Critical Perspectives on Accounting is to advance our understanding of scandals and fraud, the conditions that make them possible, their consequences, as well as how organizations, activists, media and wider society, account for them. This also implies an emphasis on the importance of contextualizing fraud and scandals and examining their social construction. Accordingly, this special issue seeks to extend the boundaries through which fraud and scandals are approached (Cooper et al., 2013). In particular, it aims to bring together a collection of papers, both theoretically and empirically based, which take different perspectives to explore the emergence of fraud and scandals and how such events are reported, framed or accounted for by organizations and the wider society, through external corporate reporting and by different kinds of media.

Therefore, the topics to be addressed in this special issue include, but are not limited, to:

  • How and why does a group of actors transform and engage in fraudulent behavior (focusing on social context and relational aspects)?
  • How does accounting fraud take place? Why and how do conventional monitoring tools (especially in large organizations) fail to detect fraud?
  • What is the role of the external auditor in fraud detection? Why and how do they (sometimes or oftentimes) fail to detect and prevent accounting fraud? What is the role and impact of audit standards and audit procedures in the process?
  • How does society make sense of financial and accounting scandals?
  • How are scandals and fraud framed in the press, the social media, and wider society?
  • How are scandals and fraud framed by organizations (including in-house lawyers and public relations advisors) in external reporting?
  • What consequences ensue from these framings or constructions?
  • To what extent do scandals result in scapegoating processes and, quite “miraculously”, in the reinvigoration of expectations and promises surrounding conventional control?
  • Whose interests and what forms of expertise benefit from the continuity of accounting and corporate scandals and fraud?
  • What kind of stigmatization and scapegoating processes surround fraud and scandals?
  • How do scandals and fraud impact legitimacy (in its different forms)?
  • How do reporting entities account for fraud? What are the financial accounting implications on their reporting?

Submission process

Manuscripts should be submitted electronically via: https://www.journals.elsevier.com/critical-perspectives-on-accounting

The guest editors welcome enquiries from those who are interested in submitting.

The closing date for submissions to this special issue is December 31, 2021. The submission system will open on September 1, 2021.

All papers will be reviewed in accordance with the normal processes of Critical Perspectives on Accounting. It is anticipated that this special issue will be published in late 2023 or early 2024.

Any queries or enquiries about the special issue should be directed to Aziza Laguecir (a.laguecir@ieseg.fr).

Preparatory workshop

A workshop on fraud and accounting scandals, sponsored by EIASM, hosted by the University of Genoa, Italy, will be held on March 18-19, 2021 (online). However, attendance and/or presentation at the workshop is not a pre-requisite for submission to this special issue.

Those wishing to present their research at the workshop should submit through the following website page before December 1, 2020:

https://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1489%20

Authors of selected papers from the workshop will be invited to submit their revised papers for this special issue, subject to the normal review processes of the journal.

Special Issue: "Accounting for Environmental, Social and Governance Factors" in Accounting and Business Research

Submit a Manuscript to Accounting and Business Research for a Special Issue on "Accounting for Environmental, Social and Governance Factors"


Manuscript deadline: 31 January 2022

This special issue aims to attract papers that examine the role of accounting information in various ESG contexts, such as regulatory reforms and policy changes, non-financial information measurement and reporting, the role of ESG factors in executive compensation and their impact on financial and real activities. Accounting and Business Research welcomes papers using various theoretical perspectives and methodologies (analytical, quantitative or qualitative). Studies across various jurisdictions are also encouraged. Possible questions include, but are not limited to:

  • How should ESG information be reported or disclosed?
  • To what extent can accounting accommodate the measurement and reporting of externalities?
  • What are the impacts of ESG disclosures and factors on managerial incentives and decisions?
  • How do internal and external stakeholders, such as employees and consumers influence corporate ESG disclosures?
  • How do ESG disclosures and factors influence firm valuation and/or drive real effects?
  • Do ESG disclosures and factors influence financial analysts’ forecasts, recommendations and valuation models?
  • To what extent do ESG disclosures, institutional effects, or regulatory reforms affect firms in emerging economies?
  • How does ESG information influence social (in)equality and justice?

Special Issue Editor(s)

Mark ClatworthyUniversity of Bristol
mark.clatworthy@bristol.ac.uk

Juan Manuel García LaraUniversidad Carlos III de Madrid
jmglara@emp.uc3m.es

Edward LeeUniversity of Manchester
edward.lee@manchester.ac.uk

Submission Instructions

Papers should be submitted below along with a covering letter, indicating that the paper is for the ESG Special Issue. Papers will be reviewed through the journal’s standard processes. Please address any queries to: abr-editor@bristol.ac.uk.

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Special Issue: "Joint Special Issues on Corporate Disclosures - Accounting in Europe and The British Accounting Review" in Accounting in Europe

Submit a Manuscript to Accounting in Europe for a Special Issue on "Joint Special Issues on Corporate Disclosures - Accounting in Europe and The British Accounting Review"


Draft manuscript deadline: 31 January 2022

Special Issue Editor(s)

Lisa EvansUniversity of Stirling
lisa.evans@stir.ac.uk

Ioannis TsalavoutasUniversity of Glasgow
ioannis.tsalavoutas@glasgow.ac.uk

Fanis TsoligkasUniversity of Bath
f.tsoligkas@bath.ac.uk

Call for Papers

In conjunction with the International Accounting Standards Board (IASB), Accounting in Europe and British Accounting Review invite submissions of papers on diverse aspects of disclosure, and drawing on diverse research methods and approaches. Successful submissions will have potential to demonstrate research impact by contributing to public policy development and in particular the regulation of financial reporting. Submissions are invited under three broad themes. Studies combining two or all themes are especially welcome:

  1. Compliance with Mandatory Disclosure Requirements;
  2. Specific Areas of Interest to the IASB;
  3. Alternative Research Approaches.

