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.

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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.

Research Opportunity – Key Audit Matters Communicated in the Auditor’s Report

Research Opportunity – Key Audit Matters Communicated in the Auditor’s Report


Help the AASB develop new guidance on the implementation of KAM reporting. We want to better understand the 2020 experience and develop guidance for our stakeholders on lessons learned. Find out more about this exciting research opportunity and apply by October 31, 2021!

5th Biennial Accounting Ethics Symposium: Poster Competition Canadian Doctoral Students

5th Biennial Accounting Ethics Symposium: Poster Competition Canadian Doctoral Students


5th Biennial Accounting Ethics Symposium on 
The Impact of Global Pandemic, Specifically COVID 19, on Ethics, Professionalism and Judgement in Accounting and Financial Reporting

PROPOSALS AND STUDIES ON ANY ACCOUNTING ETHICS TOPICS CONSIDERED

April 28-29, 2022 – CPA Canada, 277 Wellington St. W., Toronto, Canada


The Centre for Accounting Ethics at the University of Waterloo is pleased to announce its 5th biennial Symposium to be held in Toronto, Canada.   In this symposium, we focus on ethical aspects of the COVID 19 Pandemic faced in the domain of accounting and by accounting professionals.   We are concerned with at least three perspectives: that of the accountant (i.e., how financial and managerial accountants respond in a Pandemic, both in terms of what to report and the extent to which traditional professional and ethical values and obligations become secondary or remain primary in a Pandemic), that of the auditor (i.e., moral obligation of the auditor and their duty/ ability to audit, this would in include tradeoffs that may have been made between professional obligations and ethical obligations), and that of the financial markets and regulators in response to financial reporting (i.e., how the market values and interprets meaning of audit reports and financial reporting in the face of a Pandemic).We encourage accounting ethics researchers, using a full range of research methodologies, to address the ethical issues faced by the financial and audit community surrounding the topic. 

The Centre for Accounting Ethics invites Students presently registered in a Canadian Doctoral Program to submit a short proposal for consideration for inclusion in a Poster Session at the Symposium. We encourage students who have a research project on the symposium theme, as well as, those who have a research project focused on any accounting ethics topic to submit a proposal.

The proposal should be up to 1000 words and which addresses one or more of the following:

  • A research project for which data have already been collected at least in pilot form.
  • A research project design that includes a description of the literature from which the project flows.
  • A theoretical problem with proposed research design directions.

Submission deadline:  is March 1, 2022. 

Abstracts (proposals) will be subject to blind review and notification will occur by March 29, 2022.   Should the abstract be accepted, students will be expected to prepare a poster for the Symposium and be available at the Symposium to make a brief 5 min. presentation during the conference and to discuss its contents during a poster session. The students will be invited to attend the full Symposium and reasonable financial support will be available for those attending from outside of Toronto.

Please submit an electronic copy of the abstract to Krista Fiolleau.

For more details, please visit https://uwaterloo.ca/centre-for-accounting-ethics/2019-ethics-symposium or contact Krista Fiolleau, University of Waterloo; krista.fiolleau@uwaterloo.ca  

Please note, the Residence Inn by Marriott, next door to CPA Canada, will be offering us a group rate.

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

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.


Introduction to the Conference

The Centre has partnered with the journal Accounting and the Public Interest for the upcoming symposium.

The global pandemic, COVID 19, is having a significant impact on the global economy, society, social welfare and governments. Governments are implementing welfare programs for individuals and business. Business is responding with layoffs in some sectors and retooling and increased production in others. The crisis presents the opportunity for corporations to trade off ethical and societal outcomes against financial loss and/or gain. Firms may take significant ethical actions that enhance social welfare and/or they may undertake significant unethical actions given little possibility of detection (e.g., misreporting to government assistance programs and hiding underperformance and write-offs in financial reports). Not only will the effects of the crisis be felt in financial reporting but also in the weakening of managerial control systems, where working remotely without observation and employee absences may result in lapses in controls, decreases in data security and increased opportunities for fraud and misreporting. Both internal and external audit functions may be impaired by the new work environment and possible delays. All of these factors lead to a broad range of research questions focused on the effects of this crisis or future pandemics on corporate ethical practices faced by accounting during and after the pandemic encompassing management control, audit and financial reporting. 

