Special Issue: Accounting in the Former Soviet Block Countries

Jul 31, 2021
Call for Paper for Special Issue
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The goal of this special issue is to publish high-quality research on various accounting issues tackled by former Soviet Block countries (FSBC) after the dissolution of the USSR. The combined economic significance of FSBC, as measured by Gross Domestic Product (GDP) in U.S. dollars, amounts to about 3% of total world GDP, with per capita GDP being 79% lower than the world average. But the FSBC role in the world economy is growing, with strong prospects for the future. The human capital throughout the FSBC is already of substantial value. For example, 73% of the adult population possesses post-secondary education diplomas, being equivalents of junior college, undergraduate, and graduate university degrees. If the hypothesis that human capital plays an essential role in economic growth is correct, and if human capital is indeed indicative of long run progress, then FSBC show high potential for future economic success.
After the dissolution of the Soviet Union, some FSBC became members of the European Union and adopted International Financial Reporting Standards (IFRS). Others, meanwhile, still make every effort to develop their own national accounting systems alongside IFRS; but all continually attempt to become productive members of the international economic community. Despite their growing importance on the world stage, the accounting issues that FSBC find themselves up against have not been sufficiently discussed within the pages of leading accounting journals. In light of this, we hope to fill this gap in the academic record with this special JIAAT issue.
This special issue seeks to publicize research and share acquired knowledge on a wide range of accounting issues in a variety of areas, including, but not limited to: accounting regulatory environments, corporate governance, financial reporting, auditing, taxation, and management accounting. We welcome all manner of research methodologies, including, but not limited to: archival, analytical, behavioral, and field studies, compelling case studies, and insightful commentaries on critical contemporary issues. Submissions are expected to contribute to the accounting literature, and we ask that authors highlight how the manuscript is interesting and informative to the international readership of JIAAT.
The special issue invites manuscripts on topics including, but not limited to:
Tests of the validity of general theories, employed to explain the accounting phenomena in the specific context of the former socialist countriesThe regulatory environments in the FSBC
The development of accounting, auditing, and tax regulationsThe role of culture and institutions (political, legal, and religious)The function of the governmental and professional accounting bodiesThe dual institutionality of accounting standardsThe role of the European Directives, and the development of the enforcement mechanismsThe production and dissemination of accounting information in the FSBCEmerging technologies: big data analytics, digitization in accountingLessons learned from the IFRS adoption, accounting as a catalyst of the transitionSME accountingCorporate governance and sustainability in FSBCAudit, Disclosure, Fraud, Corruption, Ethics, Whistleblowing, and Importance of ReputationInternal and external auditing, oversight and quality control in the professionEvolution of auditing standards and the market for audit services/audit pricingBlockchain accounting and audit trailsTax accountingThe role of tax consulting in the development of accounting practicesManagement accounting and control practices, strategic accounting
Submission Guidelines: Manuscripts for the special issue must be submitted online at https://www.journals.elsevier.com/journal-of-international-accounting-auditing-and-taxation
by July 31, 2021. Please, identify the special issue while submitting the paper.
Contact Information: For further information, please contact any of the three Guest Editors:
Lead Guest Editor:
Dr. Victoria Krivogorsky, San Diego State University; USA; email: vkrivogo@sdsu.edu
Associate Guest Editors:
Dr. Anna Alon, University of Adger; Norway; email: anna.alon@uia.no
Dr. Natalia Mintchik, University of Cincinnati, USA; email: mintchna@ucmail.uc.edu
Special Issue Editorial Board Members:
Dr. Catalin N. Albu, Professor, Bucharest University of Economic Studies, Bucharest, Romania
Dr. Nadia Albu, Professor, Bucharest University of Economic Studies, Bucharest, Romania
Dr. Dzintra Atstāja, Professor, BA School of Business and Finance, Rīga, Latvia
Dr. C. Janie Chang, Professor, San Diego State University, San Diego, CA, USA
Dr. Demetri Kantarelis, Professor, Assumption University, Worcester, MA, USA
Dr. Kārlis Ketners, Professor, BA School of Business and Finance, Rīga, Latvia
Dr. Oksana Kim, Associate Professor & Chair, Minnesota State University, Mankato, MN USA
Dr. Alexander Kostyuk, Director, Virtus Global Center for Corporate Governance, Co-Editor-in- Chief, Corporate Ownership and Control, Sumy, Ukraine
Dr. Lorena Mošnja-Škare, Professor, University of Pula, Pula, Croatia
Dr. Maksym Obrizan, Associate Prof. & Director, Kyiv School of Economics (KSE), Kyiv, Ukraine
Dr. Anna Samsonova-Taddei, Professor, University of Manchester, Manchester, UK
About JIAAT: JIAAT is a specialty journal and is rated at #3 in the Academic Journal Guide (AJG) of the CABS (UK). Founded in 1992, JIAAT publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. The JIAAT Editor-in-Chief is Robert K. Larson, Professor of Accounting, University of Cincinnati, USA
Journal of International Accounting, Auditing and Taxation
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