Scientific Coordination: Lino Cinquini, Francesco De Luca, Alberto Incollingo, Rosa Lombardi, Claudio Teodori
Research context
The preparation of financial statements, corporate reporting and also the communication of typically non-financial corporate results, including first and foremost the communication of sustainability, are topics to which the international scientific community is devoting a great deal of attention, also in order to answer a number of questions such as the impact of technologies, the role of the accountant and not least the profile of the corporate scholar.
With reference to the thematic area on the Evolution and perspectives of financial accounting studies and the accounting profession, in a context of progressive international convergence of principles for the preparation of company financial statements and the redefinition of its function as a communication tool, it is appropriate to ask
what will be the prospects and role of national accounting standards in the face of globalisation forces and new crisis configurations (geopolitical, climate, health, etc.). In addition to the traditional ‘financial’ content of the financial statements, there is also a gradual increase in reporting on environmental, social and sustainability issues. At the same time, the accounting profession is increasingly extending its areas of interest beyond traditional business measurement and valuation issues.
With reference to the thematic area of non-financial communication and integrated reporting, in a context in which the boundaries of corporate reporting have been completely expanded beyond ‘traditional’ economic and financial communication to include what is generally defined as non-financial information and, more recently, sustainability reporting, theoretical and empirical research should be promoted and deepened in order to address the huge growth in demand for non-financial reporting both nationally and internationally, in a multiple analysis perspective that considers the different categories of stakeholders involved (e.g. preparers, users and standard setters), the different frameworks and standards for non-financial reporting (e.g. GRI, IR, ESG rating, ESRS) and different contexts of application (e.g. large companies, SMEs, public companies, non-profit organisations).
Type of paper expected
With reference to the subject area of Evolution and Perspectives in Financial Accounting Studies and the Accounting Profession, Authors may submit papers with different methodological approaches (empirical, qualitative and quantitative, theoretical/conceptual contributions and literature reviews) in order to contribute to the
advancement of theoretical and practical knowledge in the field of financial accounting.
With regard to the subject area Non-financial Reporting and Integrated Reporting, Authors may submit high- quality, cutting-edge research that critically assesses different aspects of non-financial reporting/sustainability reporting/integrated reporting. Both theoretical and empirical work will be considered. In addition, contributions that adopt a multidisciplinary, multi-level and multi-methodological research design approach are certainly appreciated.
Suggested topic areas
With reference to the thematic area on the Evolution and Perspectives of Financial Accounting Studies and the Accounting Profession, contributions may refer to – but are not limited to – the following discussion topics:
– The informative role of financial statements: critical issues, perspectives and international comparability
– The evolution of national and international accounting standards in the light of the convergence path: effectiveness of standards and compliance in application
– Financial statements in times of crisis, false accounting, earnings management policies
– The evolution of auditing and financial statement controls by the board of auditors
– The relationship between sustainability and financial reporting, between financial and non-financial reporting
– The accounting profession of the future between the impact of technology, specialisation and generality
With reference to the thematic area of Non-Financial Communication and Integrated Reporting, contributions may be related – but not limited – to the following discussion topics:
– Lobbying phenomena and new information processes due to the setting of information standards not finance at global level (SEC, ISSB, EFRAG, etc.).
– Definition of industry-specific standards, standardisation and taxonomy of reporting of sustainability
– Environmental accounting, sustainability accounting and environmental asset accounting (e.g. carbon accounting, biodiversity accounting, renewable energy accounting, etc.).
– Impact of Mandatory Reporting on Business Transformation Processes: Materiality, Materiality Matrix, Stakeholder Engagement and Integrated Reporting within different sets of standards (ISSB, EFRAG, SEC,
etc.).
– ESG risks in different industries: measurement, disclosure and appropriateness of organisational approaches within companies.
– Accountability and assurance in non-financial reporting, sustainability reporting and integrated reporting: the role of regulators.
Possibility of publication
With reference to the subject area of Evolution and Perspectives in Financial Accounting Studies and the Accounting Profession, there are opportunities for publications in the following journals:
– Financial Reporting
– Italian Journal of Accounting and Business Economics
– Other magazines being identified
With reference to the thematic area of non-financial communication and integrated reporting, the following publication opportunities exist
– Chapter in a book on the topic: ‘Research Handbook of Accounting and Organisational Change’ (Eds: Lino Cinquini, Maria Serena Chiucchi, Marco Giuliani, Andrea Tenucci). More information: https://www.accademiaaidea.it/wp-content/uploads/2023/01/CFC-Proposal_Research-Handbook-of-Accounting- and-Organisational-Change_fly…er-def.pdf
– Further opportunities in terms of fast track or special issue in international and national journals.