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

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.

Qualitative Research in Accounting & Management - Call for Papers: Ethnography in Accounting

Qualitative Research in Accounting & Management - Call for Papers: Ethnography in Accounting


Organizer: Matt Bamber (Schulich School of Business, York University) & Matthäus Tekathen (John Molson School of Business, Concordia University)
Category: Special Issue Call for Papers
Topic: Accounting / Governance, Accounting and Information Systems, Accounting Education, Auditing, Ethical Issues in Accounting, Financial Analysis, Financial Reporting, History, Interdisciplinary / Critical, Management Accounting, Not-for-Profit Accounting, Public Sector Accounting, Social and Environmental Accounting, Taxation
Target Group: Accounting Researchers
Event Language: English
Submission deadline: September 30, 2022

Call for Papers: Ethnography in Accounting

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

Submission deadline: September 30, 2022

Guest Editors:
Matt Bamber, Schulich School of Business, York University, bamberma@yorku.ca
Matthäus Tekathen, John Molson School of Business, Concordia University, matthaeus.tekathen@concordia.ca

Background to the Special Issue

As accounting and management scholars, we are fortunate to have access to dynamic, vibrant, complex, and controversial people, processes and practices. Inspired by what they saw around them, and desperate to learn more about how things work, early pioneers engaged with ethnographic data collection and analysis approaches (e.g., Ahrens, 1997; Ahrens and Dent, 1998; Baxter and Chua, 1998; Chua, 1988; Ferreira and Merchant, 1992; Jönsson, 1998; Jönsson and Macintosh, 1997; Pentland, 1993; Radcliffe, 1999). Since then, accounting ethnographies have contributed to our understanding of accounting in the context in which it is practiced (Hopwood, 1983). Ethnographic work has contemporaneously played a hand in demystifying the exotic and mystifying the mundane, shedding light on a wide range of accounting actors, processes, technologies, programmes, discourses, and much more. While ethnographic scholarship is not unique in terms of leaving traces on the reader, for us at least, the marks left behind by accounting ethnographies are less delible. This is because the authors typically offer thick descriptions full of rich emic detail blended with informative etic sense-making perspectives. Impactful accounting ethnographies strike a balance between empirical description and theoretical insight. The aim of the modern ethnography seems to be to contribute to our collective, scholarly understanding of accounting in and as practice.

Ethnography is described as both a ‘niche’ and ‘frontier’ approach in accounting research (e.g., Dey, 2002, 2017; Kalyta and Malsch, 2018). Worryingly, given the nature of academic work and the way academic performance is measured, ethnography is an approach whose future is potentially under threat (Gendron and Rodrigue, 2021). There are still a relatively small number of ethnographies compared to so-called ‘mainstream’ studies in accounting research (Kalyta and Malsch, 2018). Despite this, the body of ethnographic work is growing and numbers of published ethnographies have been increasing in recent years (Bamber and Tekathen, 2020). We would like to take this Special Issue as an opportunity to foster and facilitate this trend. We hope to showcase some of the amazing ethnographic work that we know is happening in academic accounting departments across the globe, today. We hope this will further enhance the perceived credibility, reputation, and vitality of ethnography as a methodological pursuit in the accounting academy. Simultaneously, we hope it will inspire a new generation of ethnographic scholars and scholarship.

As the interest in accounting ethnography appears to grow, methodological issues remain. These warrant further investigation. While there is a lively debate on qualitative methodologies in accounting research (e.g., Ahrens and Chapman, 2006; Baxter and Chua, 1998; Chapman, 2008; Cooper and Morgan, 2008; Vaivio, 2008; Lukka and Modell, 2010; Malsch and Salterio, 2016; Power and Gendron, 2015), it is unclear how these arguments, and proposed improvements, translate to ethnography. Furthermore, ethnography arguably offers a kind of ‘extreme case’ (Flyvbjerg, 2006) context to advance reflections on qualitative methodologies in accounting. Questions might include: how to overcome the insider-outsider paradox (Baxter and Chua, 1998)? How do methodological key terms – such as ‘participation’ and ‘observation’ – translate to accounting ethnography? How do authors collaborate given the deeply personal nature of ethnographic data collection and analysis that builds on self-experiencing the phenomenon of interest? How do we analyse ethnographic material, which is often so rich and probably unwieldy? How can we best tell the ethnographic tale (Van Mannen, 2011), and author the field in a responsible and authentic way (Baxter and Chua, 2008; Quattrone, 2006)? While these questions are by no means comprehensive, they serve to underline the pertinence of methodology, specifically in ethnographic accounting research.

