{"id":1294,"date":"2022-04-11T16:38:39","date_gmt":"2022-04-11T16:38:39","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2010\/?page_id=1294"},"modified":"2022-10-13T12:12:12","modified_gmt":"2022-10-13T12:12:12","slug":"call-for-papers","status":"publish","type":"page","link":"https:\/\/eaa-online.org\/congress-2010\/call-for-papers\/","title":{"rendered":"Call for Papers"},"content":{"rendered":"<table cellspacing=\"20\" cellpadding=\"1\" width=\"100%\" border=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" align=\"left\" width=\"50%\"><span style=\"font-size: x-large\"><span><span><\/p>\n<p><b><img decoding=\"async\" loading=\"lazy\" height=\"29\" alt=\"\" width=\"30\" align=\"absMiddle\" src=\"\/app\/uploads\/sites\/62\/2022\/04\/blue.jpg\" \/>&#160;<\/b><span>Call for Papers<\/span><\/p>\n<p>            <\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\">\n            <span style=\"color: #00ccff\"><span style=\"font-size: small\"><span><b>Improving the review process<\/b><\/span><\/span><\/span><br \/>\n            With the aim to improve the academic profile of the EAA annual congresses, the SSC has been implementing new changes during the last few years. These range from the requirement of full papers only to the introduction of discussants for papers of particular interest. The review process has also been improved. Not only has the SC gradually been increased up to 70 members in 2010, including the SSC members, but the scoring methodology has also been refined and included on this website (see below). Moreover as previously announced, the submission categories have been gradually revised to obtain a clearer picture of the topics and research methods. In our view this will not only improve the review process but also the organisation of the sessions.<\/p>\n<p style=\"text-align: justify\"><span style=\"color: #00ccff\"><span style=\"font-size: small\"><b>Submission categories<\/b><\/span><\/span><span><span style=\"font-size: small\"><b><br \/>\n            <\/b><\/span><\/span>In order to increase the dialogue amongst various research perspectives, and to avoid the creation of dogmatic paradigms, the SSC has introduced a new submission procedure that captures both the topic and method of a submitted paper. In this way, sessions could be organised according to topics but each author\/paper will carry a \u2018key\u2019 identifying the research method\/perspective adopted. This has implied that some categories (e.g. Analytical\/Modelling, History, Interdisciplinary\/Critical Perspective, Market based) are now considered methodological rather than topical categories. This will facilitate the work of the SSC in preparing sessions and will make it possible to combine in a session papers in different ways (e.g. keeping homogeneity of methods or mixing them as they deal with the same topic). The result will hopefully be interesting as comparison of approaches is now possible.<\/p>\n<p style=\"text-align: justify\">Consequently authors are invited to submit papers to any of the categories indicated below:<\/p>\n<p>            <strong><span style=\"font-size: small\">A) <u>Subject\/Topic<\/u> <\/span><\/strong><span style=\"font-size: small\">of the paper submitted:<\/span><\/p>\n<p><strong>AU = Auditing <\/strong><br \/>\n            Submissions in the area of auditing and assurance.<\/p>\n<p style=\"text-align: justify\"><strong>ED = Accounting Education <br \/>\n            <\/strong>Submissions dealing with any educational aspects of accounting, for example related to professional accountants, students, and pupils, but also institutions of education.<\/p>\n<p style=\"text-align: justify\"><strong>FA = Financial Analysis<br \/>\n            <\/strong>Submissions in the area of financial accounting which focus on the users; it uses a set of methods to extract information from financial statements and other sources information and relate it to value of equity and debt investment and to interests of other stakeholders.<\/p>\n<p style=\"text-align: justify\"><strong>FR = Financial Reporting <\/strong><br \/>\n            Submission in the area of financial accounting which focus on the preparers; it analyses the choices and methods concerning the preparation of financial statements, taking into account firm characteristics, accounting standards, as well as institutions.