• :


XVIII International Congress of Accounting and Auditing (CICA)

 1. About CICA
With more than 40 years of history, CICA has established itself as a space for debate and encounter between the academic world and the professional world. Over these years, the CICA have contributed positively to the visibility and consolidation of the profession in portuguese society and to the projection of scientific research in accounting and auditing in the national and international spheres. However, it is important to note that CICA are not only scientific events, but also moments of cultural and social interaction that provide opportunities for collaboration and network sharing among participants. Despite the current restrictions for public health reasons, we will find a way to keep the tradition of CICA alive in this matter too in this edition! The theme of CICA for this edition is "Accounting in the 21st century: New horizons".

2. Date and Place
The XVIII CICA organized in this edition by the Higher Institute of Accounting and Administration of Lisbon (ISCAL) and by the Order of Certified Accountants (OCC), will be held on 14 and 15 October 2021, in Lisbon. Due to the current limitations for face-to-face meetings, the sessions will take place in online format.

3. Submission of articles
The XVIII CICA is open to a wide variety of current topics, with the aim of stimulating interdisciplinary and complementary approaches, promoting the dissemination of scientific knowledge, the exchange of experiences and the transfer of knowledge between academics, researchers and professionals, taking into account trends and challenges for teaching, research and the profession in an increasingly global society.

The submission of articles falls into the following eleven topics:
A. New horizons in Accounting and Auditing B. Financial accounting
C. Management accounting D. Audit E. Taxation
F. Integrated reporting and non-financial reporting
G. Ethics and social responsibility H. Public sector and non-profit sector
I. History of Accounting
J. Teaching and research in Accounting
K. Open session (other topics)

4. Main dates
June 21, 2021 - Deadline for submission
July 15, 2021 - Notification of decision
September 22, 2021 - Deadline for registration of authors with accepted papers

5. Submission rules
Papers can be submitted in a communication format or in a research project, according to the general and specific rules defined below and through email: cica@occ.pt.
The subject of the e-mail must mention exclusively: "Submission of communication to XVIII CICA" or "Submission of research project to XVIII CICA", depending on the type of work being submitted.
Bibliographic references must respect the APA - American Psychological Association style. If the papers are not sent in English, they must include an additional version of the abstract and keywords in this language (abstract and keywords)
Up to a maximum of three communications proposals or research project, per participant, may be sent, not published, either as the sole author or in co-authorship, without prejudice to the provisions of point 5.2.

5.1 Communications
Communications must be sent in two files in Word format, with A4 pages, 2.5 cm margins, double spacing with justified text, Times New Roman, size 12, with the following content:
First file: must contain the title of the congress and the work, topic of thematic inclusion (see point 3), an abstract and / or abstract that does not exceed 150 words, up to five keywords, name, email and institution of the authors, and indication of the contact author.
In this file the authors must also indicate:
- the publication of the full text of the communication is authorized (see point 7), and
- if communications are to be evaluated for possible presentation with discussant.
Second file: must contain the abstract and / or abstract (also included in the first file) and the communication. It must not contain any element that allows identifying the author (s), including the file properties field.
Submitted papers (second file) should not exceed 8,000 words (approximately 20 pages), including abstract and / or abstract, bibliographic references and any attachments / appendices.
The Organizing Committee assumes that the submission of a work is known and agreed by all authors, with the author who submitted it being responsible for any issue that arises from omission or absence.

5.2 Research projects
In addition to the aforementioned communications, the XVIII CICA intends to offer all ongoing research projects - including those arising from the attendance of master's, doctoral or other higher education degree programs or others with a view to obtaining academic qualifications and professionals - an opportunity to discuss and debate these proposals.
Projects included in one of the proposed topics (see point 3) will be considered, as well as several methodological approaches. These works will be proposed to a discussant, who will make suggestions and contributions with a view to the global improvement of such projects.

Research projects should preferably follow the following structure:
Description of the research problem (s) / question (s)
Objective (s), Contribution (s) and originality
Theoretical framework
Results / Expected results
Bibliographic references or Bibliography

A single research project proposal must be submitted per participant who attends a higher education program conferring a degree, which must be mentioned as the author of the project. The supervisors will appear, for the purposes of the congress, as co-authors of the research project.

Projects must be sent in two files in Word format, with A4 pages, 2.5 cm margins, double spacing with justified text, Times New Roman, size 12, with the following content:
 First file: must contain the title of the congress and the project, topic of thematic inclusion (see point 3), name, email and institution of the authors, indication of the contact author, purpose of the work (doctoral thesis, master's dissertation or other , and in the latter case, specify which).
 Second file: must contain the work. It must not contain any element that allows identifying the author (s), including in the file properties field.

6. Work evaluation and notification
The submitted works will be evaluated by two members of the Scientific Committee of the Congress (double blind refereeing process). The contact author will be notified by email of the result of the evaluation of the work (s) by June 30, 2021.

7. Publications
All abstracts / abstracts of the works included in the Congress program will be published in the book of the XVIII CICA, in digital format, with the ISBN. With the authorization of the authors, the complete texts of the works included in the Congress program will be published in digital format, with the ISBN. The best communications will be invited for submission for publication in a special issue of the Revista de Informação Contábil (RIC) / International Journal of Accounting and Reporting (IJAR) or in the OCC Accounting & Management Magazine. Given their nature, research projects will not be subject to any form of publication.

8. "Best Article" Award
The Scientific Committee of the XVIII CICA will award the "Best Article" Award based on the assessment made by the reviewers, the winning article will be announced at the closing session and the prize will be delivered to the authors registered at the congress.