Thus, we call for two types of submission: first, ethnography in use that employ ethnographic approaches to make sense of accounting practices, processes, and contexts; and second, submissions on using ethnographic methodologies in accounting research.

Ethnographies in Use

Here we envision submissions that teach us more about how accounting works (or does not work). There are so many exotic places, people, and practices which could be demystified for the benefit of the accounting community. However, there is also so much we do not know about accounting which might be considered mundane. Thus, regardless of the focus, submissions that harvest the advantages of this immersive type of research to tell an engaging and meaningful story are warmly welcomed. Ultimately, we are calling for papers which demonstrate the possibilities of ethnography in use. It is likely that this work is currently ongoing, and might even have been ongoing for some time. Therefore, we do not want to delineate themes. Instead, we prefer to leave it open and only suggest keeping the readership of QRAM in mind when submitting.

Using ethnography in accounting

Here we envision submissions that offer methodological reflections on using ethnographic data collection and analysis approaches in the accounting context. Studies should critically and productively reflect on how to operationalize an ethnographic approach when applied in accounting research. Themes include, but are not limited to:

  • Access and Exit Issues: How to get in, through, and out?
  • After the immersion, before the surfacing: How to proceed with analysing ethnographic data?
  • Reflections on ethical questions. These might comprise reflections on university research ethics protocol as they relate to ethnography, but might also be questions of on-site or off-site ethical challenges (opportunities) encountered during the ethnographic endeavour.
  • Ethnography and COVID 19: How is the COVID-19 pandemic effecting accounting ethnographic scholarship, and what might the short-, medium, and long-term future of accounting ethnography look like?
  • (Co-)Authoring the Field: What are the main challenges of text-work? What should we be doing differently?
  • The why’s, where’s and how’s of making of an accounting ethnography. And in what ways can we address the ‘is this accounting?’ question.
  • The limitations of adopting an ethnographic approach in accounting, and how might these limitations be addressed.

Schedule and deadlines

Submission deadline: 30 September 2022
Expected publication: Late 2023

Manuscripts should be prepared and submitted in accordance with QRAM author guidelines and are subject to QRAM’s regular double-blind peer review process. All submissions must be made via QRAM’s online system.

Please specify that your submission is to the special issue on “Ethnography in Accounting”. For any queries, please contact the Guest Editors.

More information: https://www.emeraldgrouppublishing.com/journal/qram/ethnography-accounting
File: qram_call_for_papers_ethnograhy_in_accounting.pdf

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 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/ 

 

 

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.

Request for Papers: 58th Annual (2023) Journal of Accounting Research Conference

REQUEST FOR PAPERS

58th Annual (2023) Journal of Accounting Research Conference

Integrating Theory in Accounting Research

The 2023 Journal of Accounting Research conference will be held at the University of Chicago Booth School of Business on May 5-6, 2023. Funding for the conference is generously provided by the KPMG Foundation, in conjunction with the Chookaszian Accounting Research Center at Chicago Booth.

To foster stronger ties between theoretical and empirical accounting research, the 2023 JAR conference invites the submission of studies that integrate theory (from economics, psychology, or sociology) with archival, experimental, or survey methods. Submitted papers may, among other examples, test implications of a theory, develop quantitative assessments of its explanatory power, or derive quantitative implications from a model informed by a rigorous analysis of data. Results should change expectations about the empirical validity of a theory or set of theories, improve knowledge of the quantitative implications of a theory or set of theories, or provide novel insights about assumptions.

