【工商管理类】高影响力期刊征稿信息6条

工商管理

Information Economics and Policy

The Economics of Artificial Intelligence and Machine Learning

全文截稿: 2018-03-31

影响因子: 0.739

网址: www.journals.elsevier.com/information-economics-and-policy

We solicit theory and empirical papers on all aspects of the economics and policy implications of artificial intelligence and machine learning. Possible topics include, but are not limited to:

- AI, privacy, and cybersecurity;

- Politics of setting decision-making parameters in machine-learning and AI algorithms;

- AI and credit availability;

- How AI may affect research across fields of study; and

- Distributional effects of AI, both within and across countries;

工商管理

Accounting, Organizations and Society

Financial Reporting and Business Communication, 22nd Annual Conference University of Bristol, Thursday 5 & Friday 6 July 2018: First Call for Papers

全文截稿: 2018-04-20

影响因子: 2.158

网址: www.journals.elsevier.com/accounting-organizations-and-society

We are pleased to announce the 22nd annual Financial Reporting and Business Communication (FRBC) Conference organised by the University of Bristol and the BAFA FARSIG. This is the premier conference of its kind worldwide and attracts an international audience. The conference, supported by ICAEW charitable trusts, comprises parallel full paper with discussants; developmental paper sessions and a doctoral stream.

The conference addresses key areas of interest to accounting academics and practitioners and includes:

- The role financial reporting and corporate governance in capital markets

- The purpose of the modern corporate report and the effectiveness of financial reporting standards

- Accounting measurement and disclosure; Sustainable, integrated and environmental reporting

- The composition and format of corporate reports and the role of the visual

- Corporate reporting and accountability in the private and public sectors

工商管理

The British Accounting Review

Financial Reporting and Business Communication, 22nd Annual Conference University of Bristol, Thursday 5 & Friday 6 July 2018: First Call for Papers

全文截稿: 2018-04-20

影响因子: 2.135

网址: www.journals.elsevier.com/the-british-accounting-review

We are pleased to announce the 22nd annual Financial Reporting and Business Communication (FRBC) Conference organised by the University of Bristol and the BAFA FARSIG. This is the premier conference of its kind worldwide and attracts an international audience. The conference, supported by ICAEW charitable trusts, comprises parallel full paper with discussants; developmental paper sessions and a doctoral stream.

The conference addresses key areas of interest to accounting academics and practitioners and includes:

- The role financial reporting and corporate governance in capital markets

- The purpose of the modern corporate report and the effectiveness of financial reporting standards

- Accounting measurement and disclosure; Sustainable, integrated and environmental reporting

- The composition and format of corporate reports and the role of the visual

- Corporate reporting and accountability in the private and public sectors

Papers are invited on these topics and on all aspects of financial reporting and business communication to include empirical, theoretical and conceptual papers as well as case studies and experimental studies.

工商管理

Accounting, Organizations and Society

Accounting, Organizations and Society Conference on Management Control as System or Package: Maastricht, Netherlands, 26-27 October 2018

全文截稿: 2018-05-01

影响因子: 2.158

网址: www.journals.elsevier.com/accounting-organizations-and-society

In recent years, there has been an increasing interest in simultaneously examining multiple management control practices. Of particular relevance here is the perspective of Management Control as a system versus a package. While these perspectives match the importance of taking a more holistic picture, they also impose numerous conceptual and empirical challenges, creating a demand for innovative research that tackles these challenges. To help address this demand, Accounting, Organizations, and Society will hold a special conference in Maastricht in October 2018.

We invite submissions of theoretical and empirical studies across all methods that advance our understanding of using multiple management control practices. Up to six papers selected for the conference will be published in a special issue of AOS (subject to satisfactory resolution of the journal's review process), along with discussant comments. Papers submitted, but not selected, will follow the normal review process of the journal.

While submissions may cover a wide range of issues and research perspectives, the following topics are illustrative:

1.Alternative methods for testing interdependencies (MC as a system) or identifying management control configurations (MC as a package)

2.The choice ofmultiple(sets of) independent and/or interdependent control practices in addressing specific control problems

3.How do new technological developments like automation change the design of management control systems and/or packages (because of changing cost-benefit trade-offs)?

A deeper understanding of the emergence of MC packages
- The role of different decision makers with potentially conflicting interests within an organization
- How are interdependent and/or independent sets of control choices within one package linked to each other?

