征文启事 | "数字化与会计:重构未来"国际学术研讨会

信息来源: 发布时间:2022年09月06日

  数字化重新定义了社会运行、企业存在的形态、商业模式等等。数字化对会计的影响,全面且彻底,包括资产的存在形态、资产价值及其确定、会计确认与计量、财务报告及其信息传递、会计信息的社会作用,进一步,会计在社会运行中的地位与作用等等也在被逐步改写。


  作为会计人,要深刻地认识到,数字化是必然趋势。建设智能会计需要在实践中提出问题,在学术研究中总结形成新的理论,在政府部门中规范相关准则,进而促进社会效益的提升。因此,本次国际学术研讨会将邀请来自实务界、学术界、准则制定部门等多方面的力量,共同讨论,相互激发,为会计界更好地认识数字化带来的冲击以及探讨有效的应对策略提供支持。


   教育部人文社会科学重点研究基地厦门大学会计发展研究中心和厦门大学管理学院会计学系拟于2022年10月27-28日采取线上线下形式在厦门联合主办数字化与会计:重构未来”国际学术研讨会。


  一、会议时间和地点

会议地点:厦门

报到时间:2022年10月26日(星期三)

会议日期:2022年10月27日(星期四)数字化与会计论坛

                2022年10月28日(星期五)论文报告与点评


  二、演讲专家

拟邀请准则制订机构、学术界、实务界的代表


  三、征文主题

  本次研讨会诚挚征求会计和财务学科前沿领域的原创性学术论文。应征论文围绕但不限于下述议题:

   1. 数字化与会计的社会功用;

   2. 数字化与财务报告;

   3. 数字化与会计准则;

   4. 数字资产:特征、估价与报告;

   5. 数字化环境、商业模式创新与收入实现;

   6. 数字化与审计模式创新;

   7. 数字化与会计教育;

   8. 其他相关议题。


  四、报告论文的遴选

  我们将以匿名方式通过通讯评审程序遴选优秀学术论文进行报告和深度点评及研讨。研讨会优先选择愿意在本刊发表的学术论文。论文一经刊用,即付稿酬


  五、会务费、交通与住宿

  免收会务费;交通自行安排,费用自理;住宿统一安排,费用自理。

  六、征文事项

1. 论文不限于实证研究,会议鼓励并优先接受案例与实地研究、访谈研究等论文;鼓励关于我国会计、财务相关制度变迁描述、研究专题文献综述类的研究成果;

2. 投稿论文应具有原创性,研究议题明确,资料正确,研究方法严谨、确当,文献引用完整,且未曾公开发表之学术论文。《当代会计评论》倡导并鼓励基于中国制度环境与情境的研究问题。所有论文将以匿名方式审查,获选论文将优先进入《当代会计评论》匿名审稿程序。如作者不同意赐稿本刊,请在论文封面注明。

3. 投稿论文应包括:

(1)首页:请使用大会提供之《投稿封面》,并清楚填写各字段,合著论文请注明通讯作者及联络方式;

(2)次页:中英文标题、中英文摘要(各约300字)与关键词;

(3)正文;

(4)参考文献与图表。请使用Word格式;

(5)字数(含图表、参考文献、附录等)原则上不超过15,000字;

(6)投稿论文可以中文(简体)或英文撰写,格式请参照《当代会计评论》体例格式要求。

《当代会计评论》体例格式要求_.pdf

投稿封面.docx


  七、征文截止日期

  论文投稿截止日期为2022年9月28日(以电子邮件发送日期为准)。入选论文作者的与会通知将于2022年10月9日前以电子邮件方式发出。


  八、投递方式

  应征论文请发送至:cas@xmu.edu.cn,文件名为“作者-论文标题”,并在邮件主题中注明“(作者姓名)“数字化与会计:重构未来”国际学术研讨会”。


  联系方式

    联系人:杨颖瑜老师、刘峰教授

    联系电话:0592-2181523

    邮箱:cas@xmu.edu.cn







CALL FOR PAPERS


Digitiz ation and Accounting: Reshaping the Future




Overview

Digitization has redefined social norms, corporate organizations, and business models. Its influence on accounting is profound and comprehensive, ranging from asset existence forms, asset valuation and uncertainty, accounting recognition and measurement, financial disclosure, to the transmission and the social impact of accounting information. The status and role of accounting in society are undergoing dramatic changes.