We are particularly interested in studies that:

  • integrate theory models and empirical tests into a single unified analysis;
  • test multiple empirical implications of a model;
  • obtain proxies and other interpretable empirical constructs guided by theory;
  • explore the quantitative implications of models by calibrating complex models from empirical evidence;
  • use a thoughtful empirical design to compare and assess competing theories;
  • develop structural estimation models in which deep primitives of a model are estimated;
  • use theory to reconcile multiple empirical puzzles or findings into a parsimonious unified framework;
  • develop a new theory model with clearly explained empirical implications that are feasible for future research to implement.

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

PAPER SUBMISSION PROCEDURE: Papers should be submitted here. The submission fee is $500.00. The deadline for submission is December 1, 2022.

Read more.

Call for Papers - 2022 Advances in Accounting Research Conference

Call for Papers - 2022 Advances in Accounting Research Conference


Organizer: Advances in Accounting
Dates: November 4, 2022 to November 5, 2022
Location: Bellingham, WA
Category: Special Issue Call for Papers
Topic: Accounting / Governance, Accounting and Information Systems, Accounting Education, Auditing, Ethical Issues in Accounting, Financial Analysis, Financial Reporting, History, Interdisciplinary / Critical, Management Accounting, Not-for-Profit Accounting, Public Sector Accounting, Social and Environmental Accounting, Taxation
Target Group: Accounting Researchers
Event Language: English
Submission deadline: June 30, 2022

The 2022 Advances in Accounting Research Conference will be held in Bellingham, WA on November 4-5, 2022. The conference is organized by Advances in Accounting and hosted by Western Washington University.

We invite submissions of original papers that address research questions in the areas of financial accounting, managerial accounting, tax, auditing, forensic accounting, ESG reporting, government and not-for-profit accounting, and public policy. We particularly encourage submissions related to timely and emerging themes in accounting, such as the effects of new technology, regulatory changes, and/or uncertainty (e.g., stemming from COVID-19) on firms, auditors, and/or investors.

Papers may use basic or applied research methods including analytical, archival, experimental, survey, or case study. We welcome papers that exploit U.S. and/or non-U.S. reporting and regulatory settings to examine interesting accounting-related questions.

Papers accepted to the conference will be published in Advances in Accounting, subject to authors satisfactorily addressing comments from the reviewers and discussants.

The conference will pay for two nights’ stay in the conference hotel for one presenter for each paper. A best conference paper will be selected and recognized with a $500 award. There will also be a best-discussant award. To submit a paper to the conference, please follow the regular submission procedures for Advances in Accounting that can be found on the journal’s website, and also send an email to Jared Moore at jared.moore@wwu.edu indicating that you would like your paper considered for the conference.

SUBMISSION DEADLINE: June 30, 2022. Authors of accepted papers will be notified by August 15, 2022. Papers that are not accepted for the conference will be processed as regular submissions to the journal. Conference hotel to be announced later.

 

14th IAAER World Congress of Accounting Educators and Researchers

14th IAAER World Congress of Accounting Educators and Researchers


Organizer: IAAER & IÉSEG School of Management
Dates: December 1, 2022 to December 2, 2022
Location: Paris - La Défense
Category: Special Issue Call for Papers
Topic: Accounting / Governance, Accounting and Information Systems, Accounting Education, Auditing, Ethical Issues in Accounting, Financial Analysis, Financial Reporting, History, Interdisciplinary / Critical, Management Accounting, Not-for-Profit Accounting, Public Sector Accounting, Social and Environmental Accounting, Taxation
Target Group: Accounting Researchers
Event Language: English
Submission deadline: June 30, 2022

IAAER’S MISSION The mission of the IAAER is to promote excellence in accounting education and research on a worldwide basis and to maximize the contribution of accounting academics to the development and maintenance of high quality, globally recognized standards of accounting practice.

THE CONGRESS Supporting this mission, IAAER organizes a World Congress every four years. The Congress comprises plenary presentations, symposia, concurrent paper sessions and is a gathering of accounting academics and practitioners worldwide. Accepted papers are eligible for the Best Paper Award. Exceptionally good papers are welcomed for submission for a fast-track review in Journal of International Financial Management and Accounting.

SUBMISSION Submissions are welcome on all topics in accounting (including financial accounting, managerial accounting, auditing, taxation, education, governance, and sustainability). Papers may apply any suitable methodological approach, including archival, experiments, qualitative and other.