A deeper understanding of interdependencies among control practices
- What are the boundary conditions of interdependencies among control practices?
- What factors inhibit firms from exploiting interdependencies among control practices?
- Are there timing/lag effects in making interdependent choices?

工商管理

Journal of Business Research

New Perspectives on Adoption and Diffusion of Innovations

全文截稿: 2018-11-15

影响因子: 3.354

网址: www.journals.elsevier.com/journal-of-business-research

Understanding what happens when innovations are adopted by individual consumers and diffused in aggregate markets is critical for managers and policy makers, and thus, for researchers. Seminal individual level models like the technology acceptance model (Venkatesh and Davis, 2000) and the theory of planned behavior (Ajzen, 1991) as well as aggregate models like the innovation characteristics (Rogers, 1995) and Bass models (Bass, 1969) are still widely applied to improve our understanding and guide innovation decisions. However, these models were developed in a time when innovation were thought of as new products and standardized services; markets as individuals or segments of consumers who performed well structured behaviors; and the innovator as single firms with considerable control over the content and communication of the innovation. Put simply, innovations, consumers and markets have changed significantly since then. In particular, we suggest four critical aspects that deviate from the traditional view of how adoption of innovation take place.

First, an innovation, the object of adoption and diffusion, have become increasingly more complex. The functionality of many products depends on complementary services and platforms for developing and distributing them in eco-systems (e.g. mobile phones). Innovations are often abstract ideas that manifest themselves in new consumer practices (e.g. organic food). Thus, consumers increasingly adopt new practices rather than individual products. Scholars have long accepted this in organizational adoption (Frambach and Schillewaert, 2002), but only gradually incorporated it in consumer adoption research (Cenamor et al, 2013; Giesler, 2012; van Riel et al., 2013).

Second, consumers, the subjects of adoption and diffusion, have become more heterogeneous and one consumer’s value of adopting an innovation increasingly depends on the behavior and contributions of other co-creating consumers (e.g. social media services). New innovations redefine consumer and producer roles where the the difference between the two are often blurred (e.g. sharing economy services). Literatures that incorporate this change include user innovation (Baldwin and Von Hippel, 2011) and consumer culture research (Kjeldgaard et al., 2017) whereas adoption and diffusion research have been less influenced.

Third, timing, the process of when adoption and diffusion takes place is becoming increasingly more fuzzy as expectations of what comes next and how consumers, producers and regulators react to these expectations evolve (e.g. electrical cars). Consumption has evolved from seeking functionality and hedonic value in individual products, via identity development, to creating meaning in life (e.g. fitness fanatics) – a complex process that evolves over time and involves a multitude of integrated products and behaviors. While the consumer adoption (Prins and Verhoef, 2007) and diffusion literatures (Sundqvist et al., 2005) still consider adoption to be a discrete event in time applying a variance approach (Giesler & Fischer, 2017), other areas of research have long accepted that a more complex process approach is required (Silverstone and Haddon, 1996; Damanpour, 1987).

Fourth, markets, the context of where adoption and diffusion takes place, are increasingly created through consumers’, producers’ and other actors’ institutional work. Rather than adopting a predefined offering, consumers and other actors jointly create and define the institutions of the market and develop practices that we a posteriori interpret as the adopted innovation (e.g. street fashion or gambling). With adoption and market creation as end points on a continuum of market perspectives, market reality, and so also research, have gradually shifted towards the perspective of markets as created (Nenonen et al., 2014; Humphreys, 2010). This also affects the relevance of adoption and diffusion models.

Whereas adoption and diffusion models are often rather formal and quantitative, much research responding to the above market changes has been theoretical (Vargo and Lusch, 2016). When empirical, it has mostly been qualitative and focused on unique market characteristics or niche practices (Dolbec and Fischer, 2015). So far, it has been less instrumental to management and policy decision makers who typically appreciate formal theory and models that generalize well and can be used for predictive purposes.

As research applying contemporary perspectives on market creation, consumer innovation and institutional work continues to grow and mature, it also becomes more general and thus, applicable to managerial decision making. It is our opinion that such maturity is about to be reached and therefore applied to adoption and diffusion of innovations, but that few, if any, have been able to structure and organize recent contributions with this purpose in mind. Given the emphasis on innovation during the last decade, such research on adoption and diffusion is likely to be in demand in both academy and business in the years to come.

