Reimagining Accounting for Inclusive Capitalism
DETAILS
Call for Papers – Reimagining Accounting for Inclusive Capitalism
Journal: Accounting, Auditing & Accountability Journal
Publisher: Emerald Publishing
Submission deadline: 31 January 2027
This special issue invites critical and constructive work on how accounting can be reimagined to support more inclusive and sustainable forms of capitalism. It recognises that capitalism is producing stark inequality and environmental breakdown, and that accounting is central to legitimising and shaping these outcomes. The SI seeks contributions that theorise, critique, and redesign accounting practices to better value social, environmental, and human capital, and to broaden inclusion in economic life.
Types of research this SI invites
Type of research | Typical focus |
|---|---|
Critical / interpretive studies | How accounting reproduces or challenges capitalist logics and exclusion |
Mainstream / empirical work | ESG, integrated reporting, impact investing, B‑Corps, and multi‑capital accounting |
Conceptual / methodological work | New frameworks for inclusive accounting and alternative value‑measurement systems |
Guest editors
Prof Charl de Villiers, University of Auckland, New Zealand
Prof Ruth Dimes, The Open University, UK
Prof Anwar Halari, The Open University, UK
Prof Matteo Molinari, University of Bergamo, Italy
List of suggested topic areas
Historical and conceptual foundations: How accounting has shaped inclusion and exclusion in capitalist systems
Accounting and the language of inclusion: How “capital” and “inclusive capitalism” are linguistically constructed in reports, policy, and media
Accounting and technology: How digital platforms, AI, and surveillance logics affect inclusion and exclusion in accounting systems
Critical perspectives: Feminist, indigenous, and social‑accounting approaches to challenging dominant capitalist accounting
Institutional and policy dimensions: Integrated reporting, sustainability standards, ESG metrics, stakeholder capitalism, and B‑Corp accounting
Religion, culture, and norms: How religious and cultural traditions influence accounting‑driven inclusion or exclusion
Management accounting and multi‑capital thinking: How incentive systems and performance measures can embed social, environmental, and human capital
Submission information
Submissions open on 1 November 2026 and the final deadline is 31 January 2027.
All manuscripts must be submitted via ScholarOne Manuscripts:
https://mc.manuscriptcentral.com/aaaj
Authors should select “Reimagining Accounting for Inclusive Capitalism” from the special‑issue drop‑down menu.
Follow the journal’s Author Guidelines:
https://www.emeraldgrouppublishing.com/journal/aaaj
Papers must be original and not under review elsewhere while under consideration for AAAJ.
Workshop (optional, in Bergamo, Italy)
A workshop is scheduled for 7 July 2026 at the University of Bergamo, co‑sponsored by the Juncture: Dialogues on Inclusive Capitalism research centre. Participation is free and not required for special‑issue submission.
Abstract deadline: 20 May 2026 (300–500 words)
Submission email: anwar.halari@open.ac.uk
Workshop organisers: Ruth Dimes, Matteo Molinari, Tahmineh Beheshti, Valeria Zanotti
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