World Accounting Frontiers Series – 2nd Conference

Citation

(2010), "World Accounting Frontiers Series – 2nd Conference", Journal of Accounting & Organizational Change, Vol. 6 No. 3. https://doi.org/10.1108/jaoc.2010.31506cad.002

World Accounting Frontiers Series – 2nd Conference

Article Type: Call for papers From: Journal of Accounting & Organizational Change, Volume 6, Issue 3

Accounting pioneers, mentors and explorers School of Accounting, University of Western Sydney 9-10 December 2010

Papers that have not been submitted elsewhere and are original, thoughtful and fluent are hereby invited by the Steering Committee of the World Accounting Frontiers Series 2nd Conference, to be held at the Parramatta campus of the University of Western Sydney.

Programme format

Each session will begin with a tribute to an accounting pioneer, followed by a discussion of the tribute and of the work of the pioneer. The session will continue with accepted papers within a field of enquiry appropriate to the pioneer. There will also be sessions arranged for papers that do not fit well with any of the pioneers to whom tribute is to be paid at this Conference. The pioneers so honoured will include Ray Chambers, Michael Gaffikin, Louis Goldberg, Jill McKinnon, and Tony Tinker. Full papers by 30 September 2010, please, to the Conference e-mail address: afp@uws.edu.au Enquiries and proposals for sessions other than conventional papers to the Series Chair, Professor G.D. Donleavy, by e-mail to: g.don@uws.edu.au

Registration

Registration will cost A$250 and there will be a Conference dinner priced separately at A$50 on the evening of Thursday, 9 December 2010. Registration online by credit will be enabled.

Frontier topics

This Conference series is the only one currently available for rethinking the fundamentals of accounting – without any implicit commitment to a particular economic, political or competitive position. It welcomes papers on any accounting topic that explore the frontiers of accounting in any direction. What could be characterised as the frontiers of accounting in 2010? That is a paper in itself, but some suggestions are made below to encourage submissions:

Is it necessary to retain the senior status of income statements and balance-sheets among other forms of accounting report? What purpose is still served by differentiating the status of accounting reports? What voluntary, not legally mandated, reasons exist in the minds of key decision makers in the accounting profession for providing accounting reports not aimed almost exclusively at actual and potential investors in the capital of the firm? What might accounting look like if it had an emancipatory mission rather than an agency cost reduction goal? Can intangibles be valued to be substantially commensurable with tangibles? What might be the means for making future IFRS stipulations robust against political pressures to suspend them when they become inconvenient to decision makers? Why does the ease with which taxation studies balance law and economics fail to be matched in financial accounting? How can it be possible to have objective and neutral auditing, valuing or rating when the fees for these services are paid by the beneficiaries of those activities? Who can audit the audit committee? Who should? Is there any systematic relationship, within a jurisdiction, between the number of pages in an accounting report to shareholders and the value relevance of the numbers it contains?