Special Issue - Call for Papers
International Journal of Finance and Accounting
Ethical considerations in promoting sustainably financial and accounting solutions

Submission deadline: 12/31/2017

Scope and purposes

Hendry (2015) suggests that “despite the best efforts of all concerned, the financial sector continues to have a bad reputation for illegal and unethical behaviour and to be more prone to ethical lapses than other business sectors”. This observation raise interesting questions like why has the financial sector so prone to bad reputation for illegal and unethical behaviour. This can anecdotally be seen by corporate scandals around the world. This could be possibly due to ignorance and prejudice. Additionally, a large proportion of the populace has very little understanding of finance, and throughout history its practitioners and their core activities – lending, borrowing and speculative trading. The financial industry is at the center of the any economy. Financial and accounting services enable the flow of capital between savers and companies, and it sets the rates at which investors and lenders exchange money. Ethical problems within the financial industry can have catastrophic consequences for all other areas of the economy. For example, a lack of transparency concerning complex financial instruments played a significant role in the development of the financial crisis between 2008 and 2009, according to the book “Business Ethics: Ethical Decision Making and Cases,” by O. C. Ferrell and colleagues.

Ethics in general is concerned with human behavior that is acceptable or "right" and that is not acceptable or "wrong" based on conventional morality. General ethical norms encompass truthfulness, honesty, integrity, respect for others, fairness, and justice. They relate to all aspects of life, including business and finance. Financial ethics is, therefore, a subset of general ethics. As Demsey (1999) argues, "ethics represents the attempt to resolve the conflict between selfishness and selflessness; between our material needs and our conscience." Ethics in Finance will address the professional intersection where financial theory meets practice and where the concept of ethical behavior crosses from the abstract to the concrete. High ethical principles and professional standards are essential to positive outcomes; rules and regulations, while necessary, are not sufficient by themselves. The ethical behavior of agents in the finance sector has come under increased scrutiny over the past several years. An in-depth examination of the issue of ethical finance and governance is particularly important given the alarming increase both in the frequency and severity of incidents of corporate fraud. Given these observations this special issue aspires to provide a forum for new research that looks at the nexus of ethics, finance, and accounting within and across companies as well as markets in general around the world.


Topics of primary interest include, but are not limited to:
• Impacts of Financial Regulations and Financial Reporting
• Ethics and Accounting
• Influence of Ethics Codes on Financial decisions
• Financial Returns on ethics interventions
• Accounting and Financial Fraud: Challenges and Opportunities
• Corporate Financial Performance, Governance and Commitment to ethics
• Ethical implications on Financial reporting
• Ethics, CSR and Financial reporting
• Ethics in stock markets

Important Dates
Deadline for submission: 12/31/2017
Deadline for revision: 04/30/2018
Notification of final decision: 05/15/2018
Estimated Publication: 06/2018 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by <12/31/2017> at nthoemg@unisa.ac.za.
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Meiya G Nthoesane
Centre for Business Management, University of South Africa, South Africa
nthoemg@unisa.ac.za

Manuscript submission deadline 12/31/2017

Corporate Social Responsibility Disclosure in Developing Countries

Submission deadline: 01/31/2018

Scope and purposes

Corporate Social Responsibility Disclosure (CSRD( has found an increasing amount of attention in both academic and business arenas. Such disclosure includes the provision of information on human resource aspects, products and services, involvement in community activities and environmental reporting. Gray et al. (1995) state that “… It is not restricted necessarily by reference to selected information recipients, and the information deemed to be CSR may, ultimately, embrace any subject …”. Many quarters have recognized this view of CSR as a broad concept.

The European Commission (2001 as cited in Hartman, LP et al. 2007) considers that a cleaner environment and a better society are good examples regarding CSR as a concept whereby companies decide voluntarily. The World Business Council for Sustainable Development (WBCSD) (1998) defines CSR as “the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large” (Holme and Watts, 2000). Currently, making profits and elements of CSR and accountability are considered the main objectives of business organizations in order to maintain corporate reputation and appropriate performance whereas in the previous years, the main objective of business organizations is making profits (Ghazali 2007).

A growth in nonfinancial reporting (disclosure) has relied on the evolution of the concept of CSR. This means, the company is responsible for its actions. Indeed, stakeholders are asking companies to disclose both social and environmental activities and their ability to improve the corporate process through nonfinancial reporting. In this regard, identifying, monitoring, and reporting all social, environmental, and economic effects of its operation on society at large are concrete evidence that companies are committed to continual, long-term improvement, if they want to gain their stakeholders’ trust and build a good reputation in the market (Brammer & Pavelin 2004).