Accepted papers will be highlighted on the website of the IFRS Foundation.

Submission Instructions

Authors are invited to submit their draft papers to the guest Editors via e-mail to ioannis.tsalavoutas@glasgow.ac.uk by 31 January 2022. With this preliminary submission, authors should state

  • by which journal (Accounting in Europe or The British Accounting Review) they wish their paper to be considered for publication, or whether they have not such preference, and
  • if relevant, why they believe their paper best fits within the scope of that journal.

By mid-February 2022, authors will be informed whether their paper will be considered for the special issues, and to which journal they are invited to submit. Papers will be subject to the usual double-blind review process. While the IASB is actively encouraging submissions, the review process will be completely independent of the IFRS Foundation and its subsidiary bodies. The editor of Accounting in Europe and the joint editors of The British Accounting review, respectively, will oversee the final set of accepted papers prior to publication. It is expected that accepted papers will be published during the first half of 2023. There is no submission fee.

Any queries about the special issue should be directed to the guest editors.

Workshop

To enable authors to improve their work and to draw their findings to the attention of standard setters and practitioners in a timely way, authors of selected papers will be invited to present their work at a workshop in June-August 2022 (exact dates to be announced at a later stage), organised by the Adam Smith Observatory of Corporate Reporting Practices (Adam Smith Business School, University of Glasgow).

Further details on the workshop will be provided here: https://www.gla.ac.uk/research/az/adamsmithobservatory/ (more information about the event will be live from autumn 2021).

General Call for papers on co-operative accounting and management topics for the International Journal of Co-operative Accounting and Management (IJCAM)

General Call for papers on co-operative accounting and management topics for the International Journal of Co-operative Accounting and Management (IJCAM)


Submission deadline: January 31, 2022

Papers related to management topics should be submitted to Peter Davis: pd8@leicester.ac.uk and those focusing on accounting and reporting should be submitted to Daphne Rixon: daphne.rixon@smu.ca.

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Special Issue: "Accounting in Competing Worlds" in Social and Environmental Accountability Journal

Submit a Manuscript to the Social and Environmental Accountability Journal for a Special Issue on "Accounting in Competing Worlds"


Deadline for submissions: 31 January 2022

Papers in SEAJ strive to provide a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. Therefore in this Special Issue, Social and Environmental Accountability Journal wishes to invite authors to consider the concept of competing worlds by exploring the role of accounting and accountability in social and environmental contested spaces and encourage submissions from a wide range of theoretical, methodological and empirical approaches as long as they are in the spirit of the theme of competing worlds.

Therefore, topics may include, but are not limited to:

  • How accounting or ‘accounts” are used to balance, adjudicate tensions between competing worlds
  • The implications for the practice of accounting and accountability.
  • The tensions and opportunities that arise in the field of social and environmental accounting in competing disciplinary approaches.
  • The conflict between social and environmental considerations in accounting education including but not restricted to the approaches to teaching, impediments which encourage accounting to be viewed as only a calculative practice, enablers and education policy and practice that encourage debate of the role of accounting and accounting teaching.
  • How current policy, and the process of development contributes to the conflict between social and environmental considerations and models to move to a process of policy formation to resolve this tension.
  • The conflict between social and environmental considerations and the construction of the business case.
  • Exploring strategies to resolve social and environmental tensions.

Submissions

The closing date for submissions to this special issue is 31 January 2022.

Authors are encouraged to submit an initial draft or outline of a paper for comments from the guest editors. Any queries or enquiries about the special issue should be directed to Lee Moerman (leem@uow.edu.au).

Special Issue Editor(s)

Authors are encouraged to contact the Guest Editors to discuss proposed contributions:

Lee Moerman, University of Wollongong (leem@uow.edu.au)

Dianne McGrath, Charles Sturt University (dmcgrath@csu.edu.au)

Daniel Murphy, Charles Sturt University (damurphy@csu.edu.au)

Sandra van der Laan, The University of Sydney (sandra.vanderlaan@sydney.edu.au)

Submission Instructions

All papers will be reviewed in accordance with the normal processes of Social and Environmental Accounting Journal. It is anticipated that this special issue will be published in 2023.

Authors should select the "Accounting in Competing Worlds" Special Issue when submiting their paper through the online submission system.

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Special Issue: "Auditing and Assurance for Small Entities" in International Journal of Auditing

Submit a Manuscript to International Journal of Auditing for a Special Issue on "Auditing and Assurance for Small Entities"


Manuscript deadline: 29 February 2022

A high proportion of the audits and assurance engagements conducted in the world are on smaller entities, and yet most research concentrates on larger entities. Auditing and assurance for smaller entities often has features that make it useful in resolving research questions, such as reduced levels of regulation or a wide variety of assurance providers. The IAASB is currently developing a set of standards for the audit of less complex entities, and that is one area among many that we are interested in considering as suitable for the special issue. In order to encourage the publication of research on these important but often overlooked areas of assurance, we call for researchers to submit research papers on auditing and assurance for smaller entities.

