Debating governance according to a broad perspective. The past year and the many projects being prepared
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Debating governance according to a broad perspective. The past year and the many projects being prepared Roberto Di Pietra
Published online: 23 February 2008 Ó Springer Science+Business Media, LLC. 2008
During 2007, the project of the renewal of the Journal of Management and Governance was carried out through the publication of four issues which make up Volume 11. The second of these issues was entirely dedicated to the publication of a Special Issue entitled ‘‘Governance of Open Source Software’’. This special issue was dealt with in a Round table discussion chaired by Paul de Laat. All together, 13 articles were published in the other three issues of the Journal. These included six articles relative to the Book and Overviews section. In reference to the key words of the published articles, on one hand the continuity of the themes that have always characterised the contents of the Journal (Corporate governance, Boards of Directors, Shareholder activism Leadership structure, Organizational policies, Knowledge creation, Community management, Industrial organization, etc.) are evident. On the other hand, other areas of research linked to the themes of governance (Earnings management, Governance strategy, Audit committee independence, etc.) have begun to emerge. In the JMG, we would like bring out a series of areas of study which would allow us to offer a complete and multidisciplinary vision of the themes that can characterize governance. Thus, during 2008 we would like to broaden the perspective of studying governance, opening debate regarding the contributions which link accounting to governance, or finance to governance, or even the strategy to governance. We intend to develop the JMG by trying to gather the most innovative areas of the intersection between accounting, finance, management and control, and the many different perspectives of governance (i.e. institutional, organisational or strategic), in an attempt to fill what appear to be important ‘‘theoretical and empirical gaps’’. On the basis of this prospect, the editor and co-editors of the Journal have been given different research areas. Specific initiatives were determined according to this R. Di Pietra (&) Department of Business and Social Studies, University of Siena, Siena, Italy e-mail: [email protected]
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choice which involved the Journal in publishing special issues. At the same time, a series of projects were defined that will be carried out in 2008 and 2009. All in all, we want to affirm the JMG as the place for scientific debate for a broad spectrum of themes that are linked, from different points of view, to governance. In order to understand this multi-form vision and to favour reference to the JMG, we believe that it could be useful to specify the following areas of interest of the Editor and the four Co-Editors: (1)
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Roberto Di Pietra, University of Siena, Accounting and Governance (Governance and accounting regulation, Financial reporting and governance, IAS/ IFRS and impact on the governance models)
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