Tracing the Past, Formulating Accounting for the Future

How Accounting Shapes Memory, Accountability and Society

Call for Papers

Accounting History plays an increasingly important role in a world characterised by profound economic, social, and environmental uncertainty. In an era shaped by artificial intelligence, digital transformation, climate change, democratic transitions, sustainability challenges, and evolving forms of accountability, it has become increasingly evident that understanding the present requires a critical engagement with the past.

The 2nd International Congress on Accounting History aims to bring together national and international scholars and practitioners to reflect upon, share, and discuss how historical research can contribute to addressing today’s major societal challenges and strengthen the role of Accounting History as a core field within the social sciences.

Under the theme “Tracing the Past, Formulating Accounting for the Future”, the Congress is founded on the premise that accounting is not merely a technical practice, produced under a technical system of recording and reporting economic events, but increasingly a social and a moral practice that shapes collective memory, accountability, ethical behaviours, institutions, and the organisation and prospects of society itself. Accordingly, the Congress welcomes research that builds bridges between the past, present, and future, fostering dialogue among accounting academics and practitioners, critical accounting scholars, economic and business historians, public administration researchers, sociologists, political scientists, and organisational studies scholars under an expectation of accounting for a better world tomorrow.

Congress Objectives

• To promote innovative research in Accounting History and its relationship with contemporary societal challenges.
• To examine the role of accounting during periods of instability, crises, and natural disasters.
• To strengthen interdisciplinary dialogue between history, accounting, and the broader social sciences.
• To explore the contribution of Accounting History to addressing contemporary global challenges.
• To foster international research networks and collaborative projects.
• To explore and understand the motivations and future potential of accounting for world betterment.

Topics of Interest (including, but not limited to)

• History of accounting, accountability, and governance
• Accounting, the State, democracy, and public value
• Empire, colonialism, and post-colonialism
• Gender, race, and marginalised histories
• Accounting, war, and conflict
• History of public sector accounting
• History of the professionalisation of accounting
• History of auditing
• History of sustainability and social and environmental accountability (SEA)
• Archives, memory, heritage, and culture
• Artificial intelligence, digitalisation, and new accountability infrastructures
• Biographies of influential figures in understanding accounting past
• Methodologies and emerging approaches in Accounting History

Paper Submission

The Congress welcomes submissions of original, unpublished full papers written in either Portuguese or English. Papers should be between 6,000 and 10,000 words and will undergo a double-blind peer review process.

Review Criteria

Submissions will be evaluated according to the following criteria:

• Originality
• Scientific relevance
• Accounting for a better world
• Contribution to the advancement of knowledge in its various dimensions
• Methodological quality
• Theoretical rigour
• Clarity of writing

Important Dates

Publication Opportunities

All abstracts of papers included in the programme of the 2nd International Congress on Accounting History will be published in the Congress Abstract Book, available in both print and digital formats with an ISBN.

A Special Issue on the theme Accounting History for Tomorrow is planned for publication in the Accounting and Management Review (AMR) in 2029. Further details will be announced in due course. The Special Issue will be based on papers presented at the Congress.

“AMR” Awards

The Scientific Committee of the 2nd International Congress on Accounting History will present two “AMR” Awards:

· Best Paper Award

· Early Career Researcher Award (for papers whose first author is either a doctoral candidate or has obtained a doctoral degree within the previous three years)

Both awards are intended to recognise outstanding contributions to the advancement of knowledge in the field of Accounting History.

During the submission process via EasyChair, authors will be invited to indicate whether they wish to be considered for the “AMR” Awards, thereby expressing their willingness to submit their paper for publication in the Accounting and Management Review.

Each award recipient will receive:

· An official certificate.

· A monetary prize of €500.

Eligibility for the award is conditional upon submission of the paper to the Accounting and Management Review for consideration for publication in the Special Issue.

The AMR Awards will be announced and presented during the Congress Closing Ceremony.