Call for Papers
Call for Papers – Special Issue
Digital Entrepreneurship – A Social Interaction Perspective
Eric Braune, INSEEC Business School (France)
Leo Paul Dana, Professor, Montpellier Business School (France)
Frédéric Teulon, IPAG Business School, Paris (France)
Aims and Scope
Social interaction is important to consider when studying entrepreneurship (Aldrich and Zimmer, 1986). Around the world, social networks are important to various degrees; Berger et al (2015, p. 462), observe that Arab wasta is similar to Chinese guanxi. Social interaction is perhaps even more important in the case of digital entrepreneurship, because of the new and complex context that it introduces. Addressing the then-novel technology of the Internet, Etemad et al. (2010, p. 336) wrote; “relations on the internet are more explicit than those based on interpersonal and culturally or socially based relations. In fact, most of the online relations are of functional and professional nature, explicitly articulated, and do not lend themselves to interpersonal or cross-cultural misunderstandings or misinterpretations, whether favorable or not. The nature of internet-assisted relations may, therefore, differ qualitatively from those based on actual human relations outside the Internet.” Digital entrepreneurship today goes further, as it offers social interactions that change communications, uses, and relationships among: (i) entrepreneurs; (ii) firms; (iii) institutions; and (iv) users (Sussan and Acs, 2017; Delanoë‐Gueguen, S., and Liñán, 2018; Song, 2019). Examples of interactions among entrepreneurs, users, institutions and agents through digital infrastructure include:
(i) User-Entrepreneur interactions including crowd funding for new start-up financing, crowdsourcing, and the recognition of opportunities, as well as innovation, and the development of new products;
(ii) Inter-Entrepreneneur interactions and/or Entrepreneur-Firm interactions, that can open access to new markets, and a variety of innovations, including the development of new products, co-branding, code-sharing, and cross-selling; and
(iii) Inter-Investor interactions among venture capitalists, who share knowledge of innovations, start-ups, related risks and risk sharing.
It appears that social interactions, of the types mentioned above, contribute to comparative advantage, growth and survival of entrepreneurial projects through: (i) more efficient financing; (ii) access to markets resulting in increased sales, possibly of a new product and/or of an existing product in new markets; (iii) improved organization, possibly the result of sharing knowledge; and (iv) increased strategic flexibility. Networks (and interactions within them) are thus central to the understanding of digital entrepreneurship. As indicated by the lead paper in this special issue, entrepreneurs search for information and resources through their networks and co-operate with others; findings reveal that network density, and time to first collaboration have an impact on the probability of survival and hence, based on one’s social network, the survival time of a start-up can be forecasted.
The new and complex playing field offers much opportunity for research and dialogue among researchers and practitioners. Consequently, this special issue is interested in social interactions that arise from social networks and platforms, and how these affect access to funding, new information, and exchange knowledge, and thus build on innovations (and new products).
- Ideas generation, problem solving, and innovation diffusion in online entrepreneurial communities
- Digital tools to support fast prototyping and Lean start-up
- Entrepreneurship in Open source communities
- Entrepreneurial online ecosystems
- Collective intelligence and entrepreneurship
- Digital technologies to support Open innovation in start-ups and SMEs
- Use of Social media by entrepreneurs and SMEs for knowledge sharing
- Entrepreneurship and the Sharing economy
- Knowledge sharing in venture capital networks
- Crowd-funding and crowd-sourcing for resource pooling and opportunity recognition in new venture creation
Details of Paper Submission and Due Date
The authors have to present their paper at the International Conference “Digital Innovation, Entrepreneurship & Financing” that will take place on December 2-3, 2019. https://dif2019.sciencesconf.org
Interested contributors should submit preferably full papers in PDF files (in English or French), but extended abstracts (1,000 to 1,500 words) may also be considered if they show considerable promise, no later than September 15, 2019 through the conference website. In a second step, after the conference, the selected papers will be submitted to CJAS submission platform, no later than March 30, 2020.
Acs, Z. J., Astebro, T., Audretsch, D., & Robinson, D. T., (2016). Public Policy to Promote Entrepreneurship: A Call to Arms. Small Business Economics, 47(1), 35-52.
Aldrich, H.E., & Zimmer C. (1986). Entrepreneurship Through Social Networks,” in Donald L. Sexton and Raymond W. Smilor, eds., The Art and Science of Entrepreneurship, Cambridge, Massachusetts: Ballinger, 3-24.
Delanoë‐Gueguen, S., & Liñán, F. (2018). A longitudinal analysis of the influence of career motivations on entrepreneurial intention and action. Canadian Journal of Administrative Science, https://doi.org/10.1002/cjas.1515.
Etemad, H., Wilkinson, I. & Dana, L-P. (2010). Internetization as the necessary condition for internationalization in the newly emerging economy. Journal of International Entrepreneurship, 8, 319–342.
Sussan, F., & Acs, Z. J. (2017). The Digital Entrepreneurial Ecosystem. Small Business Economics, 49(1), 55-73.
Song, A. K. (2019). The Digital Entrepreneurial Ecosystem – A Critique and Reconfiguration. Small Business Economics. Forthcoming.