In this symposium, we focus on ethical aspects of the COVID 19 Pandemic faced in the domain of accounting and by accounting professionals.   We are concerned with at least three perspectives: that of the accountant (i.e., how financial and managerial accountants respond in a Pandemic, both in terms of what to report and the extent to which traditional professional and ethical values and obligations become secondary or remain primary in a Pandemic), that of the auditor (i.e., moral obligation of the auditor and their duty/ ability to audit, this would include tradeoffs that may have been made between professional obligations and ethical obligations), and that of the financial markets and regulators in response to financial reporting (i.e., how the market values and interprets meaning of audit reports and financial reporting in the face of a Pandemic). We encourage accounting ethics researchers, using a full range of research methodologies, to address the ethical issues faced by the financial and audit community surrounding the topic. Some areas to consider are: 

  • Organizational responses to COVID-19 and Pandemics, including those faced by audit firms and the accounting profession.
  • Financial reporting and misreporting and the ability or lack thereof to report and/or audit financial obligations during Global Crises.  
  • CSR disclosures that might be affected by, and unique to the Pandemic.
  • The role of audit and/or attestation, auditing demand over pandemic reporting and audit ability as well as staff welfare issues under pandemic conditions.
  • Data issues related to the use of pandemic-specific metrics in practice and/or in research, including the ethicality of comparative analysis and “big bath” during Pandemic impacted fiscal years.
  • Data privacy and security issues as influenced by remote use of clients’ and firms’ historically highly sensitive and secure financial information.  
  • Change in accounting methods and estimates to incorporate ethical considerations in business continuity planning and disaster recovery associated with existing and future Pandemic efforts.
  • What does it mean to accurately report the effect of the Pandemic in a company’s annual report? What are the ethical implications of various forms of reporting the impact?


Potential research questions for consideration include, but are not limited to, the following: 

  • What is the role of regulators, professional accountants, companies, external data providers, auditors, investors, and/or activists in the reporting of pandemic metrics and other extended external reporting?
  • How is the ethical tradeoff between higher ethical considerations and financial reporting presented by the accounting community, and what is the market reaction to the various presentations?
  • To what extent did financial accounting influence the determinants, and/or consequences, of various government and/or corporate preparedness and responses to COVID-19? 
  • How are various stakeholders influenced by the financial accounting and potential exploitation of government programs for the corporation’s benefit and possible detriment to employees and society? 


The Symposium encourages contributors to consider these important issues in accounting ethics from a broad range of perspectives. Interdisciplinary work may lead to particularly rich understandings and approaches. For example, management information systems, computer science, law, philosophy, science and technology, information studies, media studies and political science disciplines (amongst others) may all enrich submissions for this call. They seek papers that are explorations of the intersection of how the Pandemic and responses to the Pandemic has been influenced by or will influence accounting professionalism, accounting ethics and the accounting profession from a theoretical or empirical perspective.

Symposium Details 

The symposium will be held April 28-29, 2022 at the CPA Canada office at 277 Wellington St W, Toronto, Ontario. Submissions that are accepted for the Symposium may be considered as submissions to a special section of an issue of the journal Accounting and the Public Interest. 

The Residence Inn by Marriott, next door to CPA Canada, will be offering a group rate for guest rooms. 

Guest Editors:

Linda Thorne, Schulich School of Business, York University, lthorne@schulich.yorku.ca

Krista Fiolleau, School of Accounting and Finance, University of Waterloo, krista.fiolleau@uwaterloo.ca

Submission Instructions

Authors wishing their submissions to be considered the Centre for Accounting Ethics, University of Waterloo Thematic Conference should be submitted to Jenny Rothwell at jrothwell@uwaterloo.ca by December 1, 2021.

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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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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: "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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Call for Submissions: 2022 14th Annual Midyear Meeting of the Public Interest Section held jointly with the Gender Issues and Worklife Balance Section

2022 14th Annual Midyear Meeting of the Public Interest Section held jointly with the Gender Issues and Worklife Balance Section

Call for Submissions


CALL FOR SUBMISSIONS, DISCUSSANTS, AND SESSION MODERATORS for the 2022 14th Annual Midyear Meeting of the Public Interest Section joint meeting with the Gender Issues and Worklife Balance Sections (PI/GIWB) of the American Accounting Association. This conference will be conducted virtually May 19–21, 2022. A New Doctoral/New Scholar Consortium will take place Thursday, May 19.  Plenary and concurrent research paper sessions will be scheduled on Friday, May 20 and Saturday, May 21. The virtual format is intended to facilitate cross-cultural conversations with international scholars and those impacted by COVID travel restrictions. 

