CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) IN 2023
CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) IN 2023

Summary/Abstract: Research methods for current accounting developments Motivation Contemporary accounting is undergoing a substantive transformation. Notable reasons for these changes include the digitization of the economy, as well as ostensibly renewed pressures for socio-economic activities to be sustainable and more socially responsible. The observed trends contribute to the expansion of accounting boundaries. Contempo-rary accounting includes not only monetary measurement methods but multidimensional projections of the economic activity of people and organizations using numbers, narratives, graphic elements, and multimedia. In contrast to the promoted and popular normative positionings, accounting thought and practices are neither objective nor independent. Accounting in both these strata is a social product of the times and places in which it is embedded and operationalized. This view is reflected in a wide spectrum of current social scientific research in accounting.The indicated trends translate into methodological challenges and innovations in accounting research. The virtualization of economic and social relations provides a new type and quality of research material in the form of digital traces of individual and or-ganizational activities. New technologies also enrich the set of research tools with new methods and techniques, e.g., mobilizing artificial intelligence. The orientation of ac-counting to social responsibility, on the other hand, favors the multidimensionality of inquiries and drawing from theoretical and methodological developments from other disciplines.

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