Call for Papers: EUROPEAN ACCOUNTING REVIEW

                           CALL FOR PAPERS

                           SPECIAL SECTION

                      EUROPEAN ACCOUNTING REVIEW
                                  ON
             ACCOUNTING, INNOVATION AND ENTREPRENEURSHIP

                            Guest editors:
             Antonio Davila (IESE-University of Navarra)
                      Daniel Oyon (HEC Lausanne)


     BACKGROUND:

     Innovation and entrepreneurship have become an important
     field of management research. Their relevance in research
     is a reflection of their importance in practice. Silicon
     Valley is not an outlier anymore. Valleys are emerging
     throughout the world. Governments have understood the
     importance of entrepreneurship to having dynamic economies
     and have created funds to support the creation of new
     companies. However, a large number of promising new
     ventures are failing at the growth stage; precisely when
     managerial accounting becomes an important element.
     Moreover, these new entrepreneurship and innovation
     clusters are based on networked communities, where
     information exchange is a key aspect of their functioning;
     given the information-based nature of accounting,
     researching its role in these communities is of relevance.
     Venture capital has also become a global industry with its
     own accounting challenges, for instance, how are returns
     measured when there is no liquidity and high levels of
     uncertainty?

     Innovation has become the source of competitive advantage
     that various actors refer to in order to compete in the
     global arena. But medium and large companies don't get the
     level of innovation that they are looking for. Incremental
     innovation crowds out radical innovation putting the long
     term survival of the company at stake. Often the use of
     certain performance measures such as financial tools are
     responsible for this bias. In other cases the incentives
     explain the lack of innovation. Yet in other companies is
     lack of systems and processes or a social system that does
     suppresses risk taking. All these issues are intimately
     related to accounting and control. But accounting has
     traditionally been perceived as hindering innovation and
     thus better to be ignored. Is it true? How does accounting
     help innovation efforts?


     TOPICS:

     This special section of the European Accounting Review is
     devoted to examining the role of accounting in innovation
     and entrepreneurship. We believe that the intersection of
     these fields is important for research as well as practice.
     While this new knowledge should be grounded in existing
     accounting knowledge, it needs to evolve to fit the unique
     characteristics of this new phenomenon.  As such, we
     encourage approaches from all theoretical perspectives and
     research methodologies. The topic is very rich and will
     benefit from a diverse set of perspectives. Contributions
     will be valued based on their originality and research
     quality. Some of the broad topics that can be addressed
     include:

     - The role of accounting in startup companies' investment
       decisions
     - The structuring of management control systems in
       incremental and radical innovation projects
     - Performance measurement and rewards in innovation
     - Liability of newness and the relevance of accounting
     - Accounting and company growth
     - Innovation clusters and the role of accounting in inter-
       firm innovation efforts
     - Valuing innovation
     - Accounting and the monitoring and decision-making
       processes in social innovation
     - Accounting, governance and family owned firms
     - Reporting and control in government-based organizations
       to support innovation and entrepreneurship


     PAPER SUBMISSION PROCEDURE:

     Submitted papers considered for this special section will
     be subject to a double blind review process. Authors are
     encouraged to contact the guest editors in advance should
     there be any matters on which they require clarification or
     guidance:

     Email:         MAILTO:ADavila@iese.edu
              or    MAILTO:Daniel.Oyon@unil.ch

     Authors should strictly follow EAR submission guidelines
     which can be found at:

     http://www.tandf.co.uk/journals/authors/rearauth.asp

     Submissions in electronic format (MS Word) should be sent
     to the EAR editorial office in Madrid (Spain), via e-mail:

     Email:         MAILTO:ear@ie.edu

     The subject of the message containing the electronic
     submission should include a reference to "Special Section
     on Accounting on Innovation and Entrepreneurship".
     Additionally, one hard-copy of the paper should be sent to:

     CONTACT:       Professor Salvador Carmona, Editor
                    EAR
                    Calle Pinar, 15-1B
                    28006 Madrid (Spain)

     The deadline for submissions is November 30, 2007.
Posted 9/20/07