All papers should be submitted via the online submission system of the Congress. Additional information on the Congress can be found on our website at www.iaaer.org. Only full papers will be considered. Submitted papers are subject to blind review by two referees.

Submission deadline: June 30, 2022.

Co-chairs of the Scientific Committee: Andrei FILIP and Patrick HOPKINS
Local Organising Committee: Christof BEUSELINCK (chair), Charles ABELA, Celine LESUUN, Cinthia VALLE RUIZ.

Website: https://www.iaaer.org/
File: 14thwc_paris_callforpapers_final.pdf

Journal of Public Budgeting, Accounting, and Financial Management

Journal of Public Budgeting, Accounting, and Financial Management


Dates: November 24, 2022
Category: Special Issue Call for Papers
Topic: Public Sector Accounting
Submission deadline: March 31, 2023

“Sustainable Development Goals (SDGs) and sustainability accounting: Opportunities and Challenges for public, non-governmental and hybrid sector organisations”.

This Special Issue aims to publish high-quality papers that promote the understanding of the role and contributions of effective strategic planning, management control systems, budgeting and finance, stakeholder engagement, accounting and assurance practices in addressing sustainability issues and advancing SDGs in the public, non-governmental and hybrid sectors.

Deadline for submission: 31 March 2023

Guest editors: Amanpreet Kaur, Umesh Sharma, Teerooven Soobaroyen, Daniela Argento

Special Issue Workshop

The guest editors will run an online workshop on 24 and 25 November 2022, where authors will be given an opportunity to present and get feedback on their research.

Deadline for submissions (full or work-in-progress papers formatted in line with JPBAFM’s submission requirements) to the workshop is 31 October 2022 via email at amanpreet.kaur@unisa.edu.au.

More information about this Special Issue can be found at: Sustainable Development Goals (SDGs) and sustainability accounting: Opportunities and Challenges for public, non-governmental and hybrid organisations | Emerald Publishing (emeraldgrouppublishing.com)

Call For Papers - Special Issue Corporate Carbon Accounting and Management for Green Transition toward Carbon Neutrality, British Accounting Review

Call For Papers - Special Issue Corporate Carbon Accounting and Management for Green Transition toward Carbon Neutrality, British Accounting Review


Organizer: British Accounting Review
Category: Special Issue Call for Papers
Topic: Social and Environmental Accounting
Target Group: Accounting Researchers, Doctoral student, Early Career Researcher
Event Language: English
Submission deadline: February 20, 2023

RATIONALE and SCOPE: Carbon accounting is an emerging practice and is expected to play an important role for corporate transition management toward a net zero business model. Thus, the editorial team of the Special Issue invites high quality submissions of research work relating to all aspects of carbon accounting and reporting, climate finance and carbon management, as well as their interactions with financial markets, climate risk management and analysis, carbon trading and regulations, etc. The special issue is intended to enhance a more nuanced understanding of carbon accounting and promote the profile and reputation of the prestigious journal, British Accounting Review in the burgeoning area of carbon accounting and assurance.

The international climate change accord, the 2015 Paris Agreement was a tipping point in the global approach to limit temperature rises to well below 2°C and ideally 1.5°C and many governments and commercial organisations have committed to transforming toward decarbonised economy (Nordhaus 2019, Stern 2006, IPCC 2019). The recent development of new climate regulations includes COP26 Glasgow Climate Pact (UNFCCC, 2021), the UK proposed mandate disclosure of net zero transition plans for listed companies and financial institutions (Gov. UK 2021); ISSB proposed sustainability and climate disclosure standards (IFSB Foundation 2021). The global emergence of green transition entails studies that can provide fresh insights of optimizing energy resource utilisation and carbon emissions mitigation (Amel-Zadeh & Serafeim 2018, He et al 2021a). Consensus has been reached that improving corporate responsible responses through carbon accounting, measurement and disclosure is essential to set out how climate-related issues impact their carbon neutrality planning. This amplifies the long-standing call from accounting academics and professionals to develop robust carbon accounting paradigm. While there has been some progress (e.g. Tang and Luo 2014, Clarkson et al 2015), the research is relatively underdeveloped and thus significant gaps exist in this area (He et al 2021b, Fan et al 2021).