This Special Issue should explain the importance and benefits for developing countries companies of engaging in corporate social responsibility disclosure (CSRD). In addition, it should introduce the motivations for engaging in corporate social responsibility disclosure (CSRD). Also, it should illustrate the relationship between CSRD with other variables such as financial performance, company reputation, and employee commitment and so on. Furthermore, this Special Issue should classify which the theories should be suitable with developing countries economics. Finally, it provide more information about the differences between developed countries and developing countries in related to corporate social responsibility disclosure and any topics related to CSRD in developing countries.


Topics of primary interest include, but are not limited to:
• Identify the level of corporate social responsibility disclosure in developing countries.
• The importance and benefits of corporate social responsibility disclosure in developing countries.
• The motivations of engaging of corporate social responsibility disclosure in developing countries.
• The theories used to explain engaging of corporate social responsibility disclosure in developing countries.
• The relationships between corporate social responsibility disclosure and performance and other variables in developing countries.
• The comparison between corporate social responsibility disclosure in developed and developing countries.

Important Dates
Deadline for submission: 01/31/2018
Deadline for revision: 06/30/2018
Notification of final decision: 07/31/2018
Estimated Publication: 2018 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by <01/31/2018> at bayoudns@gmai.com and N.bayoud@uot.edu.ly.
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Assis-Proff Dr. Nagib Salem Mohamed Bayoud
Faculty of Economic and Political Science/ University of Tripoli, Libya
bayoudns@gmai.com and N.bayoud@uot.edu.ly

Manuscript submission deadline 01/31/2018

Service Quality in Hospitality Establishment - A Comperative Study of Two Restaurants in Buea Subdivision

Submission deadline: 06/20/2017

Scope and purposes

The service industry plays an increasingly important role in the economy of many countries and in today’s global competitive environment delivering quality service is considered as an essential strategy for success and survival. Service quality is a focused evaluation that reflects the customer's perception of specific dimensions of service: reliability, responsiveness, assurance, Empathy, tangibles. Satisfaction, on other hand, is more inclusive: it is influenced by perceptions of service quality, product quality, and price as well as situational factors and personal factors (www.serviceperformance.com).

This research paper is aimed at reviewing, evaluating and comparing service quality in two restaurants; all situated at Buea subdivision, South West Region, Cameroon. This study seeks to clarify the perception that customers do have concerning service quality in the restaurants businesses when compared with what was observed in the field, this could lead to the improvement of services rendered to customers as well as help to retain them. This survey will try to suggest important dimensions of service quality that customers do expect or gives them satisfaction, recommendations will be made. SERQUAL model was the model that used to measure the types of service quality been offered in both restaurants.


Topics of primary interest include, but are not limited to:
• SERVICE QUALITY IN HOSPITALITY ESTABLISHMENT, sustainable tourism, marketing tourism potentials, environmental impacts but are not limited

Important Dates
Deadline for submission: 06/20/2017
Deadline for revision: 07/20/2017
Notification of final decision: 08/20/2017
Estimated Publication: 2017 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by <06/20/2017> at enyongabam@yahoo.com.
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Evaristus Nyong Abam
Department of Hospitality Management, College of Business, Catholic University Institute of Buea, Cameroon
enyongabam@yahoo.com

Manuscript submission deadline 06/20/2017

Recent Developments in Institutional Quality and its Implication for Accounting and Finance in Emerging Economies

Submission deadline: 08/20/2017

Scope and purposes

Recent developments in several emerging countries are predicted to lead to significant improvements in firm performance/profitability as well as improved accounting quality. These improvements, if effectively implemented, will be attributed to better institutional quality in recent years, such as improved audit quality, auditor reputation and specialism, better investor protection, strong corporate governance, effective securities market regulation, improved legal systems, accounting disclosure rules, financial development, greater financial inclusion, etc., the list is not exhaustive. Previous studies have been done in this area, for example Houqe et al (2017), Scholtens and Feng (2013), González and García-Meca (2014), Arouri et al (2014), Ozili (2017), etc. It is interesting to understand the conceptual, theoretical or empirical relationship between institutional quality and firm behavior in emerging economies in recent years.

All contribution to the published special issue in IJFA will contribute to the literature that investigate the role of institutional monitoring for firm performance, and the role of institutional monitoring to discourage fraudulent financial reporting.

This special issue encourages submissions that investigate how (or whether) recent developments in institutional quality influence firm performance or influence the financial reporting behavior of firms in emerging economies. We welcome submissions that adopt a qualitative or quantitative approach, the latter should focus on recent dataset. This special issue has both accounting and finance components.


