Expedited Special Issue: Accounting and Finance Lessons in the Time of COVID – Views from the Pacific

Call for papers for: Pacific Accounting Review

The COVID-19 pandemic is expected to create the worst economic recession in our lifetime and generate “enormous damage to our health, jobs, and well-being” (OECD, 2020). When we look back on this time, what lessons will we take from our experiences today?  How well prepared were our accounting and finance infrastructures for the impact of lockdowns, quarantines, and post-lockdown recoveries?  What actions need to be taken now to help businesses recover?  And what information will organisations need to report regarding government support received and the significant social implications of the pandemic? 

COVID-19 has affected how we do business, where we do business, and whether we can do business.  Governments and quasi-government bodies have tried to adapt and support businesses and economies using a variety of policy tools.  It is timely to consider the extent to which policy-makers and standard-setters succeeded in addressing these problems, and to what extent accounting and finance tools available were “fit-for-purpose”.

This special issues will bring together a spectrum of viewpoints from academics working in the Pacific reflecting on how COVID-19 has affected and will affect accounting and finance policy, practice, accountability, and research.  Commentary on how well we have responded and what we have yet to do to address problems arising from the pandemic will be incorporated in this special issue.

Short viewpoints, reflections or commentary by Pacific academics on accounting and finance issues will be included.  Issues relevant will include those dealing with the consequences of the pandemic and its aftermath.

Suggested areas may include, but are not limited to:

  • IFRS implications of COVID-19.
  • Corporate governance issues related to planning for pandemics.
  • Understanding financial market responses to COVID-19.
  • Maintaining focus on CSR issues and reporting significant CSR issues experienced during the pandemic.
  • Management control and accountability issues related to managing COVID-19.
  • Tax administrative issues, tax incentives and other tax measures related to COVID-19.
  • Implications for accounting of government policies for supporting business activity and recovery.
  • Relevant accounting information for decision-making during and after the pandemic.
  • Ethical issues arising from COVID-19.
  • Challenges to and opportunities for conducting research in a Covid-19 environment.

Deadlines and Submissions

  • Submissions will be short (3,000 to 4,000 words) and are expected to contribute to current practice and future research programmes dealing with accounting and finance topics. 
  • Submissions are expected to conform to academic research and publishing standards, but as the focus is on academic viewpoints it expected academic views rather than empirical analysis will dominate this issue.  In this regard, submissions do not need to include separate literature reviews, but relevant references to academic literature should be included.
  • Papers should conform to the Journal’s style guide, with a maximum of 4,000 words, and be submitted through the Journal’s online system.
  • The Special Issue target deadline for submissions is September 30th. 
  • Papers will be published in the next available issue 
  • Papers will be reviewed by the editorial team.


Special Issue Editors:

Associate Professor Julie Harrison

Associate Professor Martien Lubberink

Associate Professor Rosalind Whiting

Professor David Ding

Professor Chris van Staden



OECD (2020).  OECD Economic Outlook, June 2020: http://www.oecd.org/economic-outlook/june-2020/