<\/p>\n<p><strong>GV = Accounting and Governance <\/strong><br \/>\n            Submissions which relate to the interface between corporate governance and accounting.<\/p>\n<p><strong>IS = Accounting and Information Systems <\/strong><br \/>\n            Submissions in the area of the interface between accounting, information technology and systems.<br \/>\n            .<br \/>\n            <strong>MA = Management Accounting <br \/>\n            <\/strong>Submissions in the area of management accounting and control systems.<\/p>\n<p><strong>PS = Public Sector Accounting <\/strong><br \/>\n            Submissions on accounting in the public and voluntary sectors.<\/p>\n<p><strong>SE = Social and Environmental Accounting <br \/>\n            <\/strong>Submissions dealing with all aspects of social and environmental accounting.<\/p>\n<p><strong>TX = Taxation <\/strong><br \/>\n            Submissions on the subject of taxation.<\/p>\n<p>\n            <strong><span style=\"font-size: small\">B) <u>Methodology\/perspective<\/u> <\/span><\/strong><span style=\"font-size: small\">of the paper submitted:<\/span><\/p>\n<p><strong>AM = Analytical\/Modelling<\/strong><br \/>\n            Submissions which discuss the definitions of and relationships among concepts; economic modelling is often used.<\/p>\n<p><strong>CF = Case\/Field Study<\/strong><br \/>\n            Submissions which utilise the case study method or conduct field study research through various methodologies (e.g. ethnographies).<\/p>\n<p style=\"text-align: justify\"><strong>EA = Empirical Archival <\/strong><br \/>\n            Submissions which involve the testing of a statistical hypothesis to answer the research question (s); a data base is normally used.<\/p>\n<p><strong>EX = Experimental<\/strong><br \/>\n            Submissions which utilise an experimental design to address the research question(s).<\/p>\n<p><strong>HI = History<\/strong><br \/>\n            Submissions which adopt an historical perspective, and investigate historical issues of accounting thought and practices.<\/p>\n<p style=\"text-align: justify\"><strong>IC = Interdisciplinary\/Critical<\/strong><br \/>\n            Submissions that draw on more than one discipline, ideally exploring their interrelations, or that draw on any of the various strands of critical theory.<\/p>\n<p style=\"text-align: justify\"><strong>MB = Marked Based <br \/>\n            <\/strong>Submissions which examine the relation between financial statement and other information and capital markets, including equity and debt markets.<\/p>\n<p style=\"text-align: justify\"><strong>SU = Survey<\/strong><br \/>\n            Submissions which utilise a survey methodology to address the research question(s).<br \/>\n            <span style=\"color: #00ccff\"><span style=\"font-size: small\"><b><br \/>\n            Types of sessions<\/b><\/span><br \/>\n            <\/span>Regarding the 2010 conference, there will three types of sessions:<\/p>\n<ol>\n<li style=\"text-align: justify\">Parallel Session with Discussant (PSD), where selected relevant papers will be individually discussed by experts in the area (2 papers in each session);<\/li>\n<li style=\"text-align: justify\">Parallel Session (PS), that will include 3 papers in a normal session; and,<\/li>\n<li style=\"text-align: justify\">Research Forum Session (RFS), where 5 less-developed papers will be briefly presented in each session.<\/li>\n<\/ol>\n<p style=\"text-align: justify\">The decision to be included in each of these sessions will be made by the SSC taking into account the scores obtained in the review process.<\/p>\n<p style=\"text-align: justify\"><span style=\"color: #00ccff\"><span style=\"font-size: small\"><b>Multiple submissions<\/b><\/span><\/span><br \/>\n            As a consolidated EAA policy, each individual is limited to one personal appearance on the programme as a presenting author. This policy precludes acceptance of papers for more than one presentation, but a presenter can always be a non-presenting co-author on additional papers.<\/p>\n<p style=\"text-align: justify\"><span style=\"color: #00ccff\"><span style=\"font-size: small\"><b>Submission rules<\/b><\/span><\/span><br \/>\n            Authors who want to submit a paper <u>must<\/u> be <strong>EAA&#160;members<\/strong> in the year of the congress for which they submit.&#160;If you are not a member, you will be asked to subscribe for membership 2010&#160;before being allowed to submit.