We highlight a number of areas of particular interest and importance, although this list is not prescriptive:

  1. Non‐mandatory (voluntary) audits – why they are demanded and their value.

  2. Audits of smaller business entities – for whom are they prepared and particular challenges.

  3. Alternative forms of assurance for smaller entities – including types, and impact.

  4. Charities – scope of regulatory audits/alternative assurance and demands for voluntary assurance.

  5. Voluntary organizations – NGOs, membership societies etc – who demands assurance and why.

  6. Unregulated audits – audits where there are no requirements for auditing standards to be followed.

  7. Auditing standards for less complex entities – content, benefits and challenges.

This call is open to all methodologies. In addition to quantitative research, we will consider research utilising smaller sample sizes and case studies and research providing descriptive statistics on an under‐researched setting.

Special Issue Guest Editors

Submission guidelines

Papers must be submitted by 29 February 2022. Papers will undergo a review process and are expected to be published in 2022. To submit your paper, please follow the IJA Author Guidelines at https://onlinelibrary.wiley.com/page/journal/10991123/homepage/forauthors.html

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Special Issue: "Accounting and the Exploitation of the Natural World" in Accounting History

Accounting History Call for Papers: Special Issue

"Accounting and the Exploitation of the Natural World"


This special issue, on the theme “Accounting and the exploitation of the natural world”, seeks to contribute to our understanding of accounting’s involvement in central aspects of human economic activity in historical perspective.

Areas in which the study of accounting and the exploitation of the natural world can be addressed from a historical perspective are many and varied. How, for example, has accounting in the past shaped agricultural practice both generally and in particular sectors such as pastoral, arable, intensive animal rearing, forestry and viticulture? How has the agriculture industry, across time and space, shaped our conceptions of accounting principles, generally accepted accounting practices, financial reporting and disclosure, and relevant accounting frameworks, rules and standards within the industry and beyond? How has the traditional stereotype of the accountant impacted the contours of the industry, including production decisions, crop or produce valuations, and revenue and expense recognition? How does accounting accommodate the ever-present vagaries of the weather in agriculture and how do related practices, such as budgeting and taxation, impact upon individuals, families, organisations and societies?

Similar questions can be raised about the relationships between accounting and extractive industries. How has accounting recorded and managed the activities of extractive workers such as miners? How has accounting shaped the exploration and extraction plans of companies in the oil and gas, metals and other,extractive industries? How have specific problems within extractive industries, such as the valuation of reserves, affected accounting practices both within the industries and more widely? How have accounting calculations been enlisted to identify and measure the impacts of economic activity on thenatural environment?

This special issue welcomes research that augments an understanding of the linkages between accounting and the exploitation of the natural world in historical perspective. Submissions can encompass a wide range of historical periods and social groups including the perspectives of indigenous peoples, and draw on an array of methodical and theoreticalapproaches.

Submissions written in English and in accordance with the Accounting History style guidelines should be submitted electronically, as per the submission instructions on the journal website:http://ach.sagepub.com/. Submissions may be made at any time after 1 January 2020. The closing date for submissions is 31 March 2022. Potential contributors are welcome to contact the Guest Editors to discuss their proposed topics.

Guest Editor

Christopher J. Napier, Royal Holloway University of London (christopher.napier@rhul.ac.uk) Lisa Jack, University of Portsmouth (lisa.jack@port.ac.uk)

Special Issue: "Accounting for housing, housing crisis and pandemic" in Critical Perspectives On Accounting

Submit a Manuscript to Critical Perspectives On Accounting for a Special Issue on "Accounting for housing, housing crisis and pandemic"


Submission system opens: 1st January 2022

Manuscript deadline: 31 March 2022

Critical Perspectives On Accounting invites contributions to this special issue. Submissions are welcome from a wide range of theoretical, methodological and empirical approaches – as long as they are consistent with the spirit of critical research. Possible themes include, but are not limited to:

  1. An exploration of governance, accountability and accounting in the social and private rented sectors,
  2. Accounts of the social, environmental and economic impacts of government policies on housing,
  3. The contribution accounting can or has made towards the achievement of the sustainable development goals in relation to housing,
  4. Impact of the COVID-19 pandemic on accounting in the social housing sector,
  5. Impacts of COVID-19 on tenants and the homeless,
  6. Counter-accounts and their role in the housing sector,
  7. Accounting for homelessness, pre, during and post-pandemic,
  8. Accounting for value-added, ‘‘charities” and housing financialization,
  9. Performance measurement and management in the housing sector,
  10. Tenant voices and welfare, pre, during and post-pandemic,
  11. The interplay between accounting, housing and technology during the pandemic,
  12. Accounting for the stigmatisation of tenants,
  13. Impacts of climate change on housing and climate actions on

Preparatory workshop

It is intended that a workshop will be held in respect of the call in early autumn 2021. Those wishing to present at the workshops should contact (Dr. Mercy Denedo mercy.e.denedo@durham.ac.uk). Authors of selected papers from the workshops will be invited to submit their revised papers to this special issue, subject to the journal’s normal review processes.

Submission process

Attendance and/or presentation at the workshop is not a prerequisite for submission to the special issue. The closing date for submissions to this special issue is 31 March 2022. The submission system will open on 1st January 2022.

Manuscripts should be submitted electronically via https://www.journals.elsevier.com/critical-perspectives-on-accounting. The guest editors welcome enquiries from those who are interested in submitting.

Any queries or enquiries about the special issue should be directed to any of the editors at the following addresses: Dr. Amanze Ejiogu, Leicester University School of Business, University of Leicester (are16@leicester.ac.uk).

Dr. Mercy Denedo, Durham University Business School, Durham University (mercy.e.denedo@durham.ac.uk).

Dr. Stewart Smyth, Birmingham Business School, University of Birmingham (S.J.Smyth@bham.ac.uk).

