Calls for papers


International Journal of Accounting, Auditing and Performance Evaluation
International Journal of Accounting, Auditing and Performance Evaluation


EAMMIS 2021: Special Issue on: "Accounting and Big Data Analytics"

Guest Editors:
Assoc. Prof. Abdalmuttaleb Al-Sartawi and Assist. Prof. Anjum Razzaque, Ahlia University, Bahrain
Prof. Khaled Hussainey, University of Portsmouth, UK

1. Scope of this Special Issue

Big data analytics has created important alterations, complexities and opportunities in the field of accounting in relation to financial accounting, managerial accounting, assurance-based services and accounting education. Several scholars and practitioners have reported various implications of big data analytics on the role of accounting within government sectors, taxation, as well as non-profit organisations. The changes in the volume of data and data sources are shaping new channels of information transfer and what is perceived as analytically big data. As such, there is a potential presented by big data vis-à-vis accounting information provision and disclosure practices. Consequently, there is a need for research to assess how accountants can develop and gain the skills necessary for managing and protecting data since they need to analyse huge volumes of free text, images, videos, and other types of data which require new forms of analytical skills as well as technical know-how. Scholars agree that the more insight that accountants give on this issue the more they can benefit from big data as this depends on their aptitude to manage large volumes of data, through the most suitable analytical tools, to interpret the results of the analysis.

2. Fit of the Special Issue with the Journal

To forestall the emergence of the digital economy, having knowledge on how to use accounting to deal with big data analytics is vital for embracing the current era where machines are replacing the monotonous, time-exhausting tasks of human beings. This is where accounting and big data analytics provide holistic solutions when integrated strategically in an age where machines are taking over the professionals serving within the fields of accounting and finance.

The International Journal of Accounting, Auditing and Performance Evaluation is a discussion forum embracing a wide variety of accounting issues to promote academic and practical research agendas for sustaining accounting practices. The inspiration for this special issue “Accounting and Big Data Analytics" stems from the need for more informed strategies and decision-making practices in how to fully utilise big data analytics in the field of modern accounting. The special issue seeks the insight of both accounting and big data researchers, academics, professionals, and experts.

3. The rationale for the need for this Special Issue

The special issue is appropriate for: (1) academics, (2) researchers, (3) PhD candidates, (4) practitioners and (5) policy-makers and regulators. This issue appeals to a wide audience and needs to be structured as a single-volume with a comprehensive reference that covers theoretical and practical aspects across multiple domains pertaining to the integration of accounting and big data from a global perspective, inviting empirical discussions from the public and private sectors to emphasise the role of big data in accounting and finance.

Moreover, an increase in the use of big data by organisations calls for new technologies related to information systems that require a thorough understanding of the risks involved and the contingency measures which need to be taken into consideration. Although big data analytics is a new area, accountants need to comprehend how data is produced, analysed, managed and protected. This will help in facilitating and developing procedures and processes to increase the demand of the accounting profession in the big data era when the new accounting information systems will be better equipped to serve in fields such as blockchain, Fintech and robotics.

The Guest Editors will be inviting substantially extended versions of selected papers presented at The European, Asian, Middle Eastern North African Conference on Management & Information Systems (EAMMIS 2021) for review and potential publication, but are also inviting other experts to submit articles for this call.

Subject Coverage
Suitable topics include, but are not limited, to the following:

  • Auditing of big data
  • Big data and audit evidence
  • Cybersecurity of big data
  • Big data in financial statement audits
  • Big data governance
  • Big data and firm performance
  • Big data and the future of accounting education
  • Big data and the accounting profession
  • Business applications of artificial intelligence
  • Business intelligence and big data analytics
  • Digital sustainability and accounting
  • New knowledge and activity-based costing
  • Management accounting in the digital economy

Notes for Prospective Authors

Submitted papers should not have been previously published nor be currently under consideration for publication elsewhere. (N.B. Conference papers may only be submitted if the paper has been completely re-written and if appropriate written permissions have been obtained from any copyright holders of the original paper).

All papers are refereed through a peer review process.

All papers must be submitted online. To submit a paper, please read our Submitting articles page.

If you have any queries concerning this special issue, please email the Guest Editors at
Abdalmuttaleb Al-Sartawi:
Khaled Hussainey:
Anjum Razzaque:

Important Dates

Manuscripts due by: 17 June, 2021