Innovation in accounting, controlling and auditing: challenges and prospects

In a context marked by the acceleration of digital, environmental and societal transitions, accounting, controlling and auditing (ACA) are facing unprecedented challenges that call for conceptual, technological, methodological and pedagogical innovations. Innovation is no longer limited to the adoption of new tools, but also concerns the redefinition of the aims, uses and representations of the accounting professions.
This 47th AFC congress invites researchers to examine the forms, drivers and implications of innovation in accounting, controlling and auditing. The aim is to explore how these developments are transforming professional practices, regulatory frameworks, stakeholder expectations and teaching content and methods.

THEMATIC AXES (NON-EXHAUSTIVE)

• Technological innovation and the digitalization of the accounting and auditing professions: Artificial Intelligence (AI), blockchain, big data.
• The integration of Environmental, Social and Governance (ESG) criteria into reporting practices and accounting models.
• The transformation of accounting standards in the era of sustainability and green taxonomy.
• New forms of management control in agile or hybrid organizations.
• Managerial innovations and new tools for steering global performance.
• Ethical, transparency and regulatory issues in a rapidly changing environment.
• Pedagogical innovation in accounting and auditing: hybridization of formats, experiential learning.
• The role of academic and professional institutions in disseminating and regulating innovations.
• The impact of accounting innovations in the public sector, associations and the Social and Solidarity Economy (SSE).

Contributions may take a variety of approaches (empirical, theoretical, critical, experimental) and mobilize multidisciplinary frameworks from accounting, control, auditing, finance, strategy, organizational sociology or educational sciences.