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The disruptive and transformative potential of new technologies for Accounting, Accountants and Accountability


Special issue call for papers from Meditari Accountancy Research

Submissions Due: 31 March 2018

Guest Editors:

James Hazelton
Mauricio Marrone

What is the special issue about?

Industries and careers have been disrupted and transformed by the possibilities opened up by new computerised and networked technologies. Why should the accounting profession and accounting careers be any different? The social media revolution made possible by networked technologies have also opened up new ways of communicating information, galvanising support for causes, bringing social pressure to bear on powerful organisations, and hence creating accountability.

This special issue has the objective of encouraging original research that explores the potential opportunities and limitations of new technologies across three dimensions:

  • Accounting – the nature and production of accounting information
  • Accountants –  the profession, accounting organisations and/or accounting practitioners
  • Accountability – the use of accounting practices and information to hold organisations to account

Research into the impact of technological change on accounting has been sparse (Murthy, 2016). Yet technologies such as big data have the potential to transform the profession (Vasarhelyi et al., 2015; Al-Htaybat and von Alberti-Alhtaybat,2017;Arnaboldi et al.,2017). Such transformation may not be benign: Susskind and Susskind (2015) contend that intelligent automation will end the status that professions such as accounting have enjoyed. Yet technology may also offer important possibilities, such as the ‘new accountings’ crucial to sustainability (Bebbington and Gray, 2001) and enhanced stakeholder dialogue via social networks (Unerman and Bennett, 2004; Manetti and Bellucci, 2016). New technologies may also disrupt accounting academia, both in terms of the content and delivery of accounting education (Pan and Seow, 2016) and also in terms of research, such as being the catalyst for new research methods (Lodhia, 2010). It is therefore imperative that accountants engage with the full range of emerging technologies (Guthrie and Parker, 2016).
This special issue welcomes work exploring the intersection of accounting, accountants and accountability with new technologies, including but not limited to:

  • Big data
  • Personal and corporate social media technologies
  • New media technologies, including interactive and 360-degree video
  • Virtual and/or augmented reality
  • Mobile technologies
  • Artificial Intelligence
  • Computer-based ‘serious’ games and simulations; and The Internet of Things

The special issue is open to a wide range of research methods and theoretical perspectives including quantitative and qualitative approaches. Innovative research methods and paradigms are especially welcome.

Submission Instructions

  • The closing date for submissions for this special issue is 31 March 2018
  • Manuscripts should be submitted via Scholar One Manuscripts
  • Please choose the special issue from the list in step 4 of the online submission process when submitting your manuscript
  • All papers will be reviewed in accordance with Meditari Accountancy Research’s normal procedures, using these Author guidelines 
  • Any queries in advance of submission can be sent for the attention of the Guest Editors to: James Hazelton

Key Dates:

  • 31 March 2018: Closing date for submissions
  • 31 June 2018: First reviews before this date
  • July – November 2018: Revisions and further review rounds
  • 31 January 2019: Final revisions due
  • 1 February 2019: Submit final copy to Emerald
  • March 2019: Publication of Special Issue (Volume 27, Issue 2)

About Meditari Accountancy Research

Meditari has made huge strides during the last few years and is consistently ranked within the top quartile based on citation statistics, the only objective measure of jounral quality. For example, the journal is ranked 14th out of 127 global accounting journals by Scopus CiteSCore metric. Teh ranking can be viewed on the following website, after specifying ' accounting' in the subject field: http://journalmetrics.scopus.com/ These mdetrics suggest that the journal is likely to be elevated to a higher ranking on the ABDC's journal quality list, which is being reassessed during 2017.

References

Bebbington, J. and Gray, R. (2001), "An Account of Sustainability: Failure, Success and a Reconceptualization", Critical Perspectives on Accounting, Vol. 12 No. 5, pp. 557-588.
Guthrie, J. and Parker, L. D. (2016), "Whither the accounting profession, accountants and accounting researchers", Accounting, Auditing & Accountability Journal, Vol. 29 No. 1, pp. 2-10.
Lodhia, S. K. (2010), "Research methods for analysing World Wide Web sustainability communication", Social and Environmental Accountability Journal, Vol. 30 No. 1, pp. 26-36.
Manetti, G. and Bellucci, M. (2016), "The use of social media for engaging stakeholders in sustainability reporting", Accounting, Auditing & Accountability Journal, Vol. 29 No. 6, pp. 985-1011.
Murthy, U. S. (2016), "Researching at the Intersection of Accounting and Information Technology: A Call for Action", Journal of Information Systems, Vol. 30 No. 2, pp. 159-167.
Pan, G. and Seow, P.-S. (2016), "Preparing accounting graduates for digital revolution A critical review of information technology competencies and skills development.", Journal of Education for Business, Vol. 91 No. 3, pp. 166-175.
Susskind, R. and Susskind, D. (2015), The Future of the Professions: How Technology Will Transform the Work of Human Experts, Oxford University Press, London.
Unerman, J. and Bennett, M. (2004), "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?", Accounting, Organisations and Society, Vol. 29 No. 7, pp. 685-707.
Vasarhelyi, M. A., Kogan, A. and Tuttle, B. M. (2015), "Big Data in Accounting: An Overview", Accounting Horizons, Vol. 29 No. 2, pp. 381-396.