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Accounting, Economics, and Law: A Convivium

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

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    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.

    • 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

    Article formats
    Original Research Articles, Commentaries, and Book Reviews.

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    The journal was founded in January 2009. Our annual CONVIVIUM is currently organized through the SASE Research Network n. P ‘Accounting, Economics and Law’

    Call for papers and annual meetings

    Next Annual Meeting
    Berkeley, 23-25 June 2016: Program

    Past Annual Meetings
    SASE 2015, London, July 2-4, 2015 --- Program
    SASE 2014, Chicago, 10-12 July, 2014 --- Program
    SASE 2013, Milano, 27-29 June 2013 --- Program
    SASE 2012, Boston, 28-30 June 2012 --- Program
    SASE 2011, Madrid, 23-25 June 2011 --- Program

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    Editorial Information

    Reuven Avi-Yonah, University of Michigan Law School
    Yuri Biondi, CNRS – ESCP Europe
    Jonathan Glover, Columbia University, New York, USA
    Sebastien Lechevalier, Ecole des Hautes Etudes en Sciences Sociales (EHESS), France
    Karthik Ramanna, University of Oxford and Harvard Business School
    Shyam Sunder, Yale University, School of Management
    Matthias Thiemann, Frankfurt University, Germany

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

    Advisory Board
    Guler Aras, Yildiz Technical University, Turkey
    C. Richard Baker, Adelphi University, 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, Australia
    William W. Bratton, Georgetown University Law Center, USA
    Alain Burlaud, Chair of the Management Accounting and Control Unit, Cnam, France
    Arnaldo Canziani, Università degli Studi di Brescia, Italy
    Nihel Chabrak, United Arab Emirates University, UAE
    Lino Cinquini, Scuola Superiore Sant'Anna, Italy
    Thomas Clarke, Centre for Corporate Governance, University of Technology, Australia
    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
    Raffaele Fiume, University of Napoli "Parthenope", Italy
    Neil Fligstein, Department of Sociology, University of California Berkeley, USA
    Rolf Uwe Fuelbier, University of Bayreuth, Chair of International Accounting, Germany
    Yoshitaka Fukui, Aoyama Gakuin University, Japan
    Giuseppe Galassi, Faculty of Economics, University of Parma, Italy
    Marco E. L. Guidi, University of Pisa, Italy
    Colin Haslam, Queen Mary University of London, England
    Christian Hoarau, Chair of the Financial Accounting and Auditing Unit, CNAM, 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, USA
    Thierry Kirat, CNRS - IRISSO, Université Paris « 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
    Feng Liu, School of Business, Xiamen University, China
    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, USA
    Kurt Mettenheim, FGV-EAESP, Fundação Getulio Vargas Escola de Administração de Empresas de São Paulo, Brazil
    Hideaki Miyajima, Waseda University, Graduate School of Commerce, Tokyo, Japan
    Sabine Montagne, CNRS - IRISSO, Université Paris Dauphine Paris, France
    Philippe Moutot, European Central Bank, Frankfurt, Germany
    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, USA
    Angelo Riva, European Business School, France
    Roberta Romano, Yale Law School, USA
    Paulo Schmidt, Department of Accounting and Actuarial Sciences, Rio Grande do Sul Federal University (UFRGS), 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, USA
    Lynn A. Stout, Cornell Law School
    Tomo Suzuki, Oxford University, UK
    Gregory Waymire, Goizueta Business School, Emory University, USA
    Olivier Weinstein, President of Convivium
    Paul Williams, North Carolina State University, Poole College of Management, USA and University of Strathclyde, Scotland
    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, Canada

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