All papers will be reviewed in accordance with the normal processes of Critical Perspectives on Accounting. It is anticipated that this special issue will be published in early 2024.

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Call for Papers: The eleventh Accounting History International Conference

The eleventh Accounting History International Conference

“How does accounting shape the past, present and future of society?”


Manuscript deadline: 1 March 2022

Portsmouth, United Kingdom 7 – 9 September 2022

Hosted by: School of Business and Law, University of Portsmouth, United Kingdom. and

Supported by: Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand

Whilst papers will be accepted across the full range of accounting history topics and methodological and theoretical perspectives, authors are encouraged to address topics and perspectives relevant to the conference theme:

How does accounting shape the past, present and future of society?

This involves studying accounting in various contexts, such as business, social and public sector organisations, including charitable bodies, mutual societies, professional and academic bodies and family businesses. Investigations may include, but are not limited to, studies which:

  • Examine key conceptions of accounting, such as accounting as technical, social and moral practice in historical contexts;

  • Explore accounting’s past to contribute to the capacity to critique or potentiallyreform contemporary accounting practice, thought and regulation.

  • Investigate accounting’s use in historical settings as an instrument to maintain or enhancerelationships of power and control in organisations of any type and within societies.

  • Investigate the nature, roles, uses and impacts of accounting from the perspective of accounting as a key change agent. Accounting as an agent with both enabling and disabling forms of behaviour, shapes the cultures of organisations with implications for organisational and social functioning and development.

Submission and Review of Papers

Papers written in the English language and complying with the Accounting History manuscript style guidelines should be submitted in Word format no later than 1 March 2022 to https://www.conftool.org/11ahic. All papers will be subject to a double blind refereeing process. The conference web site, which will be updated across time, is found at: https://www.port.ac.uk/11AHIC A special issue of the journal on the conference theme, as stated above, is scheduled to be published following the event.

Call for Papers: A Joint Conference of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and The Accounting Review (TAR)

Call for Papers: A Joint Conference of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and The Accounting Review (TAR)


Accounting for an Ever-Changing World

Conference on November 2-4, 2022, New York City, NY

Submission Deadline: May 15, 2022

This co-sponsored conference will provide a forum for the presentation of academic research studies that produce insights into whether the FASB and/or IASB standards on revenue recognition (Topic 606 and IFRS 15, Revenue from Contracts with Customers), leases (Topic 842 and IFRS 16, Leases), and financial instruments (Topic 326, Financial Instruments – Credit Losses and IFRS 9, Financial Instruments) have: (i) accomplished their stated objectives, (ii) provided benefits to users of financial information, (iii) resulted in unexpected implementation or continuing application costs, or (iv) given rise to unexpected economic consequences. Research that examines the impact of similarities or differences between US GAAP and IFRS Standards in these areas is also appropriate.

For more information about the conference and links to the standards, educational materials and information about relevant research opportunities on the FASB and IFRS Foundation websites visit the Conference Website.

Papers to be considered for this conference and for potential publication in The Accounting Review should follow TAR’s editorial policy and be submitted via the journal homepage. Please provide a cover letter indicating your submission is for the joint conference. A submission fee of $200 is required and can be paid during submission to the journal.

Submission Deadline: May 15, 2022. Early submission encouraged.

If you have any questions, please contact The Accounting Review at theaccountingreview@aaahq.org

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Special Issue: "Sustainability Research Review Papers" in Sustainability Accounting, Management and Policy Journal

Submit a Manuscript to Sustainability Accounting, Management and Policy Journal for a Special Issue on "Sustainability Research Review Papers"


Please note that this special issue will open for submissions on 1st November 2021.

Submission deadline: 1 May 2022

Guest Editors

Seraina C. Anagnostopoulou, University of Piraeus, Department of Banking and Financial Management, Greece, seraina@unipi.gr
Vassiliki Grougiou, University of Macedonia, Department of Business Administration, Greece, v.grougiou@uom.edu.gr
Joanne Tingey-Holyoak, University of South Australia, Australia, Joanne.Tingey@unisa.edu.au

Call for Papers

Sustainability Accounting, Management and Policy Journal (SAMPJ) invites traditional qualitative and quantitative literature reviews (e.g., meta-studies). The authors should demonstrate a state-of-the-art understanding and critical discussion of theories, methodologies, data, findings, and failures. Discussion should link previously unconnected research streams and studies, disrupt/set boundaries, and signal areas of new research on sustainability. 

SAMPJ seeks review articles that significantly advance existing knowledge on sustainability research over a diverse range of topics that refer, but are not limited to, the following areas: 

  • The role of formal and informal institutions in the sustainable development of corporations, regions and countries
  • The relationship between sustainability performance, disclosure and economic performance, including through ESG, CSR and integrated financial reporting (<IR>)
  • The relationships between human rights, inclusiveness and diversity on sustainability performance and sustainable development 
  • Water, carbon and other natural resources trading, accounting and auditing and its relationship to sustainable development  
  • The impact of crises (pandemic, economic) on sustainable development
  • The role of NGOs and other constituencies of civil society in sustainable development/strategy/social policy
  • Self-regulation, voluntary compliance, codes of conduct and best practice in sustainable development
  • The role of responsible leadership and corporate philanthropy in sustainable development
  • The value of co-creation on sustainable development 
  • Social responsibility and sustainability in product/service development, cause-related marketing, reputation, and brand equity

Submission Deadline and Guidelines 

Submitted papers will be assessed in line with SAMPJ’s objectives, originality, their amalgamation of related literature, methodology, and relevance to accounting and management practice and policy. Predominantly papers will be selected based on their contributions to advancing understanding of the sustainability research field. Potential contributors can contact the SAMPJ’s Special Issue Editors to discuss their ideas before submission to resolve any of their queries. Full papers will be subject to the SAMPJ standard double-blind review process. 

