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Accounting, Economics, and Law: A Convivium

Edited by: Reuven S. Avi-Yonah, Yuri Biondi,  and Shyam Sunder
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  • Rapid online publication of contributions as “ahead-of-print” versions

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.

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. 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.

Information on submission process

Journal Metrics

Cite Score
European Reference Index for the Humanities
SCImago Journal Rank
Source Normalized Impact per Paper


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

Please find us on Facebook (https://www.facebook.com/CONVIVIUM.AEL/) and LinkedIn (https://www.linkedin.com/groups/7419651/).

Call for papers and annual meetings

Next Annual Meeting
SASE 2021, Amsterdam, 3-5 July, 2021

Please find the call for proposals here.

Past Annual Meetings

SASE 2020, Virtual, 18 - 21 July 2020 --- Program
SASE 2019, New York City, 27 – 29 June, 2019 --- Program
SASE 2018, Kyoto (Japan), 23 – 25 June, 2018 --- Program
SASE 2017, Lyon (France), 29 June – 1 July, 2017 --- Program
SASE 2016, Berkeley, 23 – 25 June, 2016 --- Program
SASE 2015, London, 2 – 4 July, 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

CONVIVIUM remembers the late Martin Shubik and Lynn Stout, gifted scholars and dear friends. Through their remarkable ideas and insights, both helped found and shape the CONVIVIUM with their advice and inaugural contributions, respectively "A Note on Accounting and Economic Theory: Past, Present, and Future" and "Risk, Speculation, and OTC Derivatives: An Inaugural Essay for Convivium".

CONVIVIUM published a book symposium on Lynn's "Shareholder Value Myth" and a book symposium on Martin's "Guidance of an Enterprise Economy".

Abstracting & Indexing

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

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Online Submission of Manuscripts

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Hybrid Open Access

For complete details on hybrid open access publishing at De Gruyter please see: https://www.degruyter.com/page/560

Effective 1st January 2016, authors from an institution affiliated with either the Association of Dutch Universities (VSNU), the Consortium of Swiss Academic Libraries or some UK libraries participating in the Jisc Collections SMP may publish primary research and review articles open access in any of De Gruyter's OnlineOpen journals at a discount of 90% of the APC price. For more information and to confirm whether your institution is eligible please see the following:

The Netherlands: https://www.degruyter.com/page/1461
The UK: https://www.degruyter.com/page/1462
Switzerland: https://www.degruyter.com/page/1463

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



Researchers and practitioners interested in accounting, law, and economics