Specialized expertise in accounting, economics, and law
Insightful research on most relevant problems within the scope of the journal
Rapid online publication of contributions as “ahead-of-print” versions
Objective The Journal of Accounting, Economics, and Law: A Convivium (CONVIVIUM) 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.
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. 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, 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, allowing them to move beyond the anonymity of the process, if they so choose, which seems to have outlived its usefulness in the Internet age. Blind peer review is always a choice if this is not preferable.
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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Editors Reuven Avi-Yonah, University of Michigan Law School Yuri Biondi, CNRS – IRISSO (University Paris Dauphine PSL) Jonathan Glover, Columbia University, New York, USA Karthik Ramanna, University of Oxford and Harvard Business School Shyam Sunder, Yale University, School of Management Matthias Thiemann, Sciences Po, Paris
Founding Editors Reuven Avi-Yonah, University of Michigan Law School Yuri Biondi, CNRS – IRISSO (University Paris Dauphine PSL) 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 James Chan, The University of Illinois at Chicago, USA 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 Steven Dean, University of New York School of Law, USA 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 Nohora Garcia, National University of Columbia, Columbia Giuseppe Galassi, Faculty of Economics, University of Parma, Italy Mauro Gallegati, Marche Polytechnic University, 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 Sebastian Lechevalier, Ecole des Hautes Etudes en Sciences Sociales (EHESS), France 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 Fadi Shaheen, Rutgers University, USA †Martin Shubik, Yale University, USA †Lynn Stout, Cornell Law School, USA Tomo Suzuki, Waseda University, Japan 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