The papers should not exceed 40 double space pages (10,000 words) (including references). All submissions should follow the SAMPJ author guidelines available here.

Kindly submit your papers to the SAMPJ ScholarOne submission portal here, in the Special Issue category: ‘Sustainability Research Review Papers’.

Submission deadline: 1 May 2022

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Special Issue: "Digitalization, Work, and Professions" in Critical Perspectives On Accounting

Submit a Manuscript to Critical Perspectives On Accounting for a Special Issue on "Digitalization, Work, and Professions"


Closing date for submissions: 30 June 2022

Guest Editors

Fabio James Petani, Inseec (fjpetani@inseec.com)

Carlos Ramirez, Essec (ramirez@essec.edu)

Yves Gendron, Université Laval (yves.gendron@fsa.ulaval.ca)

Call for Papers

Critical Perspectives On Accounting invites critical reflections on digitalization, work, and professions from researchers within and outside the field of accounting. We welcome a variety of methods and the development of meaningful interdisciplinary contributions. Questions that could be addressed by this special issue, include but are not limited to the following:

  • How are new technologies and cloud-based systems changing professions?
  • Are the IT-enabled or IT-enforced changes in professions more consistent with an upskilling of particular professional roles, or do they translate into a deskilling or radical change of expertise?
  • What kinds of resistance to digitalization do professionals engage with more frequently? On what grounds is resistance claimed and enacted?
  • To what extent does digital transformation favor an actual upskilling of the professionals involved (who demonstrably engage in added value activities as a direct effect of the time they save with automation of routine time-consuming tasks)?
  • What are the unexpected and undesired effects of technological change on professional routines (including on tasks unquestionably labelled ‘menial’, and ‘undesirable’ – but where a lot of tacit knowledge may lie)?
  • How can digital transformation damage, replace or reinforce the pivotal role of trust connecting particular professionals with clients and stakeholders?
  • How are artificial intelligence, platforms, blockchain, and cloud-based services changing the ecosystem of occupations?
  • To what extent does resistance to digitalization provoke a radical change in professional identity (instead of an acceptable evolution of their professional role)?
  • What are the organizational processes we can expect digital technologies to take over from humans and with what effects on professions?
  • What stakes are involved in contemporary dynamics of expertise surrounding the digitalization of work? 
  • To what extent is the digitalization vs. “professional” work dynamics impacted by the Covid-19 crisis?

Preliminary workshop

A workshop will be held at INSEEC Grande Ecole in Lyon (2021), during the Digital, Innovation, Entrepreneurship & Financing (DIF) Conference, December 20-22, 2021. Authors wishing to present at the workshop should submit their full paper or extended abstract (1,000/1,500 words) by October 15, 2021 to Fabio James Petani (fjpetani@inseec.com). Authors of selected papers from the workshop will be invited to submit their revised papers for this special issue, subject to the journal’s normal review processes.

Submission process to the journal

Attendance and/or presentation at the workshop is not a pre-requisite for submission to the special issue. The closing date for submissions to this special issue is June 30, 2022.

Manuscripts should be submitted electronically via https://www.journals.elsevier.com/critical-perspectives-on-accounting. The guest editors welcome enquiries from those who are interested in submitting. All papers will be reviewed in accordance with the normal processes of Critical Perspectives on Accounting. It is anticipated that this special issue will be published in 2024. Any queries or enquiries about the special issue should be directed to Fabio James Petani (fjpetani@inseec.com).

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Special Issue: "Accounting for the EU Green Taxonomy" in Accounting Forum

Submit a Manuscript to Accounting Forum for a Special Issue on "Accounting for the EU Green Taxonomy"


Submission deadline: 15 July 2022

Accounting Forum invites contributions to the special issue that seek to address, among others, the following questions:

Adoption and implementation of the EU Taxonomy

  • What are the incentives for investors and companies to adopt the EU Taxonomy and report accordingly?
  • What barriers and challenges can be foreseen for financial institutions and companies?
  • What are the risks of political interference in the development of the Taxonomy legislation?
  • What are the key data used in operationalizing the implementation of the Taxonomy across asset classes?
  • How does the current data infrastructure facilitate or hinder the adoption of the EU Taxonomy? What data inputs do companies need to accurately report in accordance to the EU Taxonomy requirements?
  • How do the capital market structure and institutional features of a country impact the adoption and operationalization of the Taxonomy at the country level?
  • What are the challenges for financial institutions in reporting according to the EU Taxonomy? How can the Taxonomy be used for financial risk assessment?
  • How can a brown taxonomy be developed? What are the technical challenges that emerge from the joint implementation of green and brown taxonomies in reporting and investment processes?
  • What are the costs and benefits of reporting in accordance to the EU Taxonomy? How can reporting and implementation costs be minimized for actors such as SMEs?
  • Is the proposed EU Taxonomy approach more reliable than other traditional reporting frameworks? If so, why?

