International Federation of Scholarly Associations of Management
Call for Papers
Special Track at the IFSAM VIIIth World Congress 2006
as well as
Special Issue of the Schmalenbach Business Review (sbr)
Theme:
Global Accounting Convergence – Implication for Companies and Stakeholders
Chairpersons and Guest Editors
Axel Haller
University of Regensburg , Germany
Sid Gray
University of Sydney, Australia
Background
September 28-30, 2006 the German Association of University Professors of Management (Verband der Hochschullehrer für Betriebswirtschaft e.V.) will be hosting the VIIIth World Congress of the International Federation of Scholarly Associations of Management (IFSAM) in Berlin. IFSAM is the umbrella organisation for academics and associations of management and business studies from all over the world. It aims at bringing together all scholars who are interested in business research and international exchange. The world congresses which take place every two years in different parts of the world are a major instrument to reach this aim. Apart from plenary sessions and panels the upcoming conference in Berlin will have special tracks with presentations of research papers. While every track covers a particular area of business research they focus all on the challenges for companies caused by the tremendous internationalization of business. One of the tracks is devoted to the internationalization of accounting. For further information about the conference please visit the website www.ctw-congress.de/ifsam.
Triggered and fuelled by the internationalization of corporate activities and capital exchange, accounting - especially financial reporting - has been subject to considerable change on a global and national level during the last decade. With the International Financial Reporting Standards (IFRS) a global common basis of accounting standards has been created that provides the chance to overcome national differences in accounting regulation and practice and to reach a cross-border comparability of accounting information. This era of global convergence of accounting systems, concepts and standards causes enormous challenges for regulators, standard setters, companies and their stakeholders and opens up a vast field of research topics and issues. Accordingly, the track at the IFSAM conference will focus on the global convergence process that is going on at the moment and its resulting implications for regulators, companies and their stakeholders. Submissions of papers are invited that cover topics such as:
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the impact of IFRS on national regulations,
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transition of national accounting systems due to international convergence of accounting standards,
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application and extent of compliance with IFRS by companies,
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convergence of national accounting systems,
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problems faced by companies in implementing IFRS,
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costs and benefits of accounting convergence,
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differential reporting issues arising from the dominance of IFRS,
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technical issues concerning IFRS,
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enforcement of IFRS,
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the impact of IFRS on financial performance,
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the impact of IFRS on stakeholders,
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the impact of convergence on the accounting profession,
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the impact of companies´ application of IFRS on management accounting,
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global accounting convergence and cost of capital, and
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analysts use of IFRS information.
All types of methodologies (such as normative, empirical, behavioral etc.) are very welcome. The papers may have a global or regional perspective. The presentation of papers at the conference gives the opportunity to bring current knowledge of international accounting research to a broad audience of academics in management and business sciences and provides an excellent platform for interdisciplinary discussions and contacts.
Submission Process
Full Papers must be submitted before February 28, 2006. The papers should be in English and submissions need to be electronic. Please follow the instructions on the congress website www.ctw-congress.de/ifsam. Submissions by fax, mail or E-mail will not be accepted. Please make clear that you submit the paper to the conference track “internationalization of accounting”. Papers submitted to the conference will also be considered for a Special Issue of sbr that will be published in 2007. Please indicate whether you also submit your paper for the Special Issue of sbr in the IFSAM electronic submission form. With your submission for the Special Issue of sbr you accept the sbr guidelines (www.vhb.de/sbr/for_authors.html). All papers will go through a double-blind review process.
Timeline
February 28, 2006 Paper submitted electronically to IFSAM
May 31, 2006 Authors notified if paper selected for the IFSAM conference
September 28-30, 2006 IFSAM conference to be held in Berlin
October 2006 Authors notified if paper selected for Special Issue of sbr
November 2006 Revised papers due (incorporating reviewer comments)
Contact Information
Track Chairpersons and Guest Editors sbr
Axel Haller,
University of Regensburg,
xel.haller@wiwi.uni-regensburg.de
Sid Gray,
University of Sidney
s.gray@econ.usyd.edu.au
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