Faculty of Economics, Commerce and Management Sciences
Research Laboratory in Organizations and People Management "LARMHO"
Organizes its 1st International Seminar on:
« Research in Accounting Sciences in the Age of International Economic & Financial Changes »
October 5, 2022 Via Zoom
1- Problematic of the Seminar
The profound changes we are witnessing in recent years, especially technological ones, have profoundly changed economic activity. The most convincing example is e-commerce, which has revolutionized the way we consume and has had a major impact on the activities of companies, forcing them to adapt and initiate changes.
Accounting is often viewed as a purely technical discipline. In order to put this perceived idea into perspective, many theorists have launched debates on the merits of the scientific nature of this discipline. Within this framework and since 1955, the Australian researcher Chambers, father of normative theory, insisted on the fact that the search for accounting axioms should be freed from the tendency to produce systems of rules rather than theories. Thanks to this normative theory, accounting has been able to afford a conceptual framework on the basis of which consistent standards, with thematic and sectoral content, can be constructed in order to inform accounting technique. Then, the positive theory of accounting was born with the pioneering work of Watts and Zimmerman (1976, 1979 and 1986). With this theory, company stakeholders have been able to verify, among other things, whether or not the published accounting information has relevant information content.
With economic and technological developments which have had a strong impact on the external and internal environment of companies, accounting researchers have been able to bring back into their studies other theories cleverly borrowed from related disciplines (stakeholder theory, legitimacy theory, etc. neo-institutional theory… etc.). Thanks to this development of accounting thought, the technique of figures and accounts, has been able to survive and evolve for more than five centuries. Who imagined in 1494, the year in which Luca Pacioli first theorized for double-entry accounting, that accountants would have to report to international donors (IFRS), environmentalists (environmental accounting), unions (societal accounting)… etc. So many aspects which have a corollary impact by their emergence and their evolution on the Algerian national context.
Also, in the era of digital, immaterial and fintech, the central issue of this scientific meeting is to question judiciously:
How could research in accounting sciences accompany economic changes and follow international financial requirements?
This is precisely the subject of the reflection of this seminar on:
“Research in accounting sciences in the age of international economic and financial changes”.
2- Objectives
Promote scientific research in the field of accounting to better serve economic and social development at the national and international level;
Identify the real problems related to university and professional accountancy training;
Present the role of accounting research in the promotion of financial information that meets the requirements of stakeholders;
Analyze the relationship between the development of accounting and economic, managerial, and institutional changes;
Show the importance of international accounting standards in the establishment of an Esperanto for foreign investments.
3- Main axes
1. Theoretical foundations and approaches, methodological processes and epistemological and sociological factors specific to research in accounting sciences.
2. Current state of research in accounting sciences nationally and internationally.
3. Main innovations in accounting and new trends in relation to international economic requirements.
4. Areas inherent to accounting (taxation, legislation, environment, CSR, governance, human resources, etc.).
5. Influence of digitalization, Fintech and blockchain in the presentation and disclosure of financial information.
6. Future challenges in the development of international standards (IFRS, AAOIFI, IPSAS, US GAAP, ISA, IES, etc.).
4- Targeted community
Interventions may be based on theoretical reflections or empirical work in the fields concerned by accounting sciences.
This seminar will also give rise to exchanges between:
Academics, researchers in Accounting and Financial Sciences;
Accounting professionals (accountants and auditors, etc.);
Preparers of financial statements and managers of economic enterprises.
5- Submission methods
Proposals for papers are to be submitted according to a complete text of 5000 to 7000 words before the deadline (according to the font of: Sakkal Majalla, size 14) by clicking on "Participation Form" and completing in English:
Proposals may be presented in Arabic and foreign languages).
Interventions will be evaluated by the Scientific Committee.
Accepted papers will be published in the Proceedings of the Seminar.
6- Essential dates
September 10, 2022: Last deadline for sending full texts.
September 24, 2022: Sending of the results of the decisions of the Scientific Committee.
October 1, 2022: Sending of invitations and of the seminar program.