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Smart Technologies and the Accounting Environment: Charting the new challenges

Special issue call for papers from Meditari Accountancy Research

Guest Editors:

Daniela Mancini, University of Naples Parthenope, Italy
Rosa Lombardi, University of Rome La Sapienza, Italy
Madjid Tavana, La Salle University, United States

What is the special issue about?

During the last years, data collection, data storing and processing of accounting information became a hot topic owing to the increasing complexity of contemporary organizations and the environment in which they operate, survive, exchange information globally, and create long-term value. Therefore, new and smart technologies (e.g. Artificial Intelligence, Big Data, Internet of Things, Blockchain) impact the accounting environment and the accounting information systems of contemporary organizations that are required to adopt flexible and open systems fostering collaborations and knowledge translation, in order to remain competitive.
Thus, this special issue calls for research related to accounting and management information systems to ponder the relationship between the accounting environment and new and smart information technologies, specifically focused on the links between smart and information technology and financial accounting, auditing, reporting, management accounting, management control, auditing and related disciplines.
The special issue aims at stimulating debate and new research concerning the interaction between digital and smart technologies and accounting information systems in order to investigate the relationship between ICT and innovation in the field of financial and management accounting. It aims to encourage studies that highlight how digital, smart and social technologies may induce innovation in the accounting environment such as accounting professionals, accounting skills, accounting information systems, accounting models and other relevant enterprise systems, such as management control systems, performance measurement systems, internal control systems, risk assessment and risk management systems.

Submissions of interest include, but are not limited to accounting, controlling, reporting and auditing processes and tools related to:

  • Artificial intelligence
  • Internet of Things
  • Intellectual Capital
  • Smart technologies
  • Blockchain
  • Analytics
  • Social media
  • XBRL
  • Big Data
  • Digital ecosystems
  • Collaborative platform
  • Accountants’ role and skills and smart technologies.

Submission instructions:

  • The closing date for submissions for this special issue is 31 March 2020. Manuscripts should be submitted via Scholar One Manuscripts
  • Please choose the special issue from the list in step 5 of the online submission process when submitting your manuscript
  • All papers will be double blind reviewed using Meditari Accountancy Research’s normal procedures
  • All papers must follow the Author guidelines
  • Any queries in advance of submission can be sent for the attention of the Guest Editors to [email protected]

Key dates:

•    March 31th, 2020: Submission deadline
•    June 30, 2020: First reviews before this date
•    June – September 2020: Revisions and further review rounds
•    October 1, 2020: Final decisions
•    Early 2021: Publication of Special Issue


Do Cèu M., Gaspar Alves F. (2010), Management accounting and information technology – some empirical evidence, in Marc J. Epstein, Jean-François Manzoni, Antonio Davila (ed.) Performance Measurement and Management Control: Innovative Concepts and Practices (Studies in Managerial and Financial Accounting, Volume 20) Emerald Group Publishing Limited, pp. 429-455.

Kozlowski S. (2018), An Audit Ecosystem to Support Blockchain-based Accounting and Assurance, in David Y. Chan , Victoria Chiu , Miklos A. Vasarhelyi (ed.) Continuous Auditing (Rutgers Studies in Accounting Analytics, Volume ) Emerald Publishing Limited, pp. 299-313.

La Torre M., Botes V.L., Dumay J., Rea M., Odendaal E. (2018) "The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution", Meditari Accountancy Research, Vol. 26, Issue: 3, pp. 381-399.

Lombardi R. (2019) "Knowledge transfer and organizational performance and business process:
past, present and future researches", Business Process Management Journal, Vol. 25, Issue: 1,
pp. 2-9.

Mancini D. (2016), Accounting Information systems in an open society. Emerging Trends and Issues, Management Control, Franco Angeli, Milan.

Mancini D., Dameri R.P., Bonollo E. (2016), Looking for synergies between accounting and information technologies, Strengthening information and control systems, pp. 1-12.

Stainbank L., Gurr K.L. (2016) "The use of social media platforms in a first year accounting course: An exploratory study", Meditari Accountancy Research, Vol. 24 Issue: 3, pp. 318-340.

Wessel P.L. (2005) "Critical information and communication technology (ICT) skills for professional accountants", Meditari Accountancy Research, Vol. 13 Issue: 1, pp. 87-103.