Journals in Accounting
Journals in Accounting
- ISSN: 1815-5669
Journal of Contemporary Accounting & Economics
The Journal of Contemporary Accounting & Economics is dedicated to publishing high-quality manuscripts that rigorously apply economics, legal, behavioral, and other theories to accounting/auditing.... journal emphasizes rigorous work using both empirical and analytical methodologies. While positive accounting research is the current approach to research, the journal is also open to other approaches such as design science.The journal encourages submissions in the following major areas as related to accounting and auditing issues: financial contracts, corporate governance, capital markets, financial institutions, the economics of organizations, ESG, and technology.
- ISSN: 0361-3682
Accounting, Organizations and Society
An International Journal Devoted to the Behavioural, Organizational & Social Aspects of AccountingAccounting... Organizations & Society is a leading international interdisciplinary journal concerned with the relationships among accounting and human behaviour, organizational and institutional structures and processes, and the wider socio-political environment of the enterprise. It aims to challenge and extend our understanding of the roles of accounting and related emergent and calculative practices in the construction of economic and societal actors, and their modes of economic organizing, including ways in which such practices influence and are influenced by the development of market and other infrastructures.We aim to publish high quality work which draws upon diverse methodologies and theoretical developments from across the social sciences, and which illuminates the development, processes and effects of accounting within its organizational, political, historical and social contexts. AOS particularly wishes to attract innovative work which analyses accounting phenomena to advance theory development in, for example, the psychological, social psychological, organizational, sociological and human sciences.The journal's unique focus covers, but is not limited to, such topics as:• The roles of accounting in organizations and society;• The contribution of accounting practices to the emergence, maintenance and transformation of organizational and societal institutions;• The roles of accounting in the development of new organizational and institutional forms, both public and private;• The relationships between accounting, auditing, accountability, ethics and social justice;• Behavioural studies of accounting practices and the providers, verifiers, and users of accounting information, including cognitive aspects of accounting, judgment and decision-making processes, and the behavioural aspects of planning, control and valuation processes;• Organizational process studies of the design, implementation and use of accounting, information and management control systems;• Accounting for human actors, and the impact of accounting technologies upon human subjectivities and evaluations;• The roles of accounting in shaping the design, operation and delivery of public service providers, not-for-profit entities, government bodies, as well as local, national and transnational governmental organizations;• Social, organizational, political, and psychological studies of the standard-setting process, and the effects of accounting regulations and rules;• The roles and practices of audit, auditors and accounting firms in the construction and understanding of organizational and societal valuations;• Accounting for sustainability and the environment, including studies of environmental and social reporting;• Historical studies of the emergence, transformation and impact of accounting calculations, practices, and representations, including the development and the changing roles of accounting theories, techniques, individual and teams of practitioners and their firms, professional associations, and regulators.Benefits to authors We also provide many author benefits, such as free PDFs, a liberal copyright policy, special discounts on Elsevier publications and much more. Please click here for more information on our author services.Please see our Guide for Authors for information on article submission. If you require any further information or help, please visit our Support Center
- ISSN: 1471-7727
Information and Organization
Advances in information and communication technologies are associated with a wide and increasing range of social consequences, which are experienced by individuals, work groups, organizations, interorganizational networks, and societies at large. Understanding the relationships between communication, digital technologies and organizations is an increasingly important and urgent societal and scholarly concern in many disciplinary fields.Information and Organization seeks to publish original articles on the relationships between digital technologies, communication, and organizations. It seeks a scholarly understanding that is based on empirical research and builds novel theoretical contributions. A particular focus of Information and Organization is to publish qualitative and interpretive research which adopts case studies, ethnography and in-depth longitudinal empirical studies, including critical theory and science and technology studies.Papers that provoke critical thinking on important subjects are welcomed, including articles that focus on research impact and contributions to knowledge in our special section (RICK). The aim is to provide a forum that brings together innovative, reflective, and rigorous scholarship while being relevant for practice.Of special interest are contributions on the social construction of information technologies, the implications of digital technologies for innovation and organizational change, alternative organizational designs such as virtual organizations and ecosystems, ICT's for institutional and societal change, global strategy and digitalization, data driven organizations and changes in work, ethics of digital technologies and data governance. The journal seeks contributions from fields such as information systems, organization theory, history and philosophy of science and technology, practice theory, institutional theory, strategy, and communication studies.