MEETING FOCUS: The PI/GIWB Sections view accounting as a social activity with important consequences for organizations, accounting practitioners, educators, and the public at large. This conference seeks to promote conversation between scholars who are using a diverse set of research methods to address gender, work-life balance, diversity, and public interest issues broadly construed. We welcome both mature and emerging paradigms, especially those that challenge dominant representations of accounting. 

SUBMISSION PROCESS: Submissions close March 10, 2022. Please note that Doctoral submissions are via email directly to Consortium leaders. Regular meeting paper submissions will be via a platform on the American Accounting Association website.  Submission details for Doctoral consortium, paper sessions, and panels for the midyear meeting are explained below.

Submission instructions for Doctoral/New Scholar Consortium. Doctoral students who are in their final years of completing a PhD or scholars who obtained their degree in 2020/2021 are welcome to submit their work for presentation and discussion at the Consortium. We also invite early program doctoral students to participate as observers. Consortium participants will have two opportunities to discuss their research with peers and receive personalized, constructive feedback and advice from well-established Public Interest scholars. Submissions for either of these tracks should be submitted by March 10, 2022 and include a CV, school affiliation, date of anticipated or recent degree, and topical research interests

  1. WORKING PAPER TRACK: The first opportunity follows a traditional consortium format where full working papers are presented and then discussed by all attendees and observers. Submissions should be in the form of a long abstract or working paper not to exceed 12,000 words emailed directly to Stacy Chavez (slchavez@loyola.edu). The target date for notification of acceptance is March 31. Accepted participants will be given an opportunity to submit updates or revisions (still limited to 12,000 words) no later than April 30. 
  1. LITERATURE REVIEW TRACK: The second opportunity, a new addition to our Doctoral Consortium, provides individualized feedback and collaboration opportunities for literature reviews that highlight an undiscovered public interest theme woven through the existing literature of more traditional streams of accounting research. These works may prove suitable for publication in a future issue of the section journal, Accounting and the Public Interest. Papers submitted to this track should be sent directly to Jacob Lennard (jacob.lennard@ucf.edu). Participants will be paired with a faculty advisor based on topic area, and one-on-one meetings will be coordinated.

Submissions instructions for Regular Conference: Submissions will be accepted through March 10, via the AAA portal Coming Soon using your AAA member ID and password.  If you have forgotten your username and password, you can create a new account in the submission system by clicking Coming Soon  and selecting "Create a New Account". If you have difficulty logging in, please contact Karen Toney (karen.toney@aaahq.org).
To facilitate blind review, papers submitted through the portal should include an abstract at the beginning of the paper, but no author identifying information. We do not impose a specific word limit or referencing style, but authors are asked to be as succinct as possible in respect for our volunteer reviewers.  Authors should use a Microsoft WORD or PDF file format.  
Papers accepted for concurrent sessions will be considered for Best Paper and Best Early Scholar awards.
TO SUBMIT A PROPOSAL FOR A PANEL:  Include a list of participants, their affiliations, purpose of the panel, structure, and a description of how the panel would contribute to the aims of the conference. Send proposals directly to Andria Hill (andria.hill@howard.edu) no later than March 10, 2022

CALL FOR REVIEWERS, DISCUSSANTS, AND SESSION MODERATORS:   The success of the conference depends on your willingness to give back to the community. All submitting authors and co-authors will be expected to review up to two other submissions. Please consider volunteering to serve as a reviewer, discussant, or session moderator even if you do not have a paper to submit this year. Serving in a moderator or discussant role is intellectually stimulating and will help you make connections with members of the global academy!  

To serve as a reviewer, discussant, and/or moderator, please click Coming Soon to access the submissions system using your AAA member ID and password.  After you have logged in, scroll down to "Submitter Menu" and click "Volunteer Opportunities".  If you have forgotten your username and password, you can create a new account in the submission system by clicking Coming Soon and selecting "Create a New Account". If you have any difficulty accessing the system, please contact Suzanne Mullinnix. 

