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Accounting, Economics and Law

A Convivium

Ed. by Avi-Yonah, Reuven S. / Biondi, Yuri / Sunder, Shyam

3 Issues per year

For free and customized new content alerts, please register with De Gruyter Online by clicking the "register" button in the top-right corner of the screen and then visiting the My Alerts page to select AEL: A Convivium from the eTOC and New Article Alerts sections.

Aims and Scope

The Journal of Accounting, Economics, and Law: A Convivium (AEL) aims to encourage a comprehensive understanding of the relationship between individuals, organizations, and institutions in economy and society. Among other matters, attention will be paid to financial, economic, and legal methods and languages that have an important albeit neglected role in this relationship. Concerns of finance, control, accountability, responsibility, valuation, regulation, and governance will be raised in their connection with accounting, economics, law, sociology, anthropology, history, finance, political science, and the management and policy sciences. The journal encourages works that seek to recombine disciplinary domains in response to practical and relevant issues, including theoretical advances and insights, and comparative historical perspectives.

The journal is published with the collaboration of the Maison des Sciences de l'Homme - Paris Nord

Editorial Policy

While many journals cover accounting, economics and law separately, the intersection of these fields denotes common and significant concerns in society. Institutional rules and social norms are critical to workings of organizations. Beyond their technical aspects, these issues have broader societal and global consequences. Accounting, Economics, and Law - A Convivium is intended to their study.

This journal will pay attention to the institutional analysis of families, businesses, non-business organizations; and their management, finance, control, accountability, responsibility, valuation, regulation, and governance. Financial, economic, and legal devices lie at the heart of business and non business governance and regulation. The journal will examine their influence in the context of social, cultural, and political economy and history.

The journal will explore links among the disciplines in order to yield theoretical insights and perspectives on practice, and seek methodological pluralism and tolerance. Proposals are welcome from sociology, anthropology, history, political science, policy studies, finance, and management sciences.

Focusing at the connections among social disciplines, Accounting, Economics, and Law: A Convivium is a unique outlet for inter-disciplinary and combined perspectives. It welcomes transnational co-operative contributions, cross-fertilization of ideas, and will provide a supportive peer review process.

Methodological tolerance and pluralism

Methodological tolerance and pluralism is integral to interdisciplinary research. Formal modeling and quantitative methods of research can serve as a powerful discipline to abstract from myriad of details the essentials of a phenomenon. At the same time, not all the featuring aspects of phenomena are subject to quantification. Therefore, the journal will accept both quantitative and qualitative methods devoted to enhance our understanding of the phenomena of interest. Use of qualitative, quantitative, statistical and modeling methods is recognized.

The journal recognizes that comparative and combined approaches are the most suitable for its purpose. Theoretical, normative, explanatory, interpretative, and historical approaches with contemporary implications will be included. Descriptive studies that provide syntheses of national or international issues; comments, replies and rejoinders; and replications of works published by the journal will be encouraged.

Geographical variety

The journal encourages geographically-varied contributions, particularly those that draw on localized traditions of thought and experience to speak to common concerns. Accordingly, the Editorial Board may accept submissions in languages in English, German, French, and Italian, with the understanding that the authors' will provide a complete English version of the accepted paper for publication.

Supportive Peer Review Process

The journal welcomes submissions of articles, symposia, and proposals for thematic issues. It supplements its screening and evaluation peer reviews by discussion and cross-fertilization between editors, authors and reviewers, letting them move beyond anonymity of the process which seems to have outlived its usefulness in the Internet age.

The reviewers will be expected not only to consider the final publication, but also to submit (i) a relevant set of "suggestions" (further references, structural amendments, and changes), and (ii) a "comment" discussing the paper from their own viewpoint. This comment, and any rejoinder by the author, may be published together with the paper subject to the reviewer's and editor's agreement.

Moreover, each paper will be generally read by at least two reviewers and one member of the Boards, of which at least one will have a primary interest relevant to - but different from - that of the author.

In summary, the journal seeks to attract potential authors through its systematic dedication to the enhancement of their work. The journal wishes to be, in Dante Alighieri's words, a 'Convivium,' convening compelling minds worldwide and promoting significant contributions to the understanding of social phenomena.

