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 90 members, including the SSC members, but the scoring methodology has also been refined and included on this website (see below). Moreover, 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.
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 ‘key’ 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.
Consequently authors are invited to submit papers to any of the categories indicated below:
A) Subject/Topic of the paper submitted:
AU = Auditing
ED = Accounting Education
FA = Financial Analysis
FR = Financial Reporting
GV = Accounting and Governance
IS = Accounting and Information Systems
MA = Management Accounting
PS = Public Sector Accounting
SE = Social and Environmental Accounting
TX = Taxation
B) Methodology/Perspective of the paper submitted:
AM = Analytical/Modelling
CF = Case/Field Study
EA = Empirical Archival
EX = Experimental
HI = History
IC = Interdisciplinary/Critical
MB = Market Based
SU = Survey
Types of sessions
Regarding the 2012 conference, there will three types of sessions:
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.
NEW ! As of this year’s congress (2012), if your paper is accepted for a PSD session, you are expected to be a discussant for another paper.
Authors who want to submit a paper must be EAA members in the year of the congress for which they submit. If you are not a member, you will be asked to subscribe for membership 2012 before being allowed to submit.
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. In other words, an author can submit and present only one paper. However a presenter can always be a non-presenting co-author on additional papers.
Authors are invited to submit full papers. The deadline for the submission of papers is 1 December 2011, 23:59 GMT.
A full paper is a complete scholarly research report that could reasonably be submitted for publication in a public working paper data base such as SSRN.
Papers will be subject to a double-blind review process by the Scientific Committee. So please do NOT include neither a cover page with your submission, nor any type of information that can identify you (no name, no address, no e-mail address, no acknowledgments or thanks). Information typically provided on a cover page will be entered on the on-line submission form.
Papers can only be submitted electronically via this website (please see the page “submission” 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.
Papers received by postal mail, fax or in writing will not be considered.
Papers should be submitted in English.
Confirmation of acceptance or rejection by the SSC will be given after 10 February 2012 and mailed to the corresponding e-mail address of the presenting author, together with instructions for PSD, PS or RF.
The presenters of an accepted paper must register as a participant for the congress before 28 February 2012.
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.
NEW ! As of this year’s congress (2012), by submitting, the authors will accept the release of their paper online.
To ‘anchor’ the grading of the papers to be presented at the congress, the following assumption will be made: be ready for submission 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 full papers provided above.
To achieve a 4, a full paper defined submitted should:
a) present a coherent argument,
Based on the ‘anchor’, the scoring system is:
6 → The paper has very good chances in the review process of a good accounting journal (e.g. EAR).
NEW ! As of this year’s congress (2012), the reviewers’ comments, when available, will be systematically released to the authors. However, comments from the reviewers will not be compulsory and authors should not expect the same type of comments made when submitting to a journal.
In case you have questions, please contact Nicole Coopman, the EAA 2012 Paper Review Coordinator, via e-mail (firstname.lastname@example.org).