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Role of Accounting in Managing Organizations: Vision from Ibero-America

Special issue call for papers from Journal of Applied Accounting Research

Guest Editors:  

David Naranjo-Gil, University Pablo de Olavide, Spain
Antonio Dávila, IESE Business School, University of Navarra, Spain
Nikola Petrovic, Pontificial Catholic University of Ecuador

Aims and Scope

The accounting issues and particularities of the Ibero-American region have only recently gained ground in the academic literature. The Spanish and Portuguese speaking academic accounting and practitioner community is well served by a range of indexed accounting and management journals. Yet, the particular vision and work of Ibero-American academics and researchers has had little exposure on a global stage. Recent work published in English is largely related to financial accounting and predominantly include contributions from Brazil (see special edition "Accounting in Latin America" in Research in Accounting in Emerging Economies (Vol. 14, 2014); "Accounting for Growth in Latin America and the Caribbean" (World Bank, 2010) and "Standardization of Financial Reporting and Accounting in Latin American Countries" (IGI Global, 2015)).

This special issue seeks to fill an important gap and showcase to the international academic community the work, ideas and relevance of current accounting research in the Ibero-American region, with particular focus on management accounting and control. More specifically, its purpose is to shed light on contextual factors that shape research perspectives and influence management accounting practices in this part of the world. These factors are crucial in explaining those accounting practices due to their relationship with regulatory, cultural, and organizational characteristics of the region.

The issue is intended to inform academics and practitioners around the world interested in accounting and Ibero-America, and for Ibero-American academics who seek to expand existing knowledge about the region through research.

Suggested Topics

The special issue invites submissions in a broad range of accounting topics studied within the Ibero-American context, using different methodological approaches and starting from different research paradigms. The list of topics (not exhaustive) includes:

  • Cost accounting
  • Management control systems
  • Budgeting
  • Corporate social responsibility, environmental and sustainability accounting
  • Internal controls and auditing
  • Sectorial accounting
  • Accounting education
  • Financial accounting 

Schedule and deadlines

  • Presentation and discussion of papers will take place at the 12th Iberoamerican Congress of Management Accounting, Catholic Pontifical University of Ecuador, Quito, 13-15 June 2018
  • The deadline for full submission to the special issue is September 30, 2018
  • Publication of accepted papers in Special Issue in 2019

More details on the conference and making your submission


  • When applying please go to JAAR's ScholarOne portal to make your submission:
  • When you are in ScholarOne please select the drop down Special Issue: “Role of Accounting in Managing Organizations: Vision from Ibero-America”
  • If you have any question about the special issue or your intended submission, please contact the guest editor: Nikola Petrovic, [email protected]