If you have any questions regarding the regular conference, please contact Dana Wallace (dana.wallace@ucf.edu).

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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: 2022 European Accounting Review Annual Conference

Call For Papers
2022 European Accounting Review Annual Conference
17 Nov 2022 - 18 Nov 2022


Ear2022

 
The 2022 European Accounting Review Annual Conference will be held in Madrid (SPAIN). The Conference is organized by EAR with hosting and support by the INDEM institute at Universidad Carlos III de Madrid.

We invite submissions of original papers addressing research questions in all areas of accounting research. European Accounting Review emphasizes openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies, and styles of conducting that research.

European Accounting Review features a (i) 'Young Scholar Track,' for submissions by non-tenured faculty, and Ph.D. students, an (ii) ‘Open Science Section,' that particularly welcomes papers that discuss important problems in research methods and design across all paradigms and methods; and a (iii) ‘Registered Reports’ track that is continuously open, where we encourage authors to register their experiments, field studies, etc. Submissions that fit either of these tracks are encouraged and will receive special consideration by the editorial team.

SUBMISSION DEADLINE: MARCH 1, 2022

PAPER SUBMISSION PROCEDURE: Original contributions should be submitted at https://mc.manuscriptcentral.com/rear

FURTHER INFORMATION: Subject to satisfactory revision, accepted conference papers will be published in the conference issue of European Accounting Review in 2023.
Conference attendance is by invitation. EAA members interested in attending should request an invitation at annual.ear.conference@gmail.com. The Conference will start in the evening of 16 November 2022. Hotel accommodation will be provided for one author of each selected conference paper. Conference participants are responsible for making their own travel arrangements. Additional information is available at: https://arc.eaa-online.org/event/european-accounting-review-2022-annual-conference

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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Call for papers for Financial Accountability & Management’s (FAM) special issue on “Beyond NPM in public sector accounting research - ‘Publicness’ and ‘Localised-led development’”

Call for papers for Financial Accountability & Management’s (FAM) special issue on “Beyond NPM in public sector accounting research - ‘Publicness’ and ‘Localised-led development’”


Final paper submissions due: 31 August 2022

Guest editors

Pawan Adhikari, Kelum Jayasinghe, Danture Wickramasinghe and Ileana Steccolini

Call for Papers

This special issue calls public sector accounting researchers to engage and participate in wider debates relating to ‘publicness’ and ‘localised-led development’ discourses. Researchers are encouraged 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. The special issue encourages the studies on new developments in public sector accounting research, bringing forth in discussion the implication of accounting choices and practices within the wider context of economy and society – both in developed and developing countries. 

The suggested themes / questions include (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 furthermore details, please contact the guest editors Pawan Adhikari (padhik@essex.ac.uk), Kelum Jayasinghe (knjay@essex.ac.uk), Ileana Steccolini (ileana.steccolini@essex.ac.uk) and Danture Wickramasinghe (danture.wickramasinghe@glasgow.ac.uk). 

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Call For Papers 2022 European Accounting Review Annual Conference

Call For Papers

2022 European Accounting Review Annual Conference

17 Nov 2022 - 18 Nov 2022


Ear2022

The 2022 European Accounting Review Annual Conference will be held in Madrid (SPAIN). The Conference is organized by EAR with hosting and support by the INDEM institute at Universidad Carlos III de Madrid.

We invite submissions of original papers addressing research questions in all areas of accounting research. European Accounting Review emphasizes openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies, and styles of conducting that research.

European Accounting Review features a (i) 'Young Scholar Track,' for submissions by non-tenured faculty, and Ph.D. students, an (ii) ‘Open Science Section,' that particularly welcomes papers that discuss important problems in research methods and design across all paradigms and methods; and a (iii) ‘Registered Reports’ track that is continuously open, where we encourage authors to register their experiments, field studies, etc. Submissions that fit either of these tracks are encouraged and will receive special consideration by the editorial team.


