La 5e conférence de la revue CCA se tiendra à Concordia (Montréal) le 6 février 2026.

Timeline

• September 1, 2025: Date limite de soumission

Timeline

• January 1, 2027: Submission deadline

Timeline

• March 1, 2027: Full paper submission deadline

This special issue of the Journal of International Accounting, Auditing and Taxation welcomes literature reviews that explore accounting, auditing, and taxation from an international perspective.

Timeline

• June 30, 2026: Submission deadline

Management Science (MS) and the Public Company Accounting Oversight Board (PCAOB) are pleased to announce a joint conference focused on registered report proposals relating to audit-related topics.

The conference will be held in-person in Washington, D.C., on September 26-27, 2025. Researchers are invited to submit registered report proposals for consideration for presentation at the conference.

The PCAOB and MS conference aims to facilitate collaboration among academics, practitioners, and regulators to address emerging challenges in the audit landscape by stimulating academic interest in areas of significance to the PCAOB's mission.

Potential topics

• Audit-related research topics
• Areas of significance to the PCAOB's mission
• Emerging challenges in the audit landscape
• Collaboration between academics, practitioners, and regulators

Timeline

• May 15, 2025: Submission deadline for registered report proposals
• September 26, 2025: Conference in Washington, D.C.

Amalie Ringgaard, University College Cork

Maude Plante, Université Laval

Michelle Carr, University College Cork

Per Nikolaj Bukh, Aalborg University Business School

Valuations permeate nearly every facet of contemporary organisational and societal life. Whether explicitly or implicitly, actors across domains are constantly engaged in determining what is valuable, which values matter and how value is represented, produced and distributed. In this context, valuations refer to the situated and socially constructed processes through which entities, performances, people and practices are evaluated, ranked, compared and legitimised. Therefore, valuations influence not only decision-making and governance but also fundamental perceptions of what is worth preserving, changing or investing in.

In today's world – marked by environmental crises, geopolitical conflicts, inflationary pressures and rising inequality – questions of how to account for value and worth have gained renewed urgency. Studies have, for instance, demonstrated that commensuration enables engaging with accounting to organise during crises. Accounting, with its calculative and representational accountability tools, is often positioned at the centre of valuation processes. Whether determining the worth of a public service, the value of human life, or trading prices, accounting plays a critical role. Yet accounting is not merely a neutral reflector of pre-existing values, as it also actively shapes, constructs and contests valuations.

This special issue invites contributions that explore how accounting practices intersect with, and contribute to, broader societal and organisational valuation processes. The aim is to further the development of a critical and interdisciplinary research agenda that places questions of value and worth at the core of accounting scholarship. What is at stake is not just how valuations are made, but also who makes them, under what conditions and with what consequences.

Valuation studies have a rich tradition, particularly within sociology and science and technology studies. Drawing on pragmatist thought, Dewey emphasised valuation as a situated practice embedded in everyday life. Boltanski and Thévenot's work on orders of worth highlighted the moral and pluralistic nature of evaluation, while Espeland and Stevens drew attention to commensuration as a powerful social process of rendering things comparable. Accounting has become increasingly central to such studies due to its pivotal role in producing calculative regimes, performance indicators, audit trails and representations of accountability.

Recent work has illuminated how these valuation processes play out in varied settings. Scholars have explored how accounting influences the valuation of art, research quality and cultural heritage as well as how valuations shape intra-organisational performance measures, standards in financial reporting and profit accountability. Further, studies of the intricacies between valuation and accounting have discovered how valuations account for risks, sustainability, investments and nourishment. These studies underscore the performative power of accounting, not just in constructing value but also in enabling, legitimising, or resisting specific outcomes.

Nonetheless, substantial gaps remain. Scholars have been urged to move beyond artefacts and numbers to analyse the social relationships and moral frameworks that underpin valuations. A lack of conceptual integration persists – similar processes are often described with different terminologies, and the potential synergies across theoretical perspectives remains underdeveloped. Method-wise, new approaches such as netnography open opportunities to capture valuation practices within and across online communities. At the same time, methodological choices shape the extent to which the human experience is rendered visible, and questions of value and worth are rich arenas to examine how accounting impacts social life. These gaps signal the need for more integrative, theoretically and methodologically ambitious studies.

