XVIII AECA International Meeting

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Lisbon-Portugal, September 20-21, 2018 Contribuciones de la contabilidad a la gestión pública y privada As contribuições da contabilidade para os desafios da gestão pública e privada Contributions of accounting to public and private management Asociación Española de Contabilidad y Administración de Empresas Organization:: rules of Papers, Workshops and Posters.

categories A) Financial Information and Accounting Standards. B) Finance and Valuation. C) Management and Organization. D) Management Accounting. E) Accounting History. F) Public Sector. G) Accounting and New Technologies H) Corporate Social Responsibility I) Cooperatives and Other Entities of the Social Economy. J) Non-Profit Entities. K) Tourism. Format Full papers First page (separately): should only include the following information, which must not be available or displayed in any other part of the text: Title at the top of the page. Author(s) name(s), current position, address, telephone and email. Category to which the paper is submitted and 5 keywords. The title of the Workshop to which authors choose to take part (if desirable). Second page: should begin with the title of the paper or extended abstract and must include an abstract with no more than 100 words. The manuscripts must be submitted in a Word file, Arial letter, and size 11, preferable. Posters Researchers, professionals and graduate/ postgraduate students are encouraged to submit their studies in poster layout, according to the following guidelines: Poster size: 850 mm (width) x 1.190 mm (height). Letter size: suitable to be read at a distance of one meter. The information must be presented in a clear and direct way. The display of the poster as well as its removal is of author s responsibility. The organization provides the resources required to display the posters. Extension deadlines Evaluation and notifications of full papers should not exceed the 8,000 words (20 pages, approximately), including references. Extended abstracts, with no more than 2,000 words might be also considered. Full papers have priority over extended abstracts. Full papers and extended abstracts must be written in any of the official languages of the Meeting: Spanish, Portuguese or English. Full papers and extended abstracts should be submitted by email to encuentro@aeca.es. deadline is April 30, 2018. The maximum number of submissions (full papers, extended abstracts or posters) per author (either single or as a co-author) is two. Papers must not be published previously. The deadline for the Posters submission is July 1, 2018. - Full papers and extended abstracts will be double blind reviewed by at least two members of the Scientific Committee. Posters will not be reviewed. - Notification to authors by June 15, 2018. - If the extended abstract are accepted, authors must submit the full paper no later than July 1, by email to encuentro@aeca.es. 2

Presentation Papers accepted by the Scientific Committee might be selected for presentation in: Parallel sessions: 90 minutes and 4/5 presentations per session. Presentations will be grouped in specific categories. Open Forum: 90 minutes and 8/9 presentations per session covering diverse subjects will be presented. Posters: a specific area will be available for its exhibition. Programme publication, communications and posters The programme will be available in the AECA International Meeting 2018 website and in the smartphone App. Papers and Posters will be included in the programme only if (at least one) of the authors complete the registration process before of July 20, 2018. A presenter can always be a nonpresenting co-author on one additional paper, but the same author cano be the only one registered in more than one paper. From the second registration for one paper, authors that are AECA members will have an additional discount of 50 euros. Authors of full papers and Posters will have a special discount over the price of registration. The AECA International Meeting publications are: 1) Digital publishing of the full papers and Posters of the Meeting (with ISBN). 2) Programme outline booklet. 3) 3) AECA Journal (Special issue). Call for Papers and Posters for students (Graduate and Postgraduate) Graduate and Postgraduate students are encouraged to submit their research/ studies. The submission must comply with all the requirements of the Meeting. However, submissions must indicate the following information: for students". Accepted Communications will be presented in some Parallel Sessions exclusively organized for graduate/ postgraduate students. The authors of the Papers and Posters accepted for presentation will count with scholarships for registration and some special curricula credits. Additionally, all accepted full papers might be considered for publication in other AECA journals. 3

NEW WORKSHOPS To stimulate the preparation and discussion of papers with scientific quality and generate value for the researcher s community, the AECA Meeting presents a new initiative. The Workshops of the AECA Meeting aim to attract the attention of researchers towards topics of interest for academics and professionals, which will be included in the Call for Papers of the AECA Meetings. These Workshops will have a different design to promote the exchange of ideas and add value to authors needed to refine their papers in further versions. To achieve these objectives sessions will count with the figure of the Discussant, which will raise some questions regarding the paper presented. Full papers presented in the Workshops will be a selection of those whose authors have requested it at the time of submitting their originals papers for reviewing. These submitted papers must comply with the requirements of the Call for Papers. The presentation of a paper in a Workshop will lead to obtaining a Differential Certificate of Scientific Quality. Characteristics Tipo de sessão e duração: Sessão paralela 90 minutos Número de trabalhos a apresentar: 3 Comunicações. Tempo de exposição para cada trabalho: Autores, 15 minutos. Discussant, 10 minutos. Debate aberto, 5 minutos. Tema: Monográfico determinado pelo Encontro da AECA. of papers The submission of full papers for the Workshops must comply with the requirements of the Call for Papers of the AECA Meeting regarding extension, deadlines, format, submission, evaluation, among others. Authors who choose to present their papers in the Meeting Workshops must manifest it in the submission letter and in the first page of the Communication, requesting its inclusion in a specific Workshop. Workshops of the XVIII AECA International Meeting: WORKSHOP 1 Non-financial information. Normative framework, practice and trends WORKSHOP 2 Social economy: analysis of the industry and the entities management WORKSHOP 3 Good corporate governance: structure, diversity and others aspects" Evaluation and notifications Notification to authors is according to the established deadlines in the Call for Papers. A few days before the presentation, authors will be informed on the Discussants that will discuss their papers. Papers not selected for presentation in the Workshops will enter in regular program of Parallel Sessions. Certificates and publication in AECA Journals The authors with papers presented in the Workshops will receive a Certificado Diferencial de Calidad Científica (CDCC) in the act of delivery that will take place during the Meeting. Papers presented in Workshops will be considered for reviewing and possible publication in the Spanish Journal of Financing and Accounting (SSCI and SCOPUS), as well as in other AECA journals. 4

Lisbon-Portugal, September 20-21, 2018 Contribuciones de la contabilidad a la gestión pública y privada Bienvenido Bem-vindo Welcome As contribuições da contabilidade para os desafios da gestão pública e privada Contributions of accounting to public and private management More information: > Tel.: +34 91 547 44 65 > encuentro@aeca.es > www.aeca.es 5