Calls for papers

 

International Journal of Accounting, Auditing and Performance Evaluation

 

Special Issue on: "Current Issues in Accounting, Governance and Sustainability"

Guest Editors:
Dr. Fadi Alkaraan and Dr. Nadia Gulko, University of Lincoln, UK
Dr. Mahmoud Elmarzouky, Aston University, UK
Dr. Tony Abdoush, Bournemouth University, UK

Digitalisation has pervasive impact on business activities, economy and society (de Sousa Jabbour et al., 2018, Jabbour et al. 2019). The past decade has witnessed business model transformation towards good governance and accountability in steering and leading organisational resources (Alkaraan et al, 2022; Hussainey et al, 2022, Alkaraan, 2023). Companies are altering their policies, practices and processes to maintain competitive advantage. Accountancy systems have also shifted the implications of using digital platforms in financial, cost and management accounting practices. Many scholars (Bhimani and Willcocks, 2014; Bhimani, 2021; Tyma et al., 2022) articulate how digital technologies create challenges and opportunities for accounting and control systems. Also, over the past decade, there has been growing interest in corporate governance mechanisms among accounting scholars. As a testament to this growing interest, we are dedicating this special issue to theoretical and empirical research on current issues in accounting and governance. We welcome manuscripts featuring theoretical and empirical contributions using various research paradigms.

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

• The impact of environmental, social and governance (ESG) on companies’ performance
• Environmental management accounting
• Corporate governance and companies’ performance
• Big data analytics and financial reporting quality
• The influence of digitalisation on management accounting and control systems
• The influence of digitalisation on financial accounting
• Digitalisation and financial management accounting for customers and other stakeholders
• Nexus between Industry 4.0 and companies performance
• Accounting for human capital
• Public sector accounting and budgeting reform
• Corporate governance of state-owned enterprises
• Social and environmental reporting
• Corporate financial and non-financial disclosure
• Business model transformation disclosure
• Market-based accounting research
• Financial reporting through extensible business reporting language (XBRL)
• The impact of COVID 19 on companies’ performance
• Innovation strategies and organisational performance
• International financial reporting standards
• KPIs and sustainable performance
• Auditing
• Taxation

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.

Important Dates

Manuscripts due by: 31 August, 2023