TOPICS: We identify the following potential topics for this Special Issue that include, but are not limited to:

  • Theoretical underpinnings for the role of carbon accounting for carbon neutrality programs
  • Carbon disclosure practice and quality
  • Climate risk management
  • Carbon governance
  • Carbon assurance and verification
  • Capital market and real effect of decarbonisation
  • Climate finance and green project management
  • Blockchain enabled FinTech (or other emerging technologies) for carbon neutrality
  • Other issues related to accounting for climate change (e.g. detecting greenwashing disclosure; carbon accounting literature review; carbon–water management synergy, etc).

GUEST CO-EDITORS:
Professor Peter Clarkson, University of Queensland, Australia
Email: p.clarkson@business.uq.edu.au

Associate Professor Amir Amel-Zadeh, Oxford University, UK
Email: amir.amelzadeh@sbs.ox.ac.uk

Associate Professor Yue LI, University of Toronto, Canada
Email: yueli@rotman.utoronto.ca

Professor Qingliang Tang, Western Sydney University, Australia
Email: q.tang@westernsydney.edu.au

Professor Simon Gao, Edinburgh Napier University, UK
Email: s.gao@napier.ac.uk

PROCESSES FOR SUBMISSION: We welcome all types of research papers including theoretical, empirical, case study and experimental. Carbon accounting has been recognised as an emerging discipline, so we encourage authors to use creative ideas, apply innovative and dynamic methodologies and adopt new research data. By submitting a paper via manuscript submission system of British Accounting Review, authors acknowledge (a) that the paper is original, unpublished work, (b) that in whole or material part it is not simultaneously under consideration of publication elsewhere. All submitted papers will be externally blind reviewed according to the standard and policy of the journal. All papers must be written in English and should follow the required style. Please send your enquiries to: Peter Clarkson, Email: p.clarkson@business.uq.edu.au; Yue LI, Email: yueli@rotman.utoronto.ca; Qingliang Tang, Email: q.tang@westernsydney.edu.au

Submission deadline: 20 February 2023

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Call for Papers: Race and Accountability and Accounting

Race and accountability and accounting


Journal: Accounting, Auditing & Accountability Journal

Guest Editors: Gloria Agyemang, Alpa Dhanani, Amanze Ejiogu, Stephanie Perkiss

Submissions Open: 1st October 2022

The last decade has brought considerable attention to the black and minority ethnic (BAME) community worldwide. In 2013, the Black Lives Matter (BLM) movement was born following the acquittal of George Zimmerman, the police officer who fatally injured Trevon Martin (aged 17) and subsequently gained momentum with a crescendo in 2020 when police murdered George Floyd. The movement sparked protests across the globe, people of all ethnicities joining together, demanding an end to what has been dubbed the 'racism pandemic'. There is a clear, tangible feeling that racial inequalities continue to plague our society. Indeed, the disproportionate impact of the Covid-19 pandemic on BAME communities in the U.S. and U.K. have laid bare the striking inequalities in society and consequences on the citizenry. Fuelled by neoliberal policies that systematically ignore the structural barriers facing BAME communities, these out-groups continue to be disadvantaged and often suffer from a disproportionately higher unemployment level, over-representation in the lowest skilled jobs and the most significant pay gaps (Perra, 2018). 

While the BLM movement has brought issues of racism and racial inequality to the fore of public consciousness, even if for a brief moment, these issues are not new. History is replete with evidence of racism and racial inequality and resistance to these – the transatlantic slave trade; apartheid; colonial subjugation and exploitation of Africa, Asia, Indigenous communities of the U.S., Australia and Canada; the abolitionist movement; the U.S. civil rights movement. In more recent times, we have witnessed the rise of new forms of racism such as environmental racism and the intensification of older forms such as anti-migrant sentiment. Anti-migrant sentiment has found expression in Brexit in the U.K. and Trumpism in the U.S., and hostile immigration policies from Northern governments such as in Australia, the E.U., the U.K. and the U.S., which have ripped migrant communities off their dignity and precipitated the rise in border deaths.  

