17 November 2014

Call for papers: "Evidence-Based Management Practices in Accounting and Finance"

For a special issue of the International Journal of Management Practice.

In recent decades, a great deal of scientific research has been carried out on issues relevant to management practices. Evidence-Based Management (EBM) means making decisions based on best accessible facts, that is, scientific findings and unbiased organisational facts. It is a field that explicitly applies the contemporary and optimal evidence in management and decision making processes. EBM emerged as a separate discipline of management initially from healthcare (Sackett and Rosenberg, 1995; Sackett et al., 1996). In early 1999, the systematic foundation of EBM started to appear and the entry of EBM into the behavioural sciences enabled more effective decision making. In the first decade of the 21st century, EBM gained popularity due to Evidence Oriented Organizing; Strategic-Finance; Marketing; Healthcare-Finance and Policy-Making (Walshe and Rundall, 2001; Sanderson, 2002; Junco et al., 2010; Armstrong, 2011; Rowley, 2012; Tourish, 2013).

This special issue aims to document the increasing acceptance and popularity of decision making based on the available evidence. It invites manuscripts of new ideas on EBM practices. More particularly, the special issue focuses on accounting and finance, one of the emerging areas of EBM decision making, and will contribute to the literature with suggestions and recommendations to policy makers and practitioners. It also has a unique angle targeting the evidence-based managerial decisions made by firms operating at the international level. Empirical evidences from national settings such as India, China, Japan, Korea and emerging Asian markets are welcome.

Armstrong, J. S. (2011). Evidence based advertising: an application to persuasion. International Journal of Advertising, Vol.30, No. 5, pp.743-767.
Junco, J. G., Zaballa, R. D., & Perea, J. G. (2010). Evidence-based administration for decision making in the framework of knowledge strategic management. The Learning Organization, Vol. 17, No. 4, pp.343-363.
Rowley, J. (2012). Evidence based marketing. International Journal of Market Research, Vol. 54, No. 4, pp.5215-41.
Sackett, D. L., & Rosenberg, W. M. (1995). The need for evidence-based medicine. Journal of the Royal Society of Medicine, Vol. 88, No.11, pp.620-624.
Sackett, D. L., Rosenberg, W. M., Gray, J. A., Haynes, R. B., & Richardson, W. S. (1996). Evidence based medicine: what it is and what it isn't. BMJ, Vol. 312, No. 7023, pp.71-72.
Sanderson, I. (2002). Evaluation, policy learning and evidence‐based policy making. Public administration, Vol. 80, No. 1, pp.1-22.
Tourish, D. (2013). ‘Evidence based management’, or ‘evidence oriented organizing’? A critical realist perspective. Organization, Vol. 20, No. 2, pp.173-192.
Walshe, K., & Rundall, T. G. (2001). Evidence‐based management: from theory to practice
in health care. Milbank Quarterly, Vol. 79, No. 3, pp.429-457.

Topics include, but are not limited to, the following:
  • Economics of auditing
  • Role of accounting
  • Financial reporting and disclosure
  • Tax regulations
  • Forensic accounting
  • Managerial accounting
  • Asset pricing
  • Corporate finance
  • Corporate governance
  • Disclosures and earnings quality
  • Financial institutions and market linkages
  • Market microstructure
  • Derivatives and regulation

Important Dates
Submission of Manuscripts: 30 June, 2015
Notification to Authors: 31 August, 2015
Final Versions Due: 31 October, 2015
Final Decision/Notification: 15 November, 2015

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