征稿期刊

Accounting, Auditing & Accountability Journal

期刊级别

SSCI (JCR 2023)

IF 4.6

Q1 (BUSINESS, FINANCE 29/231)

征稿主题

Accounting for Inequalities

细分领域

Accounting for Inequalities: How accounting practices and discourses have been implicated in maintaining and legitimising systems of inequality across gender, race, and class, as well as economic, social, environmental, and other dimensions. 

Accounting for Change: Contributions that propose transformative approaches to accounting practices. How can accounting be reimagined to account for inequalities in a way that challenges the status quo?  

Innovative Ways to Account for Inequalities: Studies that propose novel approaches for measuring and representing inequality in different settings. How can accounting more accurately or broadly reflect marginalised groups' lived experiences and inequality's costs? 

Innovative Theoretical and Methodological Approaches: Contributions that propose innovative theoretical frameworks or methodological approaches for examining accounting's role in reinforcing inequalities or rather helping to reduce inequalities, as well as resisting regimes of oppression and challenging systems that sustain inequality. 

The Role of the Accounting Profession: Studies that explore inequalities within the profession and examine the impact of major consultancy firms and the Big Four professional services firms on regional, national and global disparities. How can accounting professionals be educated and motivated as well as incentivised to integrate social justice and equity into their work, with positive implications for organisational or firm culture? 

Empirical Case Studies: Case studies demonstrate how accounting has contributed to or has the potential to address inequalities in various contexts, such as resource allocation, tax regimes, public policy, and corporate practices. 

The Impact of Digitisation: Papers exploring how digitisation, particularly in areas like digital tax systems and e-governance, can exacerbate or reduce inequalities. 

Historical Research on Accounting and Inequalities: Studies that explore the historical role of accounting in perpetuating or resisting inequalities. How have accounting practices over time contributed to systems of oppression or facilitated social change?

重要时间

Submission Deadline: 30 November 2025

原文：https://www.emeraldgrouppublishing.com/calls-for-papers/accounting-inequalities