&#160;<\/p>\n<p style=\"text-align: justify\">Authors are invited to submit full papers. The <strong>deadline <\/strong>for the submission of papers is<strong> 1 December 2009.<br \/>\n            <\/strong><br \/>\n            A <strong>full paper <\/strong>is a complete scholarly research report that could reasonably be submitted for publication in a public working paper data base such as SSRN.<\/p>\n<p>            Papers will be subject to a <strong>double-blind review process by the Scientific Committee<\/strong>, so please do not include a cover page with your submission. Information typically provided on a cover page will be entered on the on-line submission form.<\/p>\n<p>            Papers can only be submitted <strong>electronically<\/strong> via this website (please see the page \u201csubmission\u201d and follow the instructions on the on-line submission pages). Abstracts will be included in the congress book, so they should not exceed 1.500 characters.<\/p>\n<p>            Papers received by postal mail, fax or in writing will not be considered.<\/p>\n<p>            Papers should be submitted in <strong>English<\/strong>.<\/p>\n<p style=\"text-align: justify\"><strong>Confirmation<\/strong> of acceptance or rejection by the SSC will be given after&#160;16&#160;February 2010 and mailed to the corresponding address of the presenting author (unless another author is selected as a contact person), together with instructions for PSD, PS or RF.<\/p>\n<p>            The presenters of an accepted paper must <strong>register<\/strong> as a participant for the congress before 22&#160;March&#160;2010.<\/p>\n<p>            Please take into account that once a paper is included in the programme, the author should present it the conference or officially notify the organizers of its withdrawal.<\/p>\n<p style=\"text-align: justify\"><span style=\"color: #00ccff\"><span style=\"font-size: small\"><b>Review instructions <\/b><\/span><\/span><span><span style=\"font-size: small\"><b><br \/>\n            <\/b><\/span><\/span>To &#8216;anchor&#8217; the grading of the papers to be presented at the congress, the following assumption will be made: be ready for <strong>submission<\/strong> to a journal like European Accounting Review (EAR). If so they will score a 4 in the scoring system outlined below. As the 4 is the reference level we now give more information on what 4 would represent for papers submitted, but first keep in mind the definition of <strong>full papers <\/strong>provided above.<\/p>\n<p style=\"text-align: justify\">To achieve a <strong>4<\/strong>, a full paper defined submitted should:<\/p>\n<p style=\"margin-left: 40px;text-align: justify\">a)&#160; present a coherent argument<br \/>\n            b)&#160; address a topic of <u>research<\/u> interest and importance,<br \/>\n            c)&#160; display awareness of previous work in the area,<br \/>\n            d)&#160; outline a valid research approach,<br \/>\n            e)&#160; include evidence and\/or arguments which, although possibly incomplete, appear reliable, and<br \/>\n            f )&#160; indicate awareness of the work which may still be required.<\/p>\n<p style=\"text-align: justify\">Based on the &#8216;anchor&#8217;, the scoring system is:<\/p>\n<p>            6&#160;\u2192 Likely to be <u>accepted<\/u> with, possibly minor, revisions required by a journal like EAR. <br \/>\n            5 \u2192 Likely to be <u>accepted<\/u> with, possibly quite substantial, revisions required by a journal like EAR.<br \/>\n            4&#160;\u2192&#160;The paper could reasonably be submitted to a journal like EAR.<br \/>\n            3&#160;\u2192&#160;Not yet ready for submission. <br \/>\n            2&#160;\u2192&#160;Represents initial work on a potentially viable project, but&#160;is not likely to be ready for submission for<br \/>\n            &#160;&#160;&#160;&#160;&#160;&#160;&#160; some time.<br \/>\n            1&#160;\u2192&#160;The submitted work does not, as yet, provide evidence of a viable research project.<br \/>\n            &#160;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&#160;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#160;Call for Papers Improving the review process With the aim to improve the academic profile of the EAA annual congresses, the SSC has been implementing new changes during the last few years. 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