This special issue seeks to advance empirical, theoretical and methodological insights into the interconnections between accounting, valuation and value in uncertain times. We especially invite studies that go beyond traditional conceptions of accounting as a passive recording tool and instead interrogate how accounting contributes to the (re)production of value systems. Multi-level and interdisciplinary analyses that link micro-level practices to organisational and macro-level transformations are particularly encouraged.

We welcome studies that illuminate how accounting acts as a valuation device and a site where notions of value and worth are negotiated and contested. What happens when accounting becomes a valuation-producing machine? How do valuations shape, and get shaped by, notions of accountability? How do accounting technologies and professionals participate in constructing regimes of value and worth? What are the audit challenges when it regards value and worth? How does accounting interact with broader political, ethical and epistemic struggles about what ought to be valued in times of crisis, transformation or uncertainty?

Potential topics

• The mobilisation of accounting valuation techniques (e.g., calculation, quantification, classification, ranking)
• Accounting's interaction with processes of commensuration, financialisation, capitalisation, assetisation or monetisation
• Accounting as a moral and performative instrument in the construction of (accountability for) value or worth
• Valuations undertaken by accounting and auditing professionals, and how these intersect with their roles and identities
• Tracking how valuation practices 'travel', cross-boundaries, along with their epistemic and ontological translations
• Accounting's role in shaping and contesting valuations in relation to socio-political objectives (e.g., ESG, diversity, well-being or care)
• Studies on valuation grammars, including reflections on the boundaries between accounting, valuation studies and economic sociology

Timeline

• August 6, 2026: Opening date for manuscripts submissions
• January 30, 2027: Closing date for manuscripts submission

Laura Mazzola, Royal Holloway Business School

Leonardo Rinaldi, Royal Holloway Business School

Ileana Steccolini, University of Essex

Martina Linnenluecke, University of Technology Sydney

Resilience studies highlight the capacity of social and ecological systems to adjust, recover, and thrive despite adversity. Recent literature emphasises resilience as a multidimensional construct, covering individual, organisational, and system levels and extending across supply chains, financial management, and leadership dynamics. Resilience is seen as a valuable asset and forms part of a broader trend towards strength-based as opposed to deficit models of development. The concept of resilience has gained substantial traction across disciplines, particularly as we face increasing disruptions from economic, social, and environmental crises.

These disruptions have challenged the ability of our social and economic systems to withstand and adapt to crises, highlighting significant gaps in how they anticipate, respond to, recover from and potentially capitalise on such events. While sustainability research has long played a crucial role in accounting by encouraging positive change and working towards long-term viability, resilience studies offer a complementary perspective. Resilience emphasises the need for long-term sustainability and the capacity to endure, adapt, and transform in response to unexpected challenges. By integrating resilience into accounting, technologies, logic and thinking, we strive for long-term sustainable outcomes and short-term adaptability. In an era shaped by climate change, global pandemics, economic instability, and geopolitical disorder, accounting scholars are well-placed to respond to these challenges by providing alternative perspectives that meet the growing demand for sustainable and resilient solutions.

This AAAJ special issue aims to contribute to the academic debate on the role of accounting in fostering resilience ('accounting for resilience') and understanding and evaluating resilience ('accounting of resilience'). We encourage submissions that explore accounting as a tool for understanding resilience and as a mechanism for fostering adaptation, transformation and resistance in response to social, economic, and ecological challenges. At the same time, we invite research that questions how and why current accounting practices may be inadequate in supporting resilience and, in many cases, may even contribute to the vulnerability of socio-ecological systems.

Accounting for and of resilience holds the potential to illuminate how accounting can be used to empower marginalised communities, promote equity, address issues of inequality and climate adaptation, and inform strategic responses, particularly in times of crisis. However, it is equally essential to scrutinise how traditional accounting practices may exacerbate inequalities and vulnerabilities, potentially hindering the development of genuinely resilient systems. Critical accounting scholars can and should play a role in fostering a deeper understanding of resilience by developing theories and practices that consider both sides of resilience: the mechanisms that help us understand and evaluate resilience in social structures and the actions that contribute to fostering and shaping resilience.

