
British Accounting Review Announces Call for Papers on Forecasting Advances
This special issue is directed by leading guest editors, Ferdinand Kunzl (University of Innsbruck, Austria), Mario Schabus (University of Monash, Australia) and Leona Wiegmann (ESCP Business School, Paris, France). The authors aim to synthesize innovative ideas to better understand the changing role and challenges of foresight in modern organizations. The prognosis has often been a secondary subject in the accounting literature, but recent studies have begun to explore its complexities, emphasizing the need for further research.
Key issues in this area include the impact of massive data, AI and advanced analysis on forecasting practices and integration of environmental, social and governance (ESG) factors. Researchers are also encouraged to examine the resilience and adaptability of forecasts during global and economic crises, as well as the increasing role of technology in internal forecasting and communication with stakeholders. These areas reflect the increasing complexity and interdisciplinarity of forecasting in today’s business world.
The problem will also be deepened in the behavioural and organizational dimensions of foresight. Issues such as the interaction between forecasts and users, human and non-human collaboration, and the influence of cognitive bias and emotions on forecasts should provide new perspectives. In addition, the use of innovative data sources such as social networks and multi-resource information highlights the different approaches that exist in the field.
BAR welcomes a wide range of methodological approaches, including qualitative, quantitative and mixed method research. Communications should clearly state their research, methodology, contribution to academic literature, and practical implications. This initiative underscores BAR’s commitment to promoting accounting knowledge and addressing pressing challenges in the area of foresight by inviting researchers to contribute to this critical discourse.