Implications of the EU Taxonomy

  • What is the impact of the EU Taxonomy on capital markets?
  • To what extent does the EU Taxonomy facilitate or hinder the potential implementation of a green supporting factors in banking regulation?
  • How does the EU Taxonomy affect the operations and strategy of companies and financial institutions outside the EU?
  • What are the potential unintended consequences of the Taxonomy? How can they be mitigated against and by whom?
  • How does the EU Taxonomy interact with other environmental-related accounting frameworks?
  • To what extent does the EU Taxonomy prevent greenwashing? What considerations do users of green taxonomies need to consider to detect and disincentivize greenwashing?
  • Can technologies be proposed that account for greenwashing?
  • What is the impact of the Taxonomy for environmentalist movement organizations ?
  • To what extent does the EU Taxonomy mitigate the weaknesses of traditional greenhouse gas emissions accounting or other forms of sustainability reporting?
  • To what extent does the Taxonomy enable sustainable financial product development and the scale up of existing forms of finance such as impact investing?
  • How can investors and companies account for static versus dynamic and forward-looking disclosures on sustainable activities?

Special Issue Editor(s)

Lucia AlessiJoint Research Centre of the European Commission, Italy
lucia.alessi@ec.europa.eu

Theodor CojoianuMichael Smurfit Graduate School of Business, University College Dublin, Republic of Ireland; School of Management, Queen’s University Belfast, United Kingdom
theodor.cojoianu@ucd.ie

Andreas G. F. HoepnerMichael Smurfit Graduate School of Business, University College Dublin, Republic of Ireland; EU Technical Expert Group on Sustainable Finance, European Commission; Mistra Financial Systems, Stockholm School of Economics, Sweden
andreas.hoepner@ucd.ie

Giovanna MichelonSchool of Accounting and Finance, University of Bristol, United Kingdom
giovanna.michelon@bristol.ac.uk

Submission Instructions

All submissions to the Special Issue will be reviewed in accordance with Accounting Forum’s editorial process.

The submission deadline for this special issue is July 15, 2022.

The special issue is expected to be published in early 2024.

The Guest Co-Editors welcome enquiries and declarations of interest in submitting.

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Special Issue: "Beyond NPM in public sector accounting research – “publicness” and “localised-led development" in Financial Accountability & Management

Beyond NPM in public sector accounting research – “publicness” and “localised-led development” 

Financial Accountability & Management Special Issue 


Final paper submissions due: 31 August 2022

Guest editors

Pawan Adhikari, Kelum Jayasinghe, Danture Wickramasinghe and Ileana Steccolini

Call for Papers

The blending of publicness” and localised-led development” discourses in public sector accounting scholarship will allow researchers to undertake significant studies across all contexts which were inadvertently marginalised or neglected previously. Financial Accountability & Management, therefore, calls for contributions to advance the conceptualisations of the notions of publicness” andlocalised-led development” as theoretical approaches. Financial Accountability & Management invites researchers to look at how public sector accounting can respond to the possibilities of publicness” and localised-led development” and to explore how such possibilities can be operationalised through public sector accounting and how public interest and public values are engendered, accounted for, and reported in public spaces where development issues are discussed and debated. We encourage researchers to submit theoretical/conceptual, as well as empirical papers linking them either to countries which are involved in some development trajectories and challenges thereof, be they developed or developing countries. The suggested themes / questionsinclude (but are not limited to):

How do service recipients and service providers (local, regional, global, private, public and non-profit) interact and engage in the co-production of public policy and public value?

  • How can accounting contribute to measuring and making aspects of public policy and public value visible in localised development scenarios?

  • How is accounting involved in facilitating an interplay between shifting logics and discourses, which provide direction and shape hybridity and public-private partnership? What are the implications for publicness and localised developments?

  • What are the roles of accounting in the face of crises, shocks, and disasters such as the current pandemic? How do they shape publicness and localised developments?

  • How can emancipatory potentials be exploited within localised development projects and how are they implicated in grassroots democracy, participation, involvement, and representation while by deploying accounting technologies?

  • How is accounting implicated in the handling of the perennial issues of diversity including the aspects of ethnicity and gender when reforming public sector accounting? How do we conceptualise the notion of publicness in such situations?

  • How can accounting be applied to ensure a richer and holistic approach to performance appraisal and management within localised development attempts?

  • What are the theoretical and methodological challenges in conducting interpretive and critical studies in respect of this research agenda surrounding the notion of publicness and localised development?

  • How is accounting being changed within publicness and localised development discourses and what impact such changes may have on public policies, practice and wider society?

Workshop

A workshop on the above research themes will be organised at University of Essex in March 2022 (further details will be announced in due course) where potential authors can present their potential work. However, a presentation at this workshop will not be a prerequisite for being eligible for submission to the special issue. Authors who are interested in presenting at the workshop must submit an extended abstract by emailing padhik@essex.ac.uk before 31 December 2021.

Submission

The deadline for final paper submissions is 31 August 2022. Manuscripts must be in English and be submitted online at https://mc.manuscriptcentral.com/faam.

Enquiries

For any questions and further details, please contact the guest editors on danture.wickramasinghe@glasgow.ac.uk; ileana.steccolini@essex.ac.uk; knjay@essex.ac.uk; padhik@essex.ac.uk

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Special Issue: "Accounting History Research in the Age of Digitalisation" in Accounting History

Accounting History Call for Papers: Special Issue

"Accounting History Research in the Age of Digitalisation"


Closing date for submissions: 15 September 2022

This special issue engages with accounting history in a digital world and welcomes research that investigates the impact of digitalisation on accounting history and the history of accounting as an academic discipline. Submissions can encompass a wide range of aspects and draw on an array of methodical and theoretical approaches.

Suggested avenues of research may include, but are not limited to:

  • The role of digital archives in accounting history research: what are digital archives? Are they reliable? How can they be used? Are digital archives different to physical archives? What about their alterability?

