In order to increase the dialogue amongst various research perspectives, and to avoid the creation of dogmatic paradigms, the Scientific Committee has determined the submission procedure that captures both the topic and method of a submitted paper. This will facilitate the work of the Scientific Committee in preparing sessions and will make it possible to combine in a session papers in different ways.
Consequently authors are invited to submit papers to any of the categories indicated below:
A) Subject/Topic of the paper submitted:
- Auditing Submissions in the area of auditing and assurance.
- Accounting Education Submissions dealing with any educational aspects of accounting, for example related to professional accountants, students, and pupils, but also institutions of education.
- Financial Analysis 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.
- Accounting and Governance Submissions which relate to the interface between corporate governance and accounting.
- Accounting and Information Systems Submissions in the area of the interface between accounting, information technology and systems.
- Management Accounting Submissions in the area of management accounting and control systems.
- Public Sector Accounting Submissions on accounting in the public and voluntary sectors.
- Social and Environmental Accounting Submissions dealing with all aspects of social and environmental accounting.
- Taxation Submissions on the subject of taxation.
B) Methodology/Perspective of the paper submitted:
1. Analytical/Modelling Submissions which discuss the definitions of and relationships among concepts; economic modelling is often used.
2. Case/Field Study Submissions which utilise the case study method or conduct field study research through various methodologies (e.g. ethnographies).
3. Empirical Archival Submissions which involve the testing of a statistical hypothesis to answer the research question (s); a data base is normally used.
4. Experimental Submissions which utilise an experimental design to address the research question(s).
5. History Submissions which adopt an historical perspective, and investigate historical issues of accounting thought and practices.
6. Interdisciplinary/Critical Submissions that draw on more than one discipline, ideally exploring their interrelations, or that draw on any of the various strands of critical theory.
7. Market Based Submissions which examine the relation between financial statement and other information and capital markets, including equity and debt markets.
8. Survey Submissions which utilise a survey methodology to address the research question(s).