We, consequently, call for research applying contemporary perspectives on markets to understand and model innovation adoption and diffusion. This includes theoretical research extending existing adoption and diffusion models as well new theories and models that generalize across markets and seem promising in managerial implications. In addition, empirical research commencing from niche markets into elaborate studies of adoption and diffusion offering descriptive and explanatory models that generalize are highly welcomed. It is our ambition that some of the articles, or the combination of them, of the special issue will have the potential of obtaining a similar seminal status in adoption and diffusion research as some of the works cited in the opening of this call.

This Special Issue calls for papers that take consumer, firm or market/network/system perspectives on adoption and diffusion. We call for research across disciplines and welcome research from information systems, marketing, strategic management, human resources, organizational behavior, as well as other relevant fields. The call is also open to empirical research across all industry sectors.

Theoretical, empirical, experimental, and case study research contributions are welcome. All contributions should clearly address the practical and theoretical implications of the research reported.

工商管理

The British Accounting Review

Special Issue for CPA: African Accounting and Development

全文截稿: 2018-12-31

影响因子: 2.135

网址: www.journals.elsevier.com/the-british-accounting-review

Accounting is an essential cog in development mechanisms as it provides information for decisions, planning and control (Hopper et al., 2012; 2017). This is crucial for developing countries, particularly African ones with pressing needs to meet development challenges, such as alleviating poverty, improving sanitation and public infrastructures, increasing literacy, and improving health. However, despite early research on accounting and development generally (Enthoven, 1973) and later on Africa (Asechemie, 1997), such topics have been neglected, especially in leading accounting journals. Exceptions are special issues on African accounting inCritical Perspectives on Accounting(2010);Accounting, Auditing & Accountability Journal(2017); andJournal of Accounting in Emerging Economies(2017). However, these mainly cover Anglophone Africa and neglect other regions, especially Francophone Africa – a significant part of the continent (Lassou and Hopper, 2016). Also, given the complex political economy of Africa at micro and macro levels (Harris, 1975; Harrison, 2004, 2005), more studies on accounting in its social and political context, attendant processes and their societal effects are needed (Hopper et al., 2017).

Africa is crucial globally, economically and politically (Agbohou, 2012; Harris, 1975). It is the second largest continent and contains 30% of the earth’s mineral resources, many of which remain untapped. Yet it has struggled since postcolonialism to create development paths that improve living standards for its people (Ake, 1996; Yates, 2006). Africa contains the largest number of the world’s poorest countries (Jeune Afrique, 2012), and experiences recurrent crises (including civil wars) “…with continuing food insecurity, a rise of extreme poverty, stunningly high child and maternal mortality, and large numbers of people living in slums.” (Lassou, 2017.2). It is culturally diverse, having many ethnicities, languages, ways of living, and organization of social and business activities, especially its ‘informal sector’ (Verick, 2006) but it is often theorized monolithically using Western structures and institutional frameworks neglectful of African realities. For example, traditional modes of production in farming and manufacturing, and financing business and social activities such as marriage and funerals often use non-banking mediums, such as ‘tontine’ or micro-finance (Lelart, 1990). Over the past three decades, global development agencies (such as NGOs and the World Bank, IMF, WTO) have prescribed neo-liberal economic reforms and policies, and more recently ‘Good Governance’ and the ‘Capable State’ policies to meet Millennium Development goals (Annisette, 2004; van Rooyen et al., 2012) but little is known about how accounting is used in these settings, to what ends, how and why it emerged, and its relation to indigenous systems.

This special issue invites submissions (in English or French) from theoretical, empirical and methodological perspectives informed by critical analysis that confront accounting and developmental challenges and opportunities within distinctive African settings, including traditional and modern governance systems, beliefs, language, thoughts, ceremonies and traditions; modes of production; and local knowledge (Agrawal, 1995; Dei, 2000). The following is an indicative (but not exhaustive) list of themes of interest:

- Auditing, audit institutions and governance

- Finance and financial development, including banks, NGOs and traditional mediums

- Accounting controls for African modes of production

- The impact of international accounting standards

- Accounting and global institutions’ policies, e.g. regarding development, governance, global warming and human rights

- Accounting for extracting natural resources and their social and environmental impact

- Multinational accounting practices

- Financial accounting reform

- Accounting reform in central and local governments, and state-owned organizations

- Taxation

- The role of indigenous and global accounting professional institutions

- Social and environmental accounting

- Third sector accounting and accountability

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