  • The role of digitalization in the history of accounting research: how has digitalisation affected academic publication?

  • Accounting history research based on methodologies fostered by digital technologies.

  • The history of the Internet and its role in accounting as a social and technical practice.

  • Histories of the digitalisation of physical archives.

  • How Artificial Intelligence (AI) advances in digital technologies may impact access and understanding of archival materials across multiple languages and time periods.

Submissions written in English and in accordance with the Accounting History style guidelines should be submitted electronically, as per the submission instructions on the journal website:http://ach.sagepub.com/. The closing date for submissions to the journal is 15 September 2022. Early submissions are encouraged. Potential contributors are welcome to contact the Guest Editors to discuss their proposed topics.

Guest Editor

Alan Sangster
University of Aberdeen
Email: alan.sangster@abdn.ac.uk

Giulia Leoni,
University of Genoa
Email: giulia.leoni@unige.it

Special Issue: "Critical Perspectives on Accounting in Italian" in Critical Perspectives On Accounting

Submit a Manuscript to Critical Perspectives On Accounting for a Special Issue on "Critical Perspectives on Accounting in Italian"


Deadline for submissions: 31 October 2022

Guest editors

Michele Bigoni, University of Kent (M.Bigoni@kent.ac.uk)

Laura Maran, RMIT University (laura.maran@rmit.edu.au)

Giovanna Michelon, University of Bristol (giovanna.michelon@bristol.ac.uk)

Massimo Sargiacomo, Università degli Studi “Gabriele D’Annunzio” di Chieti-Pescara (msargiacomo@unich.it)

This special issue is open to a wide array of topics of interest to the critical community (Dillard & Vinnari, 2017), including (but not limited to) accounting and auditing standard setting/regulation, the accounting profession, new public management and public sector accounting, healthcare management, neoliberalism, power relations and exploitation, financial crises, national austerity budgets, social and environmental accounting and reporting, and corporate governance. Topics can be analysed by adopting a current or historical perspective.

The special issue promotes theoretical diversity. Authors are therefore welcome to use understandings from well-known thinkers such as Marx, Foucault, Latour and Bourdieu to name but a few (Catchpowle et al., 2004; Sargiacomo, 2008; Cooper et al., 2011; Bigoni & Funnell, 2015). Nevertheless, authors are encouraged to tap into the rich Italian intellectual tradition and draw insights from the work of Italian theorists who are yet to attract the attention of the international community in fields as diverse as sociology, psychology, philosophy, organization theory, linguistics, anthropology and political economy. This special issue also welcomes quantitative approaches that offer a critique of current accounting and accountability practices (see Gray & Milne, 2015; Richardson, 2015; Roberts & Wallace, 2015). We expect the critical contributions of Italian-speaking authors will significantly contribute to enriching the debate on accounting and its interrelations with the social context in which it operates (Hopwood, 1983).

Preliminary workshop

It is intended that a workshop will be held in respect of the call on 16-17 May 2022 at the University “Gabriele D’Annunzio” of Chieti-Pescara. More details will be provided closer to the date. Those wishing to present at the workshop should contact Michele Bigoni (M.Bigoni@kent.ac.uk) and provide a draft paper by 31 January 2022. Authors of selected papers from the workshop will be invited to submit their revised papers for this special issue, subject to the review processes detailed below. Attendance and/or presentation at the workshop is not a prerequisite for submission to the special issue.

Submission process to the special issue

The deadline for submissions to this special issue is 31 October 2022. The guest editors welcome enquiries from those who are interested in submitting to the special issue.

Manuscripts should be submitted electronically in Italian via https://www.journals.elsevier.com/critical-perspectives-on-accounting. The editorial process, including editorial letters, reviews and revisions required from the authors, will be carried out in Italian. Apart from the spoken language, all papers will be reviewed in accordance with the normal processes of Critical Perspectives on Accounting. The manuscripts that are selected for the special issue will have to be translated into English before final acceptance (at the authors’ expense). The quality of this translation needs to meet the standards required by the editors, and will be subject to a validation process. To mitigate the limitations of translation and to strengthen dissemination in Italian circles, the English version of the manuscript will be published in the special issue, with the Italian version published as supplementary online material.

It is anticipated that this special issue will be published in 2024 or 2025.

Any queries or enquiries about the special issue should be directed to all of the editors at the following addresses:

Michele Bigoni (M.Bigoni@kent.ac.uk)

Laura Maran (laura.maran@rmit.edu.au)

Giovanna Michelon (giovanna.michelon@bristol.ac.uk)

Massimo Sargiacomo (msargiacomo@unich.it)

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Special Issue: "Accountability for a Connected Society: The Unaccounted Effects of Digital Transformation" in Accounting, Auditing & Accountability Journal

Submit a Manuscript to Accounting, Auditing & Accountability Journal for a Special Issue on "Accountability for a Connected Society: The Unaccounted Effects of Digital Transformation"


The submission portal for this special issue will open on October 1st, 2022. 

