Accounting for the Future-The Impact of Digital Ecomony on the Financial Profession

Mini Track Chair

  • Adriana Dutescu, The Bucharest University of Economic Studies, Romania
  • Inna Paiva, Instituto Universitário de Lisboa (ISCTE-IUL) , Portugal

The new paradigms in the development of economy practices are forcing managers to rethink the strategies on sustainability and long-term development.  The role of accounting in this context is significant, not only in the area of cost estimation of a new agenda, but also on the scalability of the solutions proposed. Environmental management systems, corporate social responsibility, financial reporting, accountability and other environmental accounting practices are impacting the capabilities of   economic entities in the VUCA world. . This is an important and attractive research topic for academics and researchers. Big Data, Business Analytics and other digital tools, ESG reporting requirements, circular economy patterns and more should be integrated into the accounting endeavour, to enable additional value-added for entities  The Accounting minitrack chairs, jointly with The UNESCO Department for Business Administration, encourages participants as academic researchers, practitioners from the business sector, PhD students, people working in public administration (central bank, controlling authorities) and in the non-governmental sector, etc. to submit papers on the proposed topic.

A selection of the submitted papers will be published, subject to review, in the “Audit Financiar” journal. “Starting with 2017, “Audit Financiar” Journal is published on a quarterly basis. The Journal is scheduled for publication in February, May, August and November. This decision is due to the fact that we do not want to compromise the quality of published articles.

“Audit Financiar” Journal has been published by the Chamber of Financial Auditors in Romania since 2003 and has appeared without interruption ever since. During this period, the Journal obtained a reputation for the accounting profession, in general, and for financial auditors, in particular, as well as for academia. Its pages contain articles of authors from the scientific and university environment, both from Romania and abroad, and articles of professional practitioners, as well as of young researchers, focusing mainly on the fields of financial audit, accounting, finance, management and law. Starting with the first issue of the year 2015, the Journal has been published as a bilingual version (Romanian/English) and has been posted in a complete form, electronically on the Journal’s website.

Articles can be sent to: audit.financiar@cafr.ro or revista@cafr.ro.

The main topics covered by the hereby call for papers are related to:

  • Financial models to accommodate digitalisation and circular economy requirements
  • Financial reporting and sustainable leadership
  • Integrated Thinking and business models
  • Business Sustainability and ecological transitions
  • Social and environmental accounting
  • Scalability of the sustainable leadership
  • Innovation and technology in financial services
  • Environmental management accounting systems Innovation and technology in financial services
  • Performance management to support sustainability
  • Sustainability disclosures and communication.
  • Big Data Analytics and data-driven decision-making processes for sustainable businesses

Adriana Duțescu is a professor of Accounting at Department of Accounting and Audit, the Bucharest University of Economic Studies (ASE), Romania. Adriana has more than 25 years of academic experience, both as researcher and lecturer, alongside with a strong business experience in corporate reporting, strategic management and financial analysis. Full Professor and PhD Tutor, Adriana is the author of several professional and academic books on accounting topics and the author of several relevant articles and scientific papers upon financial reporting based on IFRS, auditing, financial instruments, performance systems in specific industries etc. She is a chartered financial auditor with relevant business experience and expertise. At the international level Adriana has contributed to the activity of the Federation of European Experts (Accountancy Europe), within the Accounting Working Group, to the European Financial Reporting Advisory Group, as a member of the Supervisory Board and to HERMES (Higher Education and Research in Management of European Universities) She currently supervises several doctoral theses in the areas of financial reporting, performance management and risk models.

Inna Paiva, PhD, is an Associate Professor with habilitation in Accounting at the Instituto Universitário de Lisboa (ISCTE-IUL) and Vice-Dean of Iscte Business School, Portugal. She also is Integrated Researcher in Business Research Unit (BRU-IUL), Lisbon, Portugal. She has more than 17 years’ experience of teaching in master’s programmes and programmes for executive education, and engages with courses related to financial accounting, public sector accounting and sustainability reporting. She currently supervises several doctoral theses in the areas of financial reporting, public sector accounting and ESG reporting.

At the international level, she regularly presents her research findings at the most prestigious scientific accounting conferences, including the annual congress of the European Accounting Association. She has published her research in book chapters and in journals such as the Sustainability Accounting, Management and Policy Journal, Journal of Accounting in Emerging Economies, Journal of Accounting and Organizational Change, Journal of Cleaner Production, the Spanish Journal of Finance and Accounting, the Review of Accounting and Finance.

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