We call for academic work that promotes theoretical and empirical understanding of resilience, explicitly focusing on intersections of accounting and power, the political economy of resilience, the politics of resilience, and the allocation of resources in times of crisis. Topics of interest include accounting's role in sustainable development, the impact of accounting practices on communities during periods of disruption, and resilience in public sector or community contexts. We welcome interdisciplinary research that applies various methodological and theoretical approaches to provide in-depth, novel insights into these areas.

Potential topics

• Accounting for and of Resilience: examining how resilience is constructed, measured, and communicated through accounting and accountability practices and whose interests it serves.
• Interdisciplinary perspectives: integrating resilience thinking from natural and social sciences into accounting frameworks.
• Constructing resilient systems: investigating how accounting defines and constructs the boundaries of 'systems' (e.g., organisational, community, or social-ecological) when conceptualising, calculating and reporting resilience.
• Politics of resilience: deconstructing resilience as a technical concept and highlighting its political and ethical dimensions.
• Accountability and resilience: exploring how accountability mechanisms can be designed to incorporate resilience metrics and their implications.
• Auditing and resilience: questioning whether auditing captures resilience complexities or reinforces narrow compliance-driven views.
• Resilient economy: analysing accounting's role in building sustainable, equitable, and stable economic systems.
• Theoretical contributions: developing critical theoretical models that challenge dominant resilience paradigms.
• Empirical studies: applying qualitative or quantitative methods to examine how resilience is operationalised in practice.

Timeline

• May 31, 2026: Opening date for manuscripts submissions
• August 31, 2026: Closing date for full paper submissions

Samanthi Senaratne, University of Sri Jayewardenepura

Nuwan Gunarathne, University of Sri Jayewardenepura

Miguel Marco-Fondevila, University of Zaragoza

Sabina Scarpellini, University of Zaragoza

The transition toward a circular economy has become a strategic priority for advancing sustainable development and addressing pressing environmental and social challenges. Unlike traditional linear economic models, characterized by the 'take-make-use-dispose' approach, circular economy principles emphasize resource efficiency, closed-loop systems, waste elimination, and the regeneration of natural systems. These principles strongly support many United Nations Sustainable Development Goals (SDGs), including responsible consumption and production, climate action, and sustainable industry, innovation, and infrastructure.

Despite its growing global significance, the shift toward circularity poses substantial challenges for accounting, reporting, assurance, and governance practices in business. Conventional accounting systems, designed around linear economic flows, often struggle to capture the value generated through circular business models. Practices such as resource recovery, remanufacturing, product-as-a-service models, circular supply chains, and sharing platforms introduce complexities that traditional financial and management accounting frameworks are not fully equipped to measure or report. As a result, organizations face critical gaps in monitoring performance, verifying value creation, and ensuring accountability and transparency within a circular economy context. This highlights an urgent need for scholarly inquiry into how accounting, reporting, assurance, and governance systems can be reimagined to better support circular economy practices and policies.

This Special Issue seeks to stimulate and advance interdisciplinary research at the intersection of accounting, reporting, assurance, and governance in the context of the circular economy. It aligns closely with the mission of the Sustainability Accounting, Management and Policy Journal (SAMPJ) to foster research that addresses urgent social and environmental challenges while generating actionable insights into policy and practice. By encouraging critical reflections, empirical investigations, and innovative frameworks, this Special Issue aspires to shape both academic discourse and practical approaches in the evolving fields of accounting, reporting, assurance, and governance for the circular economy.

Potential topics

• Accounting and measurement innovations for advancing the circular economy
• Corporate governance models supporting the transition toward a circular economy and sustainable development
• Risk management and resilience strategies within circular economy business models
• Management control systems and performance measurement frameworks for circular economy practices
• Multiple capitals and value creation in the context of circular business models
• Circular economy accounting and reporting as enablers of sustainable development
• Assurance and credibility mechanisms for circular economy disclosures and reporting
• Regulatory frameworks and standards for accounting, reporting, and assurance in circular economy contexts
• Accountability, governance, and transparency practices for organizations adopting circular economy principles
• Digital technologies, data analytics, and traceability solutions supporting circular economy measurement and reporting
• Circular economy accounting and reporting within public sector and not-for-profit organizations
• Sector-specific approaches to circular economy accounting, reporting, and governance

Timeline

• February 15, 2026: Opening date for manuscripts submissions
• August 15, 2026: Closing date for manuscripts submission