Current topics of interest include:

  • The quality and regulation of accounting
  • A critique of norms and standards of accounting, such as historical cost, fair value and mark-to-market accounting
  • National and international institutions of accounting, governance, and regulation
  • Corporate, fiscal, and securities laws and regulations
  • Business and not-for-profit accounting, economics, and regulation
  • Shareholder and stakeholder values and governance
  • Governmental accounting, economics, and regulation
  • Socio-economic analysis of family and divorce
  • Comparative history of accounting, economic, legal thoughts and experiences
  • Regulation of industries and markets, including environmental and public interest issues
  • Experimental and behavioral accounting, finance and economics
  • Accounting, economic, and legal issues in relation to social and cultural norms
  • Accounting, economic, and legal issues in relation to the theory and analysis of financial and monetary systems
  • Accounting, economic, and legal issues in relation to the theory and analysis of enterprise groups and multinational firms
  • Accounting, economic, and legal issues of ownership and property
  • The role of accounting and control in financial systems, including crises, instability, and resilience

Instructions for Authors

MANUSCRIPT PREPARATION GUIDELINES
The entire manuscript submission and review process is handled through an online system named ScholarOne. All manuscripts should be submitted to http://mc.manuscriptcentral.com/dgael

EDITORIAL POLICY

Unpublished material: Submission of a manuscript implies that the work described is not copyrighted, published or submitted elsewhere, except in abstract form. The corresponding author should ensure that all authors approve the manuscript before its submission.

Ethical conduct of research: The authors must describe and confirm safeguards to meet ethical standards.

Conflict of interest: When authors submit a manuscript, they are responsible for recognizing and disclosing financial and/or other conflicts of interest that might bias their work and/or could inappropriately influence his/her judgment. If no specified acknowledgement is given, the Publishers assume that no conflict of interest exists.

Copyright: Manuscripts are accepted on condition of transfer of copyright (for U.S. government employees: to the extent transferable) to Accounting, Economics, and Law – A Convivium.  Once the manuscript is accepted, it may not be published elsewhere without the consent of the copyright holders.

COPYEDITING/LANGUAGE EDITING
The ScholarOne system has been designed to improve the scholarly publication process for authors. Among the many improvements we offer over traditional journals, the most significant is that we have dramatically shortened the period between the initial submission and the final publication of a peer-reviewed article. Much of this time savings is due to the innovative use of electronic publication. These innovations, however, require certain changes in the way authors need to prepare accepted manuscripts for electronic publication.

De Gruyter does provide a light copyedit of manuscripts for this journal, but authors remain responsible for being their own copyeditors.

LANGUAGE EDITING
All manuscripts must be written in clear and concise English.  If you have reasons to doubt your proficiency with respect to spelling, grammar, etc. (e.g., because English is not your native language), then you may wish to employ—at your expense—the services of a professional language editor.
Please get in touch with the Language Editors directly to discuss details.
• Alexandra Griswold
dralex321@gmail.com
Areas of expertise: public policy, political science, education, economics, social sciences, humanities, ethics
• Cyndy Brown
browncyndy@yahoo.com
Areas of expertise: political science, social sciences, humanities, ethics
• Dorothy Schepps
dschepps2@gmail.com
Areas of expertise: political science, emergency management, homeland security, community/land use planning, law, economics, cyber terrorism, and cyber security
• Jane Cotnoir
jane.cotnoir@gmail.com
Areas of expertise: Local government management, international crime and terrorism, emergency/disaster management, humanities, social science
• Patience Kramer
patience.kramer@att.net
Areas of expertise: Health and Medicine (CAM and drug policy and analysis), Economics and Business (with a focus on marketing)
• Steve Peter
speter@mac.com
Areas of expertise: LaTeX, Linguistics, economics, mathematics 

CONTENT AND STRUCTURE
• Authors may anonymize their document to ensure a fair and unbiased double blind review process. Your identity will not be revealed to reviewers unless your name appears in the main text of your manuscript. According to the supportive review process applied by our journal, reviewers(s) may contact authors during the process for questions and clarifications.
• Authors should mention on the first page of their full-text file and/or in their cover letter whether they accept referee reports in German, Italian or French.
• Manuscripts should be submitted as Word, docx, rtf, or LaTex files
• If your manuscript contains special characters, equations, etc. please make sure to also supply a PDF version as a reference file.  This will be used to ensure any formatting issues introduced during the submission process can be corrected accurately.
• Write your article in English
• Use the following document structure:
1. Table of Contents
2. Introduction (titling this section is optional)
3. Subsequent sections which include tables, references to figures and figure captions.
4. Appendices (if any).
5. Explanation of symbols mentioned in the text.
6. References - Include a proper bibliography following the guidelines in the References section below.
7.  Please supply figures in separate files as well as embedded in the appropriate place in the text to facilitate the review process.  Please see the “Tables, Figures, and Graphs” section below for more detailed instructions regarding figure submission.

BOOK REVIEWS
• Book reviews must start with the citation of the book at the top of the first page.

LATEX TEMPLATE
For authors working with LaTeX files, please see the related files and documentation at http://www.degruyter.com/staticfiles/pdfs/DeGruyter_LaTeX_template_package.zip, including a template for author use and instructions for working with the files.

