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In the current business environment, companies are leveraging technological advancements, digital transformations, and innovations to meet the expectations of their stakeholders and shareholders in terms of performance and sustainability. In this context, accounting activities are regarded as a fundamental aspect of any organisation, as they encompass vital data that is essential for the company’s evolution and performance.
The digitalisation of the business landscape, along with the expansion of technological advancements, is altering the traditional dynamics between organisations’ strategies, structures, and finance functions. This is leading to a reconstruction of the accounting profession and the role of the practitioners. An increasing number of routine processes are being replaced by digital technologies, allowing accountants to adopt more flexible practices. However, these factors may also contribute to an increase in the risk of de-professionalisation, given the difficulties that practitioners face in finding a balanced approach between their role and the profession’s reshaping.
The main topics covered by the hereby call for papers are related, but not limited to:
Vlad-Andrei Porumb
is an Associate professor (Reader) of Accounting in the Accounting and Finance Division of the Alliance Manchester Business School (AMBS), which he joined in September of 2021. Previously, he was an assistant professor in the Accounting department at the University of Groningen. He obtained his Advanced Master in Business Administration Research at ESSEC Business School and, in 2016, his Ph.D. from THEMA Research Center at the Cergy-Paris University. The central theme of Vlad’s research projects is the effect of accounting, auditing, and banking regulation on companies’ earnings quality and debt contracting. He also investigates the development of the space economy. Additionally, he is interested in the role of individual audit partner characteristics in explaining variations in audit quality. Vlad has been a part of multiple projects that have been published or have been accepted for publication in prestigious journals (Contemporary Accounting Research, Strategic Management Journal, Harvard Business Review, European Accounting Review, Corporate Governance: An International Review, Abacus, and Journal of Banking & Finance).
Sînziana-Maria Rîndașu
is a lecturer at the Bucharest University of Economic Studies, within the Department of Management Information Systems of the Faculty of Accounting and Management Information Systems and Vice Dean for International Relations and Research. She holds a Ph.D. in Accounting, awarded in 2019 and teaches a range of subjects within the field of management information systems. Her research interests are focused on the digitalisation of the accounting profession, accounting information systems, sustainability accounting and reporting systems, mobile applications, and cybersecurity. She carries out peer reviews for several publications in the field of accounting information systems.
Mirela Nichita
is an Associate Professor at the Bucharest University of Economic Studies (Romania) and a member of the Accounting and Audit Department. Her research primarily focuses on intangible assets and nonfinancial reporting, including sustainability and SDGs (Sustainable Development Goals) reporting in Central and Eastern European countries. Her interest in nonfinancial reporting emerged in response to the evolving European legislation and the ongoing transformation of accounting practices. Mirela has published several academic and professional papers, particularly on financial reporting under IAS/IFRS standards and the SDGs. Currently, she serves as vice-dean of the Faculty of Accounting and Management Information Systems, overseeing the academic activities portfolio. She firmly believes that the continuous development of research methods and theoretical approaches demands constant learning and perseverance to stay relevant in academia. Additionally, she considers holistic thinking a vital component for advancing academic career and achieving meaningful accomplishments.