Full paper submission deadline: 1 December 2022

Guest Editors

Giuseppe Grossi (Nord University, Norway; Kozminski University, Poland; Kristianstad University, Sweden)
Luca Mora (Edinburgh Napier University, Scotland, UK; Tallin University of Technology, Estonia)
Daniela Argento (Kristianstad University, Sweden)
Dorota Dobija (Kozminski University, Poland)
Mauricio Marrone (Macquarie University, Australia)

Call for Papers

Accounting, Auditing & Accountability Journal invites empirical and theoretical contributions which put accounting thinking into action to improve our current understanding of the effects – already known or still hidden – of digital transformation and to organise sustainable solutions. Accordingly, we encourage authors interested in submitting a contribution to focus their attention on the following list of potential research questions, which open up relevant and unexplored research avenues. However, this list is far from being exhaustive and can be freely expanded:

  • How does digital transformation change the role of accounting in public and private organisations? What are the effects on performance measurement and control systems?
  • How do digital technologies impact on the work conditions and practices of accountants, auditors, managers, academics, and other professionals? How do these professionals cope with digital skills gaps and technological stress?
  • How do digital technologies enable or hinder dialogic accounting? How do organisations cope with digital discrimination? 
  • To what extent data deserts and limited access to digital services influence patterns of sustainable growth? What metrics can be used to account for this uneven distribution?
  • How is the impact of digital transformations measured and monitored? How is accountability ensured in digital environments?
  • How do we account for the digital skills gap preventing many users from benefitting from smart services?
  • What is the impact of algorithmic unfairness on marginalised communities? How can accountability research help measure such a relevant impact? 
  • How can biased artificial intelligence undermine the development of foundational industries? What accountability-based remedies can be put forward?

AAAJ Special Issue Workshop 

To help authors prepare their manuscripts for submission, a Special Issue Workshop will be held on 19 and 20 May 2022 at Kozminski University (Warsaw, Poland). At the Workshop, papers are presented and discussed before final submission. Please be aware that presentation at the Workshop does not guarantee acceptance of the paper for publication in Accounting, Auditing and Accountability Journal. Next, participating in the Workshop is not a precondition for submitting a manuscript to the Special Issue. If you are interested in participating in the Special Forum Workshop, please email your draft paper to giuseppe.grossi@hkr.se before 31 March 2022

Submission Instructions

ScholarOne submissions will open at the beginning of October 2022.

Full paper submission deadline: 1 December 2022

For inquiries and further information, please contact Giuseppe Grossi (giuseppe.grossi@hkr.se).

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Special Issue: "Accounting and Accountability Challenges in Healthcare Systems" in Accounting Forum

Submit a Manuscript to Accounting Forum for a Special Issue on "Accounting and Accountability Challenges in Healthcare Systems"


Manuscript deadline: 31 December 2022

Special Issue Editor(s)

Massimo SargiacomoUniversity G.d’Annunzio of Chieti-Pescara
msargiacomo@unich.it

Anja KernDHBW Mosbach University
anja.kern@mosbach.dhbw.de

Accounting and Accountability Challenges in Healthcare Systems

Quite sometime has passed since the early investigations on the birth of clinical accounting (e.g. Bourn and Ezzamel, 1986; Abernethy and Stoelwinder, 1990; Preston, 1992), and yet there is still much to learn about the accounting and accountability practices in diverse healthcare organizations and societies. The Special Issue will focus on the major accounting and accountability challenges which are affecting different healthcare scenarios throughout the globe facing either new reforms, or the effects of already deployed reforms.

Topics may include, but are not limited to the following:

  • The interconnections between cost-accounting, performance management (e.g. Gebreiter & Ferry, 2016) and payment systems (Chapman et al., 2014) as triggered by the never-ending search for efficiency vis-à-vis the limited amount of public monies (Chapman et al., 2010);
  • Alternative forms of clinical accounting and reporting (e.g., Szczesny & Ernst, 2016) based on new patient-centered accounting information techniques, such as – for example - the Patient-Level Information and Costing System (e.g. Ellwood et al., 2015), Service Line Reporting, costing for the complete cycle forcare (Kaplan & Porter, 2011) and the costing for value concept (Porter, 2010) – as opposed to prior cost-accounting literature focused on DRG/case-mix/standard/reference costing (e.g., Llewellyn &Northcott, 2005);
  • Accounting for full-cost pricing (e.g., Ellwood, 1996) that requires novel examination at national and regional levels;
  • Accounting and organizational practices both for elderly diseases (e.g., Preston et al., 1997) and for psychiatric illnesses, as well as for disabled persons;
  • Accounting and accountability challenges for the provision of healthcare in public prisons, and for the ‘poor’;
  • Accounting and related hybridisation and legitimisation processes and procedures (e.g. Kurunmäki, 2004; Kurunmäki & Miller, 2006; Llewellyn, 2001);
  • • The role of accounting and accountability in healthcare infrastructures and/or facilities that are devoted to disaster relief (e.g., Sargiacomo, 2015) and global pandemics (e.g., Neu et al., 2010), Covid-19 included;
  • Organisational resistance strategies to unwanted accounting and finance changes in the aftermath of major reforms (e.g., Broadbent et al., 2001).

Comparisons between countries (e.g., Jacobs, 2005) or between two or more public hospitals within the same country (e.g., Chua, 1995) are also invited, given the dearth of exisiting research. In addition, whilst the Special issue is open to to any theoretical paradigm, the use of alternative theoretical frameworks in comparison with prior seminal research (e.g. Latour by Preston et al., 1992; Institutional Theory by Covaleski et al., 1993; Foucault by Preston et al., 1997; Bourdieu by Kurunmäki, 1999) would be also much appreciated.

Authors are invited to contact the Guest Editors should they want to suggest a theme of inquiry or validate whether a research topic falls within the scope of the call for papers.

Submission Instructions

Submission and deadlines

  • All submissions to the Special Issue will be reviewed in accordance with Accounting Forum’s editorial process.
  • The submission deadline for this special issue is December 31, 2022.
  • The special issue is expected to be published in 2024.
  • The Guest Co-Editors welcome enquiries and declarations of interest in submitting.

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