SUBMISSION DEADLINE: MARCH 1, 2022

PAPER SUBMISSION PROCEDURE: Original contributions should be submitted at https://mc.manuscriptcentral.com/rear

FURTHER INFORMATION: Subject to satisfactory revision, accepted conference papers will be published in the conference issue of European Accounting Review in 2023.
Conference attendance is by invitation. EAA members interested in attending should request an invitation at annual.ear.conference@gmail.com. The Conference will start in the evening of 16 November 2022. Hotel accommodation will be provided for one author of each selected conference paper. Conference participants are responsible for making their own travel arrangements. Additional information is available at: https://arc.eaa-online.org/event/european-accounting-review-2022-annual-conference

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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Download as a PDF

 

 

Call for Papers: Journal of Insurance Issues

Call for Papers: Journal of Insurance Issues


Jointly Sponsored by 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 the JII is selected for the prestigious Donald Hardigree Award.

The JII is indexed by the ABDC Journal Quality List as a “B” level journal and is also included in the Emerging Sources Citation Index (ESCI) and in Cabell’s. All issues of the JII are available online through JSTOR. In addition to JSTOR, articles included in the JII are also available in Business Source CompleteABI/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
Email: journalofinsuranceisssues@gmail.com
Website: http://www.insuranceissues.org/ 

 

 

Joint Call for Papers: Special Issues on Corporate Disclosures

Accounting in Europe and The British Accounting Review


About the Special Issues

In conjunction with the International Accounting Standards Board (IASB), we 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:  

A. Compliance with Mandatory Disclosure Requirements;
B. Specific Areas of Interest to the IASB;
C. Alternative Research Approaches.

We outline each of these in more detail below.

A. Compliance with Mandatory Disclosure Requirements

Lower levels of compliance with disclosures mandated by accounting standards generally result in less, or less meaningful, information. One strand of the literature has focused on compliance with mandatory disclosure requirements.

Theory suggests that the main reason for varying levels of compliance with disclosure requirements is preparers’ trade-off between the costs of compliance and non-compliance. There is a lack of empirical evidence to support this. Little is known, also, about how such trade-offs are operationalised and whether this differs across countries with different socio-economic environments. For instance, mandatory disclosure may be lower in environments which encourage managers’ reporting incentives to prevail (e.g, where enforcement is low or non-institutional norms encourage such behaviour), or where IFRS Standards’ adoption/convergence is perceived as detrimental.

The operation of national and pan-national oversight and enforcement agencies, including their processes, the sanctions at their disposal, and even the relative significance they attribute to compliance, remains unexplored. We also lack evidence on how and to what extent users of financial statements actually process disclosures and whether, and to what extent, they are concerned about (non)compliance. Also, with few exceptions, the evidence we do have is limited to research using quantitative methods.

Finally, the large majority of studies (published in English) on corporate mandatory disclosures relates to disclosures mandated by the IASB. There is therefore a lack of evidence relating to disclosures mandated by other standard setters and policy makers – including those mandating rules on auditing, corporate governance, and other spheres of corporate reporting.

Possible topics under Theme A include, but are not limited to:

  • Reasons/motivations for (non-)compliance, including 
    • Socio-economic and political explanations
    • Problems arising from standards and/or standard-setting
    • Corporate governance, auditing and enforcement
    • The wording of requirements, translations, diverging interpretations and linguistic hedging
    • Cost/benefits considerations at the firm level
  • Quality and content of disclosures
  • The use of materiality thresholds by preparers and auditors
  • Intended and unintended consequences of requirements and compliance
  • Processes/methods of enforcement bodies
  • Standard setter, preparer and/or stakeholder perspectives
  • Comparative explorations of compliance in diverse settings
  • Comparative historical explorations, especially before and after regulatory initatives
  • Digital reporting and compliance
  • Principles versus rules
  • Theoretical, philosophical or psychological perspectives
  • Alternative explanations for observed practice


B. Specific areas of interest to the IASB 

  • New standards and disclosure requirements. Changes to disclosure requirements that aim to improve information available to investors, with special focus on IFRS 9 Financial Instruments / IFRS 7 Financial Instruments: Disclosures, IFRS 15 Revenue from Contracts with Customers and IFRS 16 Leases.
  • Targeted Standards-level Review of Disclosures. In response to feedback on the Principles of Disclosure Discussion Paper (2017), the IASB produced guidance on how it should develop disclosure requirements in Standards. The guidance has been trialled for IAS 19 Employee Benefits and IFRS 13 Fair Value Measurement. Information is required to assess whether this approach will improve the usefulness of disclosures provided and address the disclosure overload problem.
  • Role of materiality in high quality disclosure and the impact of guidance on materiality. IAS 1 Presentation of Financial Statements includes requirements relating to the presentation of financial statements and defines material information. In 2017 the IASB issued the IFRS Practice Statement 2 Making Materiality Judgements. The aim of the Practice Statement was to provide entities with guidance on making materiality judgements when preparing IFRS financial statements.
  • Financial reporting and narrative disclosures. Extensive disclosures are a feature of financial statements based on IFRS Standards. However, many companies provide additional narrative disclosures. The IASB issued the IFRS Practice Statement Management Commentary: A Framework for Presentation in 2010 and is currently revising this Practice Statement and seeking feedback on its proposals.
  • Taxonomy and benefits of tagged financial statements. The IFRS Taxonomy enables companies to tag the disclosures in their financial statements, including specific tagging of line items and text block tagging of note disclosures. Recently, more regulators have required the tagging of IFRS financial statements (eg the Securities and Exchange Commission (SEC) and the European Securities and Market Authority (ESMA)) and more data aggregators are providing access to tagged information. The electronic tagging of note disclosures provides researchers and users with broader access to disclosures, which may provide new ways of processing data for research purposes.

C. Alternative Research Approaches

Virtually all of the literature on disclosures employs disclosure indices to capture disclosure and compliance levels, and most draws on quantitative methods to examine potential determinants of (non)disclosure.

The aim of this call for papers is also to elicit other forms of evidence than the purely quantitative, since quantitative research cannot capture all factors that influence corporate reporting practices. Qualitative approaches may therefore be better able to shed light on internal organisational influences on corporate disclosure decision, or on users’ information processing. Qualitative approaches may also be especially useful to explore the quality and content of disclosures. Thus, although quantitative research is welcome, we are particularly interested in research based on interpretative paradigms and qualitative methods, including, but not limited to, interviews, qualitative surveys, observation, (critical) discourse analysis, interpretative content analysis, as well as normative and conceptual contributions.

Guest Editors:

Lisa Evans, University of Stirling, lisa.evans@stir.ac.uk
Ioannis Tsalavoutas, University of Glasgow, ioannis.tsalavoutas@glasgow.ac.uk
Fanis Tsoligkas, University of Bath, f.tsoligkas@bath.ac.uk

Submission and Review Process

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.

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

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).

Each paper will benefit from constructive feedback from one discussant and an open exchange with the invited audience, which will comprise academics and nonacademics (including representatives from the IASB). Authors wishing to present at the workshop should express their interest with their initial paper submission. There is no registration fee. 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).

2023 IASB Research Forum—call for papers

2023 IASB Research Forum—call for papers


The International Accounting Standards Board (IASB) and its partnering journals for the 2023 Research Forum, Accounting in Europe and European Accounting Review, are issuing a call for papers on the theme of accounting for intangible assets. The goal of this Research Forum is to stimulate interaction between academics and non-academics, including standard-setters, investors, regulators, auditors and preparers of financial statements, through discussion of evidence-based papers that inform the standard-setting activities of the IASB.

Topics

Researchers are encouraged to contribute evidence on intangible assets from a variety of perspectives. Submissions on the following topics are particularly of interest:

  • Recognition and measurement Internally generated assets
    • Internally generated vs intangible assets acquired in business combinations
    • New types of intangible assets (such as cryptocurrencies, emission rights, cloud computing)
  • Disclosure in financial statements
    • Internally generated and unrecognised assets
    • Research and development expenditure
  • Other information sources
    • Management Commentary
    • Sustainability reporting
  • Related projects
    • Pollutant pricing mechanisms
    • Cryptocurrencies

Papers addressing other matters that are relevant to accounting for intangible assets but not included on the list above will also be considered. The IASB and its partnering journals welcome submissions that draw upon different methodological approaches such as analyses, experiments, surveys as well as empirical-archival and field study methods.

For more information, find the call for papers here.

Deadline for submissions

The 2023 IASB Research Forum is scheduled to take place in early November 2023. Authors of selected papers will be invited to present their work. Submissions must be made by 31 March 2023. Decisions on submitted papers will be made by 30 June 2023.