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Accounting History has been the subject of much research in specialised accounting history journals for some time. Such journals have offered valuable insights, not only on accounting in history, but also contribute to our understanding of present-day accounting and business contexts.

Prior literature, such as Carnegie and Napier (2002) and McBride and Verma (2021), have noted the importance of comparative international accounting history. While there is accounting history literature set in an Irish context (e.g. the various works by Killian, Ó hÓgartaigh, O’Regan, and Quinn), more is to be welcomed. Thus, this Special Issue of Accounting, Finance & Governance Review (AFGR) draws on the journal’s historical roots as the Irish Accounting Review and particularly welcomes papers drawing on or connected to an Irish context. However, submissions of papers drawing on other contexts are also welcomed. Suitable topics include financial accounting/reporting, management accounting, finance or governance/accountability, which are welcomed. Submissions should employ archival or other historical data.

Some potential areas of interest include the following, which is not intended as an exhaustive list:

● Development of the accounting profession in Ireland
● The history of accounting education in Ireland
● Prosopographies or biographies of historical groups or figures connected to the Irish accounting profession
● Empirical cases of financial accounting/reporting and its historical development in Ireland
● Comparative international accounting history of Ireland and other jurisdictions
● Management accounting within Irish businesses or those with connections to Ireland
● Accounting in charities, local government or central government from a historical perspective
● Accounting in local/small business, religious organisations, parishes, estates
● The history of accounting information systems in the Irish context.

References:

Carnegie, G. D., & Napier, C. J. (2002). Exploring comparative international accounting history. Accounting, Auditing & Accountability Journal, 15(5), 689-718.
McBride, K., & Verma, S. (2021). Exploring accounting history and accounting in history. The British Accounting Review, 53(2), 100976.

AFGR Special Issue – useful information

● Paper submissions for the AFGR special issue will open in July 2024.
● Paper submissions should be made via the AFGR submission page at https://afgr.scholasticahq.com/for-authors. When submitting, please choose “Special Issue” as the article type.
● Papers deemed suitable for the Special Issue in terms of scope and quality will be double-blind reviewed.
● Papers that fall outside the scope of the Special Issue or are considered unlikely to be completed in time or to the quality for the Special Issue will be desk rejected.
● The final date for submission for papers to the AFGR Special Issue is 31 May 2025. Papers submitted later will not be considered.

General guidelines to authors for AFGR submission

● There is no submission fee.
● The Special Issue is intended to be published in 2026.
● All accepted papers will make an original contribution to prior literature and meet the high publication standards of AFGR.
● The Guest Editors will review and edit all submissions and make recommendations to the Joint Editors of AFGR.
● The Joint Editors of AFGR will exercise an oversight role prior to publication.

Guest Editors

Professor Martin Quinn, Queen’s University, Belfast, Northern Ireland (email: martin.quinn@qub.ac.uk).

Professor Alonso Moreno, University of Jaén, Spain.
(email: alonso.moreno@ujaen.es).

Dr Mike Farrell, University College Cork, Cork, Ireland
(email: mike.farrell@ucc.ie)