Minitrack on The role of accounting frameworks and digitalization in fostering recovery


Fostering recovery through metaverse business modelling

16-17 June 2022, Bucharest, Romania

Mini Track Chairs

  • Nadia Albu, Bucharest University of Economic Studies, Romania
  • Ewa W. Maruszewska, University of Economics in Katowice, Poland

“In business, as in life, change is the only true constant. From mitigating unprecedented business disruptors to adapting to new operational paradigms, professionals in all industries find themselves dealing with major changes — many of them driven by emerging technologies. Accounting is no exception.” (Michael Higgins, Forbes Council Member. Forbes, May 19, 2021)

New technological forces are buffering the accounting profession during this coronavirus pandemic. Are established accounting and business fundamentals being eclipsed with new era of digitalization, with big data, artificial intelligence or blockchain technology? Is this coronavirus pandemic transforming how we think about the financial information produced within the accounting system?
It seems that the new era provides an ongoing avenue for investigating the likely effects of changes on financial reporting, external auditing, managerial accounting, as well as overall decision-making in accounting (Arnold, 2018). Accounting academics are this invited to advance research on the role of digitalization in core business conventional depiction and in reshaping accounting from day-today business journalizing to digitally enhanced system that can foster the economic recovery.

The main topics covered by the hereby call for papers are related to:

  • Accounting with the use of artificial intelligence, machine learning, robotics blockchain

  • Automation of business processes, financial reporting, and accounting documentation

  • Advantages of cloud computing in accounting

  • Professional skills of future accountants working in digitalized environment

  • Technology driven changes in the traditional accounting system

  • Technology enhanced decision-making in public and private accounting

  • Understanding trust in accounting information systems

  • Forensic accounting after this coronavirus pandemic

Arnold V. (2018). The changing technological environment and the future of behavioural research in accounting. Accounting and Finance, 58, 315-339.

Nadia Albu

is professor of accounting and Deputy Dean of the Faculty of Accounting and Management Information Systems, in charge with research and international relations. Dr. Albu has been a teacher and researcher at ASE since 2000 and had in parallel an extensive international experience, including a master degree obtained in 2001 from Université d’Orléans, France, a Fulbright visiting professor grant obtained in 2014, a Deloitte-IAAER scholar grant between 2013-2016, and a visiting professorship at ESSEC Business School, France, since 2016. Dr. Albu is actively following the changes in the accounting profession globally, being part of teams conducting research for IFAC and Edinburgh Group. Her main research interests focus on the transformations of accounting systems in emerging markets, investigating the change and inertia in the accounting field (corporate reporting, auditing, management accounting etc.), acknowledging the importance of interdisciplinary research for an in-depth understanding of accounting phenomena in their environment.

Ewa W. Maruszewska

is professor of accounting at the University of Economics in Katowice (UEK), Poland. Dr Maruszewska has been a teacher and researcher at UEK since 1999 and had in parallel practical experience, including position of chief accountant and financial director in international corporation (2003-2018), expert of behavioural team in the Ministry of Finance (2018-2019), and economic advisor in the National Bank of Poland (2019-2020). She also takes participation in field tests performed by EFRAG (2020-2021). She performs expertise work in the field of money laundering, cash flow analyses for prosecutor’s offices and courts, and in the scope of application of accounting regulations for the Supreme Audit Office. Her main research interests focus on ethics and decision-making in accounting, investigation of international financial reporting standards’ application, and accounting for business combinations. She greatly appreciates cooperation with researchers from other countries interested in different areas of economics which allows for broad perspective and interdisciplinary research.