Topics of primary interest include, but are not limited to:
• Recent development of institutions in emerging countries;
• The link between financial development and firm performance in emerging economies;
• Responsible financial reporting under strong institutional monitoring
• Impact of Foreign firm presence on local firms’ profitability
• Ownership structure, corporate governance and firm performance in emerging economies;
• Corporate Governance and Performance
• Foreign direct investment and firm performance in Africa;
• Financial inclusion and firm behaviour;
• Financial crises, financial reporting and firm performance in emerging economies

Important Dates
Deadline for submission: 08/20/2017
Deadline for revision: 11/20/2017
Notification of final decision: 12/20/2017
Estimated Publication: January 2018 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by <08/20/2017> at pozili@essex.ac.uk, petersonkitakogelu@yahoo.com (preferred).
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Peterson K Ozili
University of Essex, United Kingdom
pozili@essex.ac.uk, petersonkitakogelu@yahoo.com (preferred)

Manuscript submission deadline 08/20/2017

Chaos Theory Application in Economics and Finance

Submission deadline: 06/30/2017

Scope and purposes

Chaos Theory deals with complexity, nonlinear behavior, and dynamics. This theory has been applied to many branches of science. Economics, as being a very complex, uncertain, and dynamic system, is also in the focus of chaos research. This special issue is devoted to publishing theoretical and empirical researches that highlight possible approaches to explore chaotic dynamics in different fields of economics and finance including micro level and macro level. The issue aims to show what is new and useful about current and future chaos application in economics and finance.


Topics of primary interest include, but are not limited to:
• Complexity and nonlinear behavior in Economics and Finance
• Concepts and techniques of the Chaos Theory applied in Economics and Finance
• Chaos Modeling in Economics and Finance
• Chaos Detection in different fields of Economics
• Chaos Simulation in different fields of Economics
• Prediction in Chaotic Time Series
• Statistical Tools for Chaos Theory
• Software for Chaos Detection and Simulation

Important Dates
Deadline for submission: 06/30/2017
Deadline for revision: 08/20/2017
Notification of final decision: 09/20/2017
Estimated Publication: October 2017 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by <06/30/2017> at o.vasyechko_stat@yahoo.fr.
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Olga Vasyechko
Professor, Kyiv National Economic University, Ukraine
o.vasyechko_stat@yahoo.fr

Manuscript submission deadline 06/30/2017

Evolution of Public Administration and Public Sector Accounting

Submission deadline: 06/30/2017

Scope and purposes

Nowadays, with globalization of the economy, good governance of public finance is of fundamental importance for all countries to ensure the sustainability of the national budget and financial systems, as well as mutual financial security and sustainable economic growth. The public sector of many economies has been subject to dramatic change. The every citizen demands greater understanding of where their tax rubles go and spend. For this reason, it is important to understand how social welfare fit into the suitable Public Administration. This special issue will focus on administrative, accounting and auditing techniques to observe public sector as a whole using Internet and Information Technology.

The one of the main goal of this special issue of IJFA is to understand how to evaluate Public Sector by performance indicators and control during the performance audit of budgetary funds used around the world. Also, it would be useful to study the impact of performance auditing and measuring results on the distribution of budget fund’s distribution.

To realize special issue of IJFA goals, firstly it is necessary to understand the current real working system of the Public Administration. Next, it is necessary to analyze the most significant and highest priority indicators systems to evaluate Public Sector. To test this system of indicators it is suggested to conduct a performance audit in merely public institution. Then, it is needed looking at how performance digital audit impacts on official decisions, and how public servants evolve to cope with such changes in the public sector.


Topics of primary interest include, but are not limited to:
• New Public Financial Management: Trends and Perspectives
• Financial Frame in Public Administration
• Information Technology in Public Administration
• Trust in Public Administration
• Innovations in Public Organizations
• Crisis Prevention in Public Administration
• Internet Technology in Public Administration
• Crisis Management in Local Governments
• E-Government process: theoretical and practical analysis
• Government structure: a comparative study in different countries
• Streamline Budget Expenditure
• Stock-Flow Adjustments in Public Finance
• Result-Based Budgeting for Public Sector
• Accounting/Auditing Systems in Public Sector
• Measuring Efficiency/Efficacy in Public Sector
• Performance Measures in Global Public Sector
• Key Performance Indicators in Public Sector
• Practical experiences analysis of Performance Measuring in Government/Local Government
• How to prevent Fraud
• Fraud Scheme Detection/Investigation
• Red flags signaling possible fraud, waste, defalcation, abuse, kickback, etc
• Creative Public Sector Accounting / Auditing Techniques
• Digital Auditing
• Expansion of Public Sector Accountant and Auditor Skills
• Implementation of Different Public Sector Accounting/Auditing Systems Worldwide
• Globalization of the Government Auditing
• Government Auditing Methodology
• Performance Evaluation of Supreme Audit Institutions/ Supreme Courts
• Black/Hidden Public Sector Accounting

Important Dates
Deadline for submission: 06/30/2017
Deadline for revision: 08/15/2017
Notification of final decision: 08/28/2017
Estimated Publication: September 2017 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by <06/30/2017> at antipovatatianav@gmail.com.
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Antipova Tatiana
Dr., Professor at Perm University, Government Management Department, Russia
antipovatatianav@gmail.com

Manuscript submission deadline 06/30/2017

Risk Management: Measurement and Hedging

Submission deadline: 05/01/2015

Scope and purposes

This special issue of IJFA is devoted to publishing state-of-the-art research and case studies that highlight and illustrate ways to incorporate risk management within small and medium sized organizations. Since the financial crisis, much of the research concerning risk management has focused more on issues within large financial firms. Recent risk management research for small and medium sized organizations has mainly dealt with operational risk and more specifically information technology risk. This special issue will focus on financial, strategic and reputational risk management techniques small and medium sized firms.


Topics of primary interest include, but are not limited to:
• Financial risk including credit, foreign exchange and hedging
• Strategic risk including product innovation and competitive analysis
• Reputational risk including the impact of adverse Internet information
• Operational risk

Important Dates
Deadline for submission: 05/01/2015
Deadline for revision: 07/01/2015
Notification of final decision: 08/01/2015
Estimated Publication: 09/01/2015 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by <05/01/2015> at dcernauskas@ben.edu.
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Deborah Cernauskas, Ph.D.
Benedictine University
dcernauskas@ben.edu

Manuscript submission deadline 05/01/2015

Heterogeneous Capital and Investment Behavior in Japan

Submission deadline: December 20, 2014

Scope and purposes

The aim of this special issue is to introduce the research trend of investment behavior in Japan, especially centering on the heterogeneity of capital stock, the lumpiness of investment (due to nonconvex adjustment costs of investment) and the effect of uncertainty on investment.


Topics of primary interest include, but are not limited to:
• General survey of research in investment behavior in Japan
• Heterogeneous capital and the theory and estimation of Tobin’s multiple Q
• Investment spikes by type of capital
• Uncertainty and investment by industry in Japan

Important Dates
Deadline for submission: December 20, 2014
Deadline for revision: February 28, 2015
Notification of final decision: March 10, 2015
Estimated Publication: June, 2015 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by December 20, 2014 at kasako@ier.hit-u.ac.jp
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Prof. Kazumi Asako
Institute of Economic Research, Hitotsubashi University
kasako@ier.hit-u.ac.jp

Manuscript submission deadline December 20, 2014

New trends in financial reporting and voluntary disclosure

Submission deadline: February 28, 2013

Scope and purposes

Accounting is important to businesses and to society as a whole and consists of producing economic information in a systematic way for different users, in particular actors in financial markets, management and staff.

The recent financial crisis has challenged several accounting concepts, methods and tools and therefore there is the need to rethink what to account for and how to account for it in order to make the disclosure of accounting information relevant and useful. This situation can have consequences both in the production and in the use of accounting information.

Regarding the production of information, it is possible to notice the rising call for new or modified accounting standards, the adoption of new or improved accounting practices or the implementation of new technologies. With reference to the second perspective, it is possible to notice a change on how the growing amount of produced and distributed accounting numbers are used in businesses and organizations.

The aim of this special issue is to foster theoretical and empirical research in the area of the disclosure of accounting information. More in depth, this special issue focuses on new trends in financial and voluntary reporting and on innovative accounting practices, considering both the reasons of these innovations and their consequences in terms of use.


Topics of primary interest include, but are not limited to:
• New directions of financial reporting within global accounting standards;
• New trends in national financial reporting standards;
• New reporting trends for private, public and not-for-profit organizations;
• New trends in voluntary disclosure (Intellectual capital report, social report, global report, etc.);
• New methods and tools for reporting financial and non-financial information;
• New auditing practices: development of auditing standards and changes in auditing practices;
• Interactions between eXtensible Business Reporting Language (XBRL) and financial reporting;
• New information systems;
• New behaviours in the use of accounting information;
• Longitudinal analyses on the use of accounting information;
• Longitudinal value relevance analyses.

Important Dates
Deadline for submission: February 28, 2013
Deadline for revision: May 19. 2013
Notification of final decision: June 2, 2013
Estimated Publication: 2013 (Tentative)

Submission
Abstracts addressing one or more of these themes/topics or further questions should be emailed to an editor by February 28, 2013.
Manuscript submissions are invited by the submission deadline. All papers will undergo a double or triple-blind peer review process.

Guest Editors
Marco Giuliani
Department of Management – Università Politecnica delle Marche
m.giuliani@univpm.it

Manuscript submission deadline February 28, 2013

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