FONTS
• Only use Unicode fonts (e.g. Times New Roman, Arial)

COLORED TEXT
• Set the font color to black for the majority of the text. De Gruyter encourages authors to take advantage of the ability to use color in the production of figures, maps, images, and graphs. However, you need to appreciate that this will cause some of your readers problems when they print the document on a black and white printer. For this reason, you are advised to avoid the use of colors in situations where their translation to black and white would render the material illegible or incomprehensible.


EMPHASIZED TEXT, TITLES, AND FOREIGN TERMS
• To indicate text you wish to emphasize, use italics rather than underlining. The use of color to emphasize text is discouraged.
• Foreign terms should be set in italics rather than underlined.
• Titles of books, movies, etc., should be set in italics rather than underlined.

ABBREVIATIONS
The use of abbreviations and acronyms is permitted provided they are defined the first time they are used. If several abbreviations and acronyms are utilized throughout the text, a complete list of them should be provided at the end of it.

HEADINGS
Headings (e.g., title of sections) should be distinguished from the main body text:
• Clearly indicate the heading hierarchy.
• Be consistent in whether or not you use headline case, or you capitalize the first word and leave the rest in lower-case.

FOOTNOTES
• Footnotes must appear at the bottom of the page on which they are referenced rather than at the end of the paper.

TABLES, FIGURES & GRAPHS
• General requirements: All illustrations must be of reproduction-ready quality and in EPS, TIF, or JPG format. They will be reduced in size to fit, whenever possible, the width of a single column. Lettering of all figures within the article should be uniform in style (preferably a sans serif typeface like Helvetica) and of sufficient size (ca. 8 pt.).Uppercase letters A, B, C, etc. should be used to identify parts of multi-part figures. Cite all figures in the text in numerical order. Indicate the approximate placement of each figure. Do not embed figures within the text body of the manuscript; submit figures in separate files. Only figures (graphs, line drawings, photographs, etc) should be labeled as ‘figures’, not tables or equations.
• Halftone figures (grayscale and color) should have a minimum resolution of 300 dpi and be of good contrast. Authors are welcome to submit color illustrations. We are pleased to offer both Print and Online publication of color figures free of charge.
• Line drawings must be of reproduction-ready quality. Please note that faint shading may be lost upon reproduction. When drawing bar graphs, use patterning instead of grey scales. Lettering of all figures should be uniform in style. A resolution of 1200 dpi is recommended.
• Figure legends: Provide a short descriptive title and a legend to make each figure self-explanatory on separate pages. Explain all symbols used in the figures. Remember to use the same abbreviations as in the text body.
• Permissions: It is the authors’ responsibility to obtain permission to reproduce original or modified material that has been previously published.  Any permissions fees are the responsibility of the author(s).
• Offprints: The electronic files of typeset articles in Adobe Acrobat PDF format are provided free of charge; corresponding authors receive notification that their article has been published online. Paper offprints can be ordered in addition; an offprint order form will accompany the page proofs and should be completed and returned with the corrected proofs immediately.
• Please submit figures as both separate image files, as well as embedded in the appropriate places within the text to help facilitate review.
• Number tables consecutively using Arabic numerals. Tables should appear in the document near where they are referenced in the text. Provide a short descriptive title, column headings, and (if necessary) footnotes to make each table self-explanatory. Refer to tables in the text as Table 1, 2 etc. Use Table 1, etc. in the table legends.
• Tables must not be displayed as images.

MATHEMATICS AND EQUATIONS
• Roman letters used in mathematical expressions as variables must be italicized. Roman letters used as part of multi-letter function names should not be italicized. Subscripts and superscripts must be a smaller font size than the main text.
• Type short mathematical expressions inline.
• Longer expressions must appear as display math, as must expressions using many different levels (e.g., such as fractions).
• Ensure that Equations are typed or created with a plug-in, such as Word Formula Editor or MathType. Mathematical expressions must not be displayed as images
• Important definitions or concepts can also be set off as display math.
• Number your equations sequentially.
• Insert a blank line before and after each equation.
• Whether equation numbers are on the right or left is the choice of the author(s). However, make sure to be consistent in this.
• When proofing your document, pay particular attention to the rendering of the mathematics, especially symbols and notation drawn from other-than-standard fonts.


REFERENCES 
Please use a standard reference style as appropriate for the subject area of your work, and ensure it is consistent throughout the manuscript. Furthermore, especially for law styles, please add complete lists of legal documents and references at the end of the manuscript.