Special Issue: Government Accounting, Auditing and Accountability: a Canadian Perspective
Submission deadline: December 31, 2020
Guest Editor: Ron Baker, Associate Professor (Accounting) University of Guelph
Aims and Scope
Government accounting and reporting protects the public interest by helping to hold governments accountable and to manage public money (Chan 2003). In 2018, The Public Sector Accounting Board of Canada released its Statement of Concepts for a revised conceptual framework for the Canadian public sector. The document presents public sector accounting concepts, principles, guidelines, objectives and definitions. This document is the culmination of a considerable amount of work done by the Board and its predecessors since the formation of committee in 1981 to develop government accounting standards. Prior to this, governments in Canada followed their own, often diverse, practices (Baker and Rennie, 2018). In the 1970s, the Auditor General could not provide an opinion on the financial statements of the federal government of Canada due to a lack of standards (ibid). A commentary on the 2017-2018 financial audits, however, noted that the Federal Government’s financial statements had received the 20th clean audit in a row (Office of the Auditor General, 2018).
Yet accounting challenges remain for all levels of government in Canada. For example, the Auditor General of Manitoba identified serious issues with respect to the accounting practices of the provincial government (Auditor General Manitoba, 2018). In Ontario, the Auditor General noted that in the case of The Fair Hydro Plan, legislated accounting did not meet public sector accounting standards (CPA Ontario, 2018). This issue also reached the popular media with the Globe and Mail newspaper publishing an articled entitled “Bad books: How Ontario’s new hydro accounting could cost taxpayers billions” (Globe and Mail, 2018). The benefits of adopting accrual accounting has been questioned (Pollanen & Loiselle‐Lapointe, 2012) as has the independence of state auditors (Gendron et al., 2001).
Internationally, there is recognition for the need for effective accounting standards for governments. Developments in government accounting standards and practices has been characterized as a “global revolution in government accounting” (Chan, 2008 p. 1). The International Public Sector Accounting Standards Board (IPSASB) was established “…to serve the public interest by developing high-quality accounting standards and other material for use by public sector entities around the world in the preparation of general purpose financial reports” (International Federation of Accountants, nd). The development of these standards is intended to “…enhance the quality and transparency of public sector financial reporting by providing better information for public sector financial management, accountability and decision making (ibid). While Canada supports and participates in this initiative, it remains committed to its own public sector accounting standards.
The aim of this special issue is to contribute to the dialogue on government accounting through studies of the Canadian perspective on government accounting, auditing and accountability. Studies at any level of government (federal, provincial or municipal) are welcome. Studies from outside of Canada are also welcome given that many of the issues are similar and that these studies could inform practices in Canada as we hope studies from the Canadian perspective can inform the broader, global community.
Topics of interest include (but are not limited to):
- Government auditors as agents of change
- The development and implementation of government accounting standards
- Accrual accounting for government
- Financial reporting by governments (including the Public Accounts)
- Government accounting in the media (i.e. the use of accounting information by governments, opposition parties, political commentators, etc.)
- Use of accounting information for decision-making
- Performance measurements
- Performance and value for money audits
- Budgeting and financial management of government organizations
- Government auditing standards and practices
- Accounting for natural resources
- Accounting for sustainability
- Accounting and reporting for Crown Agencies and other public entities
- Accounting for public/private partnerships
Submissions that are both empirical and theoretical in nature are welcome. We are particularly interested in studies that can inform and impact accounting practice and standard setting. While not necessary to be considered for the special issue prospective authors are encouraged to present their work in progress at the 2020 ASAC Conference – Accounting Division. Prospective authors are encouraged to direct any enquiries to the guest editor at email@example.com
Submission deadline: December 31, 2020.
Auditor General Manitoba, 2018. Auditor General Highlights Concerns with Governments 2017/2018 Financial Statements – News Release, September 28, 2018. Available at: https://www.cbc.ca/news/canada/manitoba/manitoba-deficit-lower-finance-1.4842239 (accessed May 5, 2019).
Baker, R., & Rennie, M. D. (2018). The creation and acceptance of public sector accounting standards in Canada. Accounting History, 23(3), 407-432.
Chan, J. L. (2003). Government accounting: an assessment of theory, purposes and standards. Public Money & Management, 23(1), 13-20.
Chan, J. L. (2008). International public sector accounting standards: conceptual and institutional issues. The Harmonization of Government, 21, 1-15.
CPA Ontario (2018). Presentation by The Auditor General of Ontario, CPA Ontario Public Sector Accounting Symposium, June 20, 2018. Available at: https://www.ryerson.ca/content/dam/tedrogersschool/cpao-symposium/2018-CPA-Ontario-Symposium-Office-of-the-Auditor-General.pdf (accessed May 5, 2019).
Gendron, Y., Cooper, D. J., & Townley, B. (2001). In the name of accountability-State auditing, independence and new public management. Accounting, Auditing & Accountability Journal, 14(3), 278-310.
Globe and Mail (2018). Bad books: How Ontario’s new hydro accounting could cost taxpayers billions, May 3, 2018. Available at: https://www.theglobeandmail.com/canada/investigations/article-bad-books-how-ontarios-new-hydro-accounting-could-cost-taxpayers/ (accessed May 5, 2019).
International Federation of Accountants (nd). International Public Sector Accounting Standards Board: Terms of Reference. Available at: http://www.ifac.org/node/1503/terms-reference (accessed May 5, 2019).
Office of the Auditor General (2018). Commentary on the 2017-2018 Financial Audits. Available at: http://www.oag-bvg.gc.ca/internet/English/parl_oag_201810_00_e_43161.html (accessed May 5, 2019).
Pollanen, R., & Loiselle‐Lapointe, K. (2012). Accounting reform in the government of Canada: Exploratory evidence on accrual accounting adoption and impact. Financial Accountability & Management, 28(4), 359-377.