征稿期刊

Accounting, Auditing & Accountability Journal

期刊级别

SSCI (JCR 2022)

IF 4.2

Q2 (BUSINESS, FINANCE 31/111)

征稿主题

Microfoundations of accountability

细分领域

What are the assumptions about the individual nature, choices, abilities, and motivations for organisational or institutional accountability?

How are the mechanisms underpinning patterns of adoption, diffusion and abandonment of current practices of accountability illuminated by social influences on decision-making?

How do the choices, abilities, feelings, and motivations of individuals (at micro-level) affect organisational or institutional accountability (at macro-level)?"

How do individual-level components explain managerial, public or organisational accountability?

How do individuals establish, engage with, develop and resist accountability processes within organisations and institutions?

How do microfoundational processes help to explain how accounting, auditing and accountability practices and structures change?

How do the microfoundations of accountability contribute to explain success and failure in various organizational contexts?

How do task-, technology- or industry-specific contingencies and parameters (or constraints) interact to explain the heterogeneity of collective phenomena of accountability?

How do individual-level factors affect the alignment (or non-alignment) of organisational practices with sustainable development goals and broader accountability/sustainability objectives?

How do accountability processes at the micro-level contribute to enhancing transparency, responsibility, and responsiveness in sustainability reporting and decision-making (also at the societal level)?

重要时间

Submission Deadline: 30 April 2025

原文：https://www.emeraldgrouppublishing.com/calls-for-papers/microfoundations-accountability