Accounting Theory and Practice

The Journal of The Forum For Indian Accounting Research (FFIAR)

Accounting Theory and Practice (AT&P) publishes original research in all areas of accounting such as financial accounting, management accounting and control, auditing, taxation. Papers with an accounting or disclosure-related component from related fields such as information economics, capital markets, corporate finance, corporate governance, law, contracting, public policy, sustainability, and corporate social responsibility are also welcome. The primary focus of the journal is on issues related to India and other emerging markets, but it is not restricted to this focus and is open to articles from other settings. It welcomes all methods such as analytical, empirical, historical, content analysis, computational, lab and field experimental, survey, and qualitative field and case study, based on disciplines such as economics, statistics, psychology, and sociology.

Consistent with the principles of Responsible Research in Business and Management (www.rrbm.network) the journal aims to serve society through rigorous research on topics of interest to academics as well as practitioners and policy-makers. We believe that this is best done by engaging with phenomena in the Indian and emerging markets contexts. We therefore especially invite research on topics and contexts salient to India and other emerging markets, and their environment. Theories developed or applied in the papers sent for publication should be placed within the context they are investigating.

In academic research, rigour comes from engaging with the literature deeply, marshalling the evidence carefully to show that it favours one explanation over other competing ones, and interpreting results cautiously. In contrast to journalistic articles and consulting reports, academic research has a cumulative impact because each piece builds on previous pieces to form a coherent whole. Therefore it is necessary for each paper to explain how it adds to the literature beyond the previous papers. It should not just say that it contributes beyond previous research on those topics; it should also say what a reader would have believed based on the previous literature, and how should the new evidence change that reader's beliefs.

In addition to papers that use traditional methods, we welcome interesting descriptive studies which explain the academic implications of the phenomena being described.

AT&P encourages data and code sharing through repositories such as the Open Science Framework (OSF), and will recognize publications that are accompanied by data and source code through OSF Badges (https://www.cos.io/initiatives/badges).

Types of submissions

Most papers published will be original research articles, including field and case studies.

The journal will also publish perspective papers that describe institutional details, direct attention to under-researched or new phenomena, or survey the literature to identify future research opportunities. Authors planning to submit perspective articles are encouraged to check with the editors first about the suitability of the topic. Perspective papers will be peer reviewed.

Papers are published online with worldwide open access.