Glen Whelan, ESG UQÀM

Gabriel Weber, ESSCA School of Management

Yann Truong, ESSCA School of Management

Ongoing developments in Artificial Intelligence (AI) indicate that machine learning technologies will not simply match, but will potentially significantly surpass, a wide range of human cognitive abilities. Given this trend, there is reason to believe that AI could threaten humanity's hegemonic, agentic, positioning and that it could be a driver of civilizational, epochal change.

Business actors occupy a unique dual-position within this context. First, as leading architects of AI development, high-tech corporations are rebuilding the organizational structures, labour markets, and human-machinic assemblages that will define social existence for decades to come by impacting upon such fundamental concerns as democracy, peace, and human flourishing. Second, the institution of business and markets as a whole will also find itself the subject of transformative forces that it cannot control despite the fact that certain actors therewithin – such as high-tech corporations – have given rise to them.

Appel publié par Business & Society. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Speed versus safety in the rush to develop (super-intelligent) AI
• Competition and conflict over AI resources
• Defense, offense, and critical AI infrastructure
• (Rogue) AI and principal-agent misalignment
• AI and 'responsibility gaps'
• Existential threats and AI
• AI and the implicit/explicit embodiment of political goals and values
• Corporate elites (e.g., owners/founders) and the control of AI
• Corporate governance within the AI political context
• Ideological conflict in the era of AI
• The algocratic and epistocratic underpinnings of AI developments
• AI and planetary boundaries
• Environmental justice and AI
• The global south and the AI workforce
• Resource creation, extraction and commodification in the era of AI
• AI and exosomatic energy use
• AI and the changing value of human labour and human leisure
• The possibility of human excellence and flourishing in AI impacted societies
• AI and the transformation of markets for consumption and production
• The implications of AI for how we conceive and value human rights, democracy and justice
• AI and peace

Timeline

• April 1, 2026: Paper Development Workshop submission window
• May 20, 2026: Online pre-submission workshop (optional)
• September 1, 2026: Submission window opens
• September 30, 2026: Submission window closes
• January 1, 2027: Online post-submission workshop (tentative, participation optional)

Associate editors

• Simon Pek, University of Victoria

Charl de Villiers, University of Auckland

Ruth Dimes, The Open University

Anwar Halari, The Open University

Matteo Molinari, University of Bergamo

Capitalism remains the dominant framework for organising global economic life, yet its promises of prosperity and inclusion have increasingly come under scrutiny. Over the past few decades, the richest 1% have captured more than half of global wealth, while environmental degradation has accelerated at an alarming rate, threatening planetary boundaries. These outcomes have prompted growing calls for more inclusive and sustainable forms of capitalism, leading to the emergence of the concept of Inclusive Capitalism. Inclusive Capitalism seeks to reconcile profit-making with broader societal goals such as environmental stewardship, social justice and economic inclusion. However, its very emergence implies a failure of traditional neoliberal capitalism to deliver on its promises of inclusivity and prosperity. The push for Inclusive Capitalism thus reflects a growing recognition of capitalism's contradictions and the need to rethink how value is defined, measured and distributed.

Appel publié par Accounting, Auditing & Accountability Journal. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Historical and Conceptual Foundations: How has capitalism been historically conceptualised and what role has accounting played in shaping the boundaries of inclusion and exclusion in capitalist systems?
• Accounting and the Language of Inclusion: How is capitalism linguistically constructed in corporate reports, policy documents, and the media? Why and how has the term 'capital' become associated more with financial capital than other forms of capital (natural, social, human, intellectual) and what are the implications of this? How do metaphors and anthropomorphic representations influence perceptions of accounting's role?
• Accounting and Technology: How are emerging technologies shaping accounting practices that either widen or narrow inclusion? How might they entrench exclusion, concentrate power, or reinforce surveillance logics within capitalist systems? How is capitalism represented and contested in digital platforms and social media?
• Critical Perspectives: How do accounting practices reflect and reproduce capitalist logics? What are the tensions between accountability, transparency, and inclusion in capitalist enterprises? Can alternative frameworks (e.g., feminist, indigenous, or social accounting) challenge dominant paradigms?
• Institutional and Policy Dimensions: How can governments, regulators, and standard-setters use accounting to promote more inclusive and responsible capitalism? What are the implications of developments such as integrated reporting, sustainability standards, and ESG metrics?
• Religion, Culture and Norms: How do religious organisations, cultural traditions and societal norms shape accounting practices and in what way do these practices create pathways that can support financial and social inclusion, or, conversely, undermine such goals?
• Management Accounting Practices: How can management accounting systems incorporate multi-capital perspectives? What role do incentive structures and performance measurement play? How do managers change the way they think and act to reflect more integrated and inclusive ways of thinking about value creation?

Timeline

• May 20, 2026: Abstract Deadline for Workshop
• June 5, 2026: Notification of Acceptance for Workshop
• July 7, 2026: Workshop date in Bergamo, Italy
• November 1, 2026: Opening date for manuscripts submissions
• January 31, 2027: Closing date for manuscripts submission