征稿期刊

Accounting, Auditing & Accountability Journal

期刊级别

SSCI (JCR 2023)

IF 4.6

Q1 (BUSINESS, FINANCE 29/231)

征稿主题

Accounting Beyond Disruption: Risk Work for Sustainable and Resilient Global Supply Chains

细分领域

What new accounting processes and structures like scenario planning have organisations developed to identify and monitor supplier-related risks and culture, and how do they work? For instance, what measures are used to mitigate performance and relational risk issues and help stabilise them?

How do new measures impact trust and the flow and dynamics of interaction in the network?

How do different accounting tools impact organisations’ ability to mitigate supply chain disruption risks?

What are the limitations in conventional performance measurement systems, and what innovations have been developed and used to ensure readiness for future disruptions?

What is the role of accounting in helping organisations understand and communicate their supply chain risk appetite?

Have organisations changed their supply chain procurement processes? What is the accountant’s role in such processes?

What new practices are being introduced to improve whole-of-operation visibility? Are open book accounting agreements beneficial or a constraint? For instance, is it more challenging to agree between suppliers on the materiality of various risks?

How are management control mechanisms designed/used to make the supply chain resilient and sustainable?

How does emerging technology support/constrain accounting for the risks in the supply chain? How can data analytics and visualisation tools and technologies support supply chain risk management decisions?

How do organisations embed supply chain risk management capabilities in business decision-making?

What is the role of the management accountant and business controller in detecting and controlling risks in supply chains?

To what extent do organisations model different supply chain scenarios and develop contingency plans?

How will the recent developments in sustainability reporting regulations impact companies’ perspectives and work with suppliers to mitigate risk?

Will green accounting or sustainable finance trickle down into supply chains and make some suppliers riskier than before?

In what way are social dimensions of sustainability, such as “modern slavery” and human rights violations, incorporated in companies' risk management practices for managing their supply chains?

Transition and reputational risks in global supply chains may prompt companies to re-evaluate their supplier relationships and management control practices, allowing suppliers to assume greater responsibility than previously. How are these extra responsibilities orchestrated?

重要时间

Submission Deadline: 30 September 2024

原文：https://www.emeraldgrouppublishing.com/calls-for-papers/accounting-beyond-disruption-risk-work-sustainable-and-resilient-global-supply