Reimagining Accounting for Inclusive Capitalism

Call for papers

Reimagining Accounting for Inclusive Capitalism

Journal Accounting, Auditing & Accountability Journal

Publisher Emerald Group Publishing

Submission Deadline 31 January 2027

About this Special Issue
Capitalism remains the dominant framework for organising global economic life, yet its promises of prosperity and inclusion have increasingly come under scrutiny. Concentration of wealth in the hands of a small fraction of the population, coupled with accelerating environmental degradation, has fuelled calls for more inclusive and sustainable forms of capitalism. The concept of Inclusive Capitalism seeks to reconcile profit‑making with broader societal goals such as environmental stewardship, social justice, and economic inclusion. However, its very emergence points to the failure of traditional, neoliberal capitalism to deliver on these promises.

Accounting occupies a central position in this rethinking. It defines what counts, what gets measured, and what gets valued, thereby shaping how performance, risk, and value creation are understood in capitalist systems. Far from being a neutral technical practice, accounting reflects and reproduces power structures, privileging financial capital over social, human, intellectual, and natural capitals. This special issue invites critical and constructive research that examines how accounting can be reimagined to support more inclusive, equitable, and sustainable forms of capitalism.

Submissions are welcome from accounting, finance, economics, law, sociology, political theory, linguistics, history, media studies, and related disciplines. Both theoretical and empirical work, including conceptual, methodological, and practice‑oriented studies, are encouraged.

Scope & Theme Areas
Contributions may address, but are not limited to, the following themes:

1. Historical and Conceptual Foundations

   • How capitalism has been historically conceptualised and how accounting has shaped the boundaries of inclusion and exclusion.

   • The role of accounting in demarcating formal and informal economies.

2. Accounting and the Language of Inclusion

   • How capitalism is linguistically constructed in corporate reports, policy documents, and the media.

   • The dominance of the term “capital” in relation to financial capital, and the implications for social, human, and natural capitals.

   • The use of metaphors and anthropomorphic language (e.g., “capitalism with a conscience”, “capitalism cares”) and their impact on accounting narratives.

3. Accounting and Technology

   • How emerging technologies shape accounting practices that either widen or narrow inclusion.

   • The role of accounting in digital platforms and social media in debates around corporate responsibility and inclusive capitalism.

   • How technology may entrench exclusion, concentrate power, or reinforce surveillance within capitalist systems.

4. Critical Perspectives on Accounting and Capitalism

   • How accounting practices reflect and reproduce capitalist logics.

   • Tensions between accountability, transparency, and inclusion in capitalist enterprises.

   • Feminist, indigenous, social, and counter‑accounting approaches as alternatives to dominant paradigms.

5. Institutional and Policy Dimensions

   • Role of governments, regulators, and standard‑setters in using accounting for more inclusive and responsible capitalism.

   • Implications of integrated reporting, sustainability standards, and ESG metrics.

   • How accounting can revalue labour, informal sectors, and non‑financial resources.

   • The place of impact investing, stakeholder capitalism, and B‑Corps in reshaping capitalism through accounting.

6. Religion, Culture, and Norms

   • How religious organisations, cultural traditions, and social norms influence accounting practices.

   • Pathways through which such practices can support or undermine financial and social inclusion.

7. Management Accounting Practices

   • How management accounting systems can incorporate multi‑capital perspectives.

   • The role of incentive structures, performance measurement, and information systems in shaping inclusive value‑creation thinking.

   • How managers’ mental models and behaviour change when multi‑capital and inclusive thinking are embedded into accounting systems.

Guest Editors

• Charl de Villiers, University of Auckland, New Zealand

• Ruth Dimes, The Open University, UK

• Anwar Halari, The Open University, UK

• Matteo Molinari, University of Bergamo, Italy

Key Dates

Submission Guidelines

• Manuscripts must be submitted via ScholarOne Manuscripts using the Accounting, Auditing & Accountability Journal submission portal.

• During submission, please select the special issue title “Reimagining Accounting for Inclusive Capitalism” from the dropdown menu under “Please select the issue you are submitting to.”

• Articles must be original, not previously published, and not under consideration for publication elsewhere while under review for this journal.

• Authors must strictly follow the author guidelines of the Accounting, Auditing & Accountability Journal, available on the journal’s Emerald page.

ServiceSetu Academics · Premier Platform for Academic Opportunities & Research Collaboration

Visit official website of the publisher