Accounting, Economics and Law is covered by the following services:

  • Celdes
  • CNKI Scholar (China National Knowledge Infrastructure)
  • CNPIEC
  • EBSCO - TOC Premier
  • EBSCO Discovery Service
  • ECONIS
  • Google Scholar
  • J-Gate
  • Naviga (Softweco)
  • Primo Central (ExLibris)
  • Research Papers in Economics (RePEc)
  • Summon (Serials Solutions/ProQuest)
  • TDOne (TDNet)
  • Ulrich's Periodicals Directory/ulrichsweb
  • WorldCat (OCLC)

Editors
Reuven Avi-Yonah
, University of Michigan Law School
Yuri Biondi, CNRS – ESCP Europe
Shyam Sunder, Yale University, School of Management

Advisory Board
Pier Francesco Asso
, University of Palermo, Italy
C. Richard Baker, Adelphi University, New York, USA
Sudipta Basu, Department of Accounting, Fox School of Business, Temple University Philadelphia (PA), USA
Robert Boyer, Cnrs - CEPREMAP and EHESS Paris, France
John Braithwaite, Australian National University, Canberra, Australia
William W. Bratton, Georgetown University Law Center, Washington DC, USA
Alain Burlaud, Chair of the Management Accounting and Control Unit, Cnam, Paris, France
Arnaldo Canziani, Università degli Studi di Brescia, Italy
Lino Cinquini, Scuola Superiore Sant'Anna, Pisa, Italy
Thomas Clarke, Centre for Corporate Governance, University of Technology, Sydney, Australia
Robert Colson, Grant Thornton LLP, New York, USA
Lawrence A. Cunningham, George Washington University, Washington DC, USA
Simon Deakin, University of Cambridge, Centre for Business Research, UK
Luca Fantacci, Bocconi University of Milan, Italy
Liu Feng, School of Business, Sun Yatsen University, Guangzhou, China
Raffaele Fiume, University of Napoli "Parthenope", Italy
Rolf Uwe Fuelbier, University of Bayreuth, Chair of International Accounting, Bayreuth, Germany
Yoshitaka Fukui, Aoyama Gakuin University, Tokyo, Japan
Giuseppe Galassi, Faculty of Economics, University of Parma, Italy
Jonathan Glover, Tepper School of Business, Carnegie Mellon University, Pittsburgh (PA), USA
Marco E. L. Guidi, University of Pisa, Italy
Christian Hoarau, Chair of the Financial Accounting and Auditing Unit, Cnam, Paris, France
Christopher Hossfeld, ESCP Europe Paris, France
Karim Jamal, Department of Accounting & MIS, School of Business, University of Alberta, Canada
David Kennedy, Institute for Global Law and Policy, Harvard Law School Cambridge, Massachusetts, USA
Thierry Kirat, CNRS - IRISSO, Université Paris 9 « Dauphine » Paris, France
Louis Klee, Past President of Convivium, France
Christoph Kuhner, University of Cologne, Chair of Financial Accounting and Auditing, Faculty of Economic and Social Sciences, Germany
Antoine Lyon-Caen, IRERP, Université de Paris 10 « Nanterre », France
Giuseppe Marzo, University of Ferrara, Italy
Patricia A. McCoy, Insurance Law Center & University of Connecticut School of Law, Hartford (CT), USA
Lawrence E. Mitchell, George Washington University Law School, Washington DC, USA
Sabine Montagne, CNRS - IRISSO, Universite Paris Dauphine Paris, France
Riccardo Mussari, Department of Business and Social Studies, Faculty of Economics "R. Goodwin", University of Siena, Italy
Susan Newberry, Faculty of Economics and Business, University of Sydney, Australia
Pascal Petit, Cnrs - University Paris 13 "North", France
Gary John Previts, Department of Accountancy, Weatherhead School of Management, Case Western Reserve University, Cleveland (Ohio), USA
Angelo Riva, European Business School Paris, France
Roberta Romano, Yale Law School, New Haven (CT), USA
Paulo Schmidt, Department of Accounting and Actuarial Sciences, Rio Grande do Sul Federal University (UFRGS), Porto Alegre, Brazil
Gerhard Schnyder, Cambridge Centre for Business Research - CBR, London Centre for Corporate Governance and Ethics - LCCGE, and King's College London, Department of Management, UK
Martin Shubik, Yale University, New Haven (CT), USA
Lynn A. Stout, Cornell Law School
Tomo Suzuki, Oxford University, UK
Gregory Waymire, Goizueta Business School, Emory University, Atlanta (GA), USA
Olivier Weinstein, President of Convivium
Jens Wüstemann, School of Business, University of Mannheim, Germany
Hidetoshi Yamaji, The Research Institute for Economics and Business Administration, Kobe University Hyogo, Japan
Hiroshi Yoshimi, Hokkaido University Accounting School Sapporo, Japan
Peer Zumbansen, Critical Research Laboratory in Law & Society and Osgoode Hall Law School, York University, Toronto, Canada

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