In addition to the new and intensified forms of racism, we are also confronted with an adaptation in the expression of racism. Indeed, most democratic societies condemn the open and traditional forms of prejudice and racism in our times. However, this has not led to the disappearance of traditional racist attitudes and behaviours. Instead, these have assumed more covert forms which masked themselves in the rhetoric of "fairness" and "reverse discrimination" and, thus, become more socially acceptable. To cope with these, researchers in the social sciences have developed new conceptions of racism such as modern racism (McConahay, 1986), symbolic racism (Sears and Henry, 2003), aversive racism (Dovidio and Gaertner, 2004), ambivalent racism (Fiske, 2011), cordial racism (Owensby, 2005). However, research in business, management and accounting fields progress has been much slower.  

In the accounting field, some progress has been made in focusing attention on issues closely related to race, such as migrant communities (McPhail et al., 2016); indigenous tribes (Chew and Greer, 1997; Gibson, 2000); African (Denedo et al., 2017; Hammond et al., 2017; Nyamori et al., 2017) and Asian (Chua et al., 2019) issues; and modern slavery (Christ et al., 2020; Christ and Burritt, 2021). The Accounting, Auditing and Accountability Journal (AAAJ) and Critical Perspectives on Accounting (CPA) journals have been at the fore of this development - both have recently run a special issue on Africa, and AAAJ also ran a special section on modern slavery. While these developments have opened up spaces for discussion and debate on issues bordering on race, there is a sense that these only scratch at the surface in terms of accounting's relation to race and racial inequality. Only a tiny stream of critical accounting research has inquired specifically into accounting's enrollment in society's deeper structures of racial inequality (e.g. Davie, 2005; Dyball and Rooney, 2012; Hammond et al., 2012; Upton and Arrington, 2012). Reviewing this work over 25 years, Annisette and Prasad (2017, p. 6) reflect "whether critical accounting scholars by dint of their silence on the racial dramas of our times are part of that other chorus—the one that sings praise to the faded myth of a post-racial world". In the business and management field, Nkomo (2021) highlights a similar silence and also alludes to acts of "epistemic violence – silencing race and the Black voices who sought to bring it into the academy" (Nkomo, 2021, p. 213) by high ranking journals and editors. Comparing the incidence of business, management and accounting studies on race with those on gender and other inequalities, it is concluded that "some inequalities seem to be taken more seriously than others" (Crewe and Fernando, 2006, p. 40). Indeed, the calls for more research on race and racial inequality in the business management and accounting fields by Annisette and Prasad (2017) and Nkomo (2021) do not seem to have attracted much attention.  

In this AAAJ special issue, we endeavour to begin addressing this imbalance by calling the global community of scholars and practitioners to critically explore race and racial (in)equality in the context of business, management, accounting, and accountability, broadly defined. We encourage potential contributors to interpret this theme broadly to capture a variety of potential settings ranging from (but not restricted to) corporations, the accountancy profession and university settings to other forms of institutions such as the police force and charities, and neoliberalists more recently, populist government policies. Scholars have scope to consider a diverse set of theoretical and methodological perspectives, and both encounters that cast light onto the darker side of accounting and organisational practices and result in uplifting stories are welcome.  

Topics of interest may include but are not limited to: 

  • Accounting and accountability for racial inequality in response to COVID-19; 
  • Business and accounting participation in the colonial subjugation and exploitation of Africa, Asia, Indigenous communities; 
  • Accounting and accountability for environmental and climate racism; 
  • Modern slavery and race; 
  • New forms of racism and racial injustice; 
  • Resistance to racism and racial injustice; 
  • The play-out of neoliberalist and populist government policies in different quarters including education, immigration and healthcare;  
  • The play-out of discriminatory practices in institutional forms such as the police force, non-profits and the health service;  
  • Corporate sustainability practices with a specific emphasis on race; 
  • Outcomes of standards and benchmarks promote racial equality in particular sectors such as the accountancy profession and higher education. 

