The growing internationalisation of markets, the relaxation of constraints on capital flows between countries and the creation of different economic unions initiated the flow of capital, goods and services across national borders, growth and diffusion of shareholding, as well as increasing merger activity among the world’s largest stock exchanges. These changes have created interest in understanding the merits of new developments in accounting, auditing, corporate governance and management to a new qualitative level.
In spite of the importance of research on the merits of new developments in accounting, auditing, corporate governance and management, not many studies take a holistic approach to these issues. It is the aim of this special issue to fill a vacant niche for something that combines a variety of different aspects related to new developments in all of these business disciplines associated with globalisation.
The issue deliberately encourages a broad view of the origins and development of business, accounting and management with an emphasis on their functions in an increasingly interdependent global economy, and welcomes manuscripts that explain current international business practices, with related theoretical justifications, and identify the criticisms of current practices.
Suitable topics include but are not limited to:
- Harmonisation of accounting
- Auditing
- Corporate governance
- Capital market research
- Accounting information systems
- Business strategy
- Global leadership
- Social responsibility
- Corporate ethics
- Sustainability
- Management and entrepreneurship
- Electronic financial reporting
- Information transparency
- Business information supply chains
Submissions deadline: 20 August, 2013
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