As accounting researchers and practitioners, we need to realize that digitalization is bound to develop even further. To promote the development of accounting in the era of digitalization and to help regulatory agencies to establish digitalization rules and guidelines to enhance social welfare, we need to identify the influences and challenges brought by digitalization, and develop theories and methods to overcome them. This international academic symposium will invite delegates from practitioners, academia, and policy makers to discuss the challenges and solutions in digitalization and accounting. Such a dialog would provide a crucial venue for the accounting community to better understand the impact and challenges brought by digitalization and the strategies we can take.

Center for Accounting Studies of Xiamen University(Key Research Institute of Humanities and Social Sciences at Universities)and the Department of Accounting at School of Management of Xiamen University will hold “Digitization and Accounting: Reshaping the Future” via a combination of online and onsite mode on October 27-28, 2022.


Date and Venue

Venue: Online and onsite (Xiamen)

Registration time: October 26,2022(Wednesday)

Meeting Date:

October 27, 2022 (Thursday), the Digital and Accounting Forum

October 28, 2022 (Friday), Paper presentations and discussions


Keynote Speakers

Representatives of scholars, policy makers, practitioners in the accounting and finance area.


Topics

The conference organizers encourage submissions of working papers that enrich our understanding of digitalization and accounting. Topics of interest include, but not limited to:

1. Social Functions of Digitalization and Accounting;

2. Digitalization and Financial Reports;

3. Digitalization and Accounting Standards;

4. Digital Assets: Characteristics, Valuation and Reporting;

5. Digital Environment, Business Model Innovation and Revenue Realization;

6. Digitalization and Innovation of Audit Mode;

7. Digitization and Accounting Education;

8. Other Related Issues.


Paper Selection

All submitted papers will go through a blind review process. We will give priority to the papers that are willing to publish in“Contemporary Accounting Review”. Papers accepted in this symposium will be prioritized in the review process of“Contemporary Accounting Review”. Remuneration will be paid once the paper is published.


Conference Registration

There will be no registration fee.On-site participants need to arrange their transportations by themselves. Accommodation will be arranged by conference organizers and paid by participants.


Paper Submission Details

1. Papers are not limited to empirical studies. Papers on case studies, field studies and interview studies are encouraged and will be given priority. We also welcome the research on the description of accounting and financial related system changes and the review of thematic literature.

2. The papers shall be original and have not been published elsewhere. The papers should be free from confidentiality and plagiarism and the authors shall take sole responsibility for their papers.“Contemporary Accounting Review” advocates and encourages research questions based on China's institutional environment and context. All papers will be reviewed anonymously, and the selected papers will have priority to enter the anonymous review process of “Contemporary Accounting Review”. If the author does not agree to contribute to this journal, please indicate it on the cover of the paper.

3. The submitted paper should include:

(1) Home page: Please use the “Submission Cover” provided by the conference and fill in the blanks clearly. For co-authored papers, please indicate the corresponding author and contact information.

(2) Second page: title in Chinese and English, abstract in Chinese and English (about 300 words each), and keywords.

(3) Body text.

(4) All the submitted papers must be in Microsoft® Word (.doc or .docx) format, including references, figures, and tables.

(5) The paper should be no longer than 15,000 words including references, figures, tables, and appendices.

(6) Language: Chinese or English. Please refer to the manuscript preparation guidelines of “Contemporary Accounting Review”.


Important Dates

Authors are invited to submit a full paper by September 28, 2022 (Beijing Time). Papers will be selected for presentation at the conference by the conference committee and will be notified by On October 9, 2022 (Beijing Time).


Paper Submission

Authors are invited to submit a full paper named by "Author-Title" to cas@xmu.edu.cn. Please indicate the following in the subject of your email:

1. Author's name

2.“International Symposium on Digitization and Accounting: Reshaping the Future”


Contact Information

For any further information, please contact Ms. Yang and Professor Feng Liu

Tel: 0592-2181523

Email: cas@xmu.edu.cn