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Call for Papers: Climate Risk and Environmental Accounting

Climate Risk and Environmental Accounting


 

Climate risk is an emerging form of business risk that includes potential impacts from natural disasters, changes in natural weather patterns and technological advancement, market, policy and legal changes resulting from climate changes. Recent developments, such as the 2015 Paris Agreement; Task Force on Climate-Related Financial Disclosures (TCFD) recommendations on climate risk; the announcement of the new standard board for sustainability standards (International Sustainability Standards Board) in climate UN’s COP26; and the proposed requirements by the UK and New Zealand that mandate companies to disclose their climate information have all increased pressure on companies to adopt accounting processes to manage and subsequently make disclosures of such risk. Following recent legislative developments, climate risk is expected to play an important role in companies’ journey toward a net-zero business model and holds important implications on traditional environmental accounting (including assurance) practices.  

Accordingly, the editorial team of this special issue invites high-quality submission of research work relating to all aspects of climate risk and its implications for companies’ environmental processes, including reporting and disclosure, assurance and verification, materiality considerations and stakeholder engagement. We specifically welcome papers that will provide new insights into how companies have used, are using and will use environmental accounting to address the climate risk and opportunities arising due to recent legislative/policy developments. This special issue aims to provide a timely and comprehensive overview of corporate climate risk exposure and its impact on corporate environmental accounting processes and reporting.  

A wide diversity of stakeholders – from global policymakers, politicians, financial institutions and regulators, to environmentally conscious investors, suppliers, consumers, and employees—are all pressing for low-emissions economies. They demand organisations to recognise and report on what climate change might mean to them in terms of risks and opportunities, and to put mechanisms in place to address these challenges. 

During the last decade, although there has been some progress in environmental accounting literature (Senn & Giordano-Spring, 2020), the majority of scholarship either overlooked the mandatory requirement related to climate risk (Schneider et al., 2018) or such studies predate current legislative developments. Therefore, existing literature falls short of capturing recent legislation on climate issues, particularly those related to climate risk (physical and transitional), creating a significant gap in this area. 

About this special issue 

This special issue is expected to contribute positively to one of the most prominent phenomena (Climate change) by publishing papers that focus on the new actions adopted by firms in different industries to mitigate global warming. It will also shed light on new trends in local, national, and international climate risk reporting and financing. In doing so, the outcomes and findings of papers can be used to inform policy debate about recent developments mandating climate risk.  

This special issue will broaden our understanding of what are efficient solutions for climate change and what needs to be done to encourage different stakeholders to share the burden. This may lead to new regulations that encourages environmental investment and promotes corporate climate accountability. As more and more countries are enacting regulations mandating climate risk disclosure, debates have been triggered about the costs and benefits of legislating for such disclosure. Through these special issues papers, we can inform the ensuing policy debate.  

This special issue principally features climate change and addresses Goal 13 of the UN’s Climate Action initiative to “Take urgent action to combat climate change and its impacts”. Moreover, this issue is expected to attract papers that focus on the new actions adopted by firms in different industries to mitigate global warming, which is directly related to Goals 12 (responsible consumption and production), 7 (Affordable and Clean Energy), and 8 (Decent Work and Economic Growth). We therefore encourage submissions to (albeit not limited to) the following research areas: 

  • New insights on how companies have used, are using and will use environmental accounting to address the climate risk and opportunities arising from recent legislative/policy developments.  
  • Theoretical or empirical evidence of how accounting processes or regulatory changes enhance or impede the quality of organisational climate management (such as reporting and disclosure, assurance and verification, materiality considerations, etc.). 
  • The interaction between companies and stakeholders, based on environmental accounting processes. 
  • The role of organisational leadership (board of directors and executives) on organisational climate compliance. 
  • Organisational use of technology (e.g., Fintech, blockchain and big data) in accounting for their climate footprints and subsequent assurance of environmental reports. 

Submissions 

Please submit papers adhering to a word limit of 8,000 words, excluding tables and figures. 

Submissions open: 10/01/2022 

Submissions close: 31/07/2022 

Expected publication date: July 2023 

Guest Editors:
Jia Liu, Business School, University of Portsmouth - Jia.liu@port.ac.uk
Othmar Lehner, Hanken School of Economics, Finland - othmar.lehner@hanken.fi
Rashid Zaman, School of Business and Law, Edith Cowan University, Australia - r.zaman@ecu.edu.au
Nader Atawnah, School of Business and Law, Edith Cowan University, Australia - n.atawnah@ecu.edu.au

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Call for Papers: Accounting Organizations & Society: Conference on Accounting for Sustainability and Climate Change

Call for Papers: Accounting Organizations & Society


Conference on Accounting for Sustainability and Climate Change
November 3-5, 2022– Chicago

Governments, regulators, businesses, and capital markets increasingly recognize that society is facing a planetary emergency, as evidenced by unprecedented levels of climate change and biodiversity loss, and that the effects of these crises will pose major risks to organizations’ operations and create demand for new products and services. There are many novel challenges and opportunities for accounting to help organizations navigate a range of these interacting sustainability issues. AOS will consider papers that provide focused insights into broad issues such as the following:

  • New theoretical or empirical insights on how organizations and society have, are, and will use accounting to address the mounting risks and opportunities that originate with major climate and environmental changes
  • The role of accounting in assessing the social and environmental outcomes and impacts that affect society at large, its constituent organizations, capital and labor markets
  • Theory and evidence on how accounting constructs and disclosure practices or regulation enhance or impair the quality of organizational management of sustainability issues. These insights could cover, for example, accounting practices central to:
    • business process measurement
    • business risk management
    • reporting and disclosure
    • external and internal control architecture
    • assurance and verification

Given the range of issues covered by the call, we envisage that some research questions will require quantitative research methods while others will require qualitative methods and some might require
mixed methods. We welcome papers that employ any type of research method that is appropriate for addressing the paper’s specific research question(s).

Conference Editors: Hans Christensen (University of Chicago), Jeff Hales (The University of Texas at Austin), Brendan O’Dwyer (University of Amsterdam Business School, University of Amsterdam and Alliance Manchester Business School, University of Manchester), and Mark E. Peecher (University of Illinois at Urbana-Champaign).

Submission Process: Submit electronically at the Accounting, Organizations and Societywebsite, along with a cover letter indicating a conference submission. The deadline is June 15, 2022, earlier submissions welcomed. Authors will be notified of their acceptance to the conference by August 15, 2022. The expectation is that papers accepted for the conference will, after further revision, be published in AOS subject to satisfying any new major concerns that emerge in the review process. A financial contribution towards conference travel expenses will be made to authors of accepted papers.

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Call for Papers: 5th Illinois Audit Doctoral Consortium - 25th Symposium on Auditing Research

Call for Papers


5th Illinois Audit Doctoral Consortium - October 27, 2022
25th Symposium on Auditing Research - October 28, 2022

The 25th University of Illinois Symposium on Auditing Research will be held on the Urbana-Champaign campus on Friday, October 28, 2022 (with a reception the prior evening). The Symposium is preceded by the 5th Illinois Audit Doctoral Consortium on the afternoon of Thursday, October 27, 2022. The Symposium is funded by generous support from the KPMG Foundation.

Submission Deadline: May 31, 2022.
accysymposium@illinois.edu

The Symposium brings top audit scholars together to discuss interesting, current audit research. Papers should address audit research questions that advance our current knowledge and that employ any rigorous research method. Papers on all audit and assurance-related topics are welcome and high-quality, innovative topics, data, subjects, and methods are particularly encouraged. The 5th Illinois Audit Doctoral Consortium will include presentations from two top audit scholar and research presentations from three to four doctoral students. Consortium attendees are invited to stay for the Symposium.

Submission Details
Please send a regular and an anonymous version of your paper to accysymposium@illinois.edu by May 31, 2022. Your email should identify the corresponding author’s contact information and
indicate, as applicable, other symposia or conferences at which the submitted paper has been or will be presented and the paper’s status in the publication process. Also, please indicate who the presenting author will be. Submissions with doctoral student authors for which the student is willing to present the paper will also be considered for the Doctoral Consortium unless authors designate otherwise upon submission.

Please direct any questions to the Symposium and Consortium co-chairs, Kim Mendoza (kimendoz@illinois.edu) and Anne Thompson (amthomps@illinois.edu).

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