- ISSN: 1061-9518
Journal of International Accounting, Auditing and Taxation
Founded in 1992, the Journal of International Accounting, Auditing and Taxation (JIAAT) publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. JIAAT articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting. The Journal welcomes research that utilizes a wide range of basic and applied research methods, including archival, experimental, survey, analytical, and case study.The Journal's founding goal was to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Within this context, submissions are expected to make a contribution to the academic accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European, Australian, and Canadian academic accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, and research-based essays on world affairs which affect accounting practice are all within the scope of the journal.Although the Journal welcomes a wide range of topics, papers may be rejected without being sent out for formal review if the paper is deemed outside of the scope of the journal, too narrow in interest or scope, of unacceptable written quality, or as not sufficiently adhering to the style requirements as outlined in the Guide for Authors. We strongly urge all authors interested in JIAAT to carefully read the Guide to Authors and to examine some of its more recently published articles. Examples of topics outside the scope of the journal include accounting education, attitudes about the implementation and use of software programs, and tax papers with an economics or finance focus rather than an accounting-related tax focus. Papers using a US sample must demonstrate a significant international accounting focus.
- ISSN: 1467-0895
International Journal of Accounting Information Systems
The International Journal of Accounting Information Systems will publish thoughtful, well-developed articles that examine the rapidly evolving relationship between accounting and information technology. Therefore, submitted articles must be focused on topics that fall within the intersection of accounting and information technology and are expected to be motivated as such. Authors may employ a variety of research methods, and may address (but are not limited to) the following specific issues: control and auditability of information systems; management of information technology and implications for accounting; data science and artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology, and systems in the accounting domain; methodological issues in accounting systems research; accounting systems validation; the important point here is research in the field of accounting information systems.
- ISSN: 0748-5751
Journal of Accounting Education
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide.The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objectiv... or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.T... Best Practices section includes individual and institutional practices related to, for example, student recruitment, student advising, student retention, alumni relations, and efforts to integrate accounting practice and accounting education. These articles are typically shorter in length than Main Section (i.e., research-based) articles. While such papers do not need evidence obtained on the basis of an experimental design (e.g., pre- versus post-test comparison), some evidence regarding the value or benefit of the best practice should be included, along with a discussion of relevant costs (out-of-pocket as well as opportunity costs, such as faculty time, practitioner involvement, etc.). Finally, note that the JAEd publishes manuscripts on all topics that are relevant to accounting education, including uses of technology, learning styles, assessment, curriculum, and faculty-related issues.
- ISSN: 0882-6110
Advances in Accounting
Founded in 1982, Advances in Accounting publishes original research that promises to advance our understanding of accounting over a diverse range of topics and research methods. The Journal welcomes research of significance across a wide range of basic and applied research methods including analytical, archival, experimental, survey and case study. Research published in Advances in Accounting demonstrates original demanding analysis of issues of importance in the areas of financial and managerial accounting, taxation, auditing, government and nonprofit accounting, social and environmental accounting, accounting information systems, forensics and public policy.Although the Journal welcomes a wide range of topics, research that is deemed too narrow in interest or in scope or of unacceptable written quality may not be reviewed for publication in the Journal.Submission Fee: $75.
- ISSN: 0890-8389
The British Accounting Review
Official journal of the British Accounting and Finance AssociationThe British Accounting Review's 2024 CiteScore (8.1) and Impact Factor (9.4) respectively rank the journal top 21 in Business, Management and Accounting, and 4 in Business, Finance. It is rated A* in the ABDC Journal Quