Call for Papers
Special Issue of Behavioral Research in Accounting

“Sociological Perspectives of Accounting”
Guest Editors: Mark Covaleski and Mark Dirsmith
Submission Deadline: March 1, 2010

Anthony Hopwood has long observed that few field studies have examined accounting in the contexts in which it operates. Indeed, in his 2006 plenary address as the American Accounting Association’s Presidential Scholar, Hopwood concluded that accounting research has become “increasingly detached from the practice of the craft…[as well as] too cautious and conservative, too rigid and traditional, and insufficiently attuned to grapple with the new, and to embrace novel insights and bodies of knowledge” (TAR 2007, 1365).  In part, he urged that more innovative field research be conducted, informed by theories derived from sociology and employing qualitative, naturalistic research methods. This special issue of Behavioral Research in Accounting (BRIA) is devoted to publishing original papers detailing field studies of accounting in natural organizational and institutional contexts which draw on sociological perspectives and employ qualitative methods.

Webster’s dictionary defines sociology as “the science of society, social institutions, and social relationships: the systematic study of the development, structure, and function of human groups conceived as processes of interaction or as organized patterns of collective behavior.” As such, a sociological perspective of accounting as a form of structure would focus on examining the multiple roles accounting plays in the social constitution of organizations and institutions, or on the social constitution of accounting. On this theme, for example, Fombrun (ASQ 1986) reasoned that forms of structure such as accounting may simultaneously serve as:

• technological solutions to the instrumental problems of production;
• political exchanges among contending organizational and institutional factions; and
• social interpretations within the organization and by its external, institutional constituents.

Although definitely not limited to this framework, this special issue of BRIA will be devoted to understanding such multiple, sometimes complimentary, sometimes competing roles of accounting in its natural contexts. Submissions are encouraged from the areas of managerial accounting, auditing, tax and financial accounting.

Submitted papers considered for this special issue will be subject to the standard double blind review process used by BRIA. As an option, authors are encouraged to recommend three possible reviewers from the accounting, sociology, or management disciplines. In keeping with the intent of encouraging innovation and in order to “grapple with the new, and to embrace novel insights and bodies of knowledge,” the special issue editors Mark Covaleski (mcovaleski@bus.wisc.edu) and Mark Dirsmith (eu3@psu.edu) would especially value papers exploring sociological perspectives and research methods that have not previously appeared in the accounting literature. Authors should strictly follow BRIA submission guidelines which can be found http://aaahq.org/abo/bria/briahome.htm.

Submissions are due by March 1, 2010. Papers should be submitted to tlibby@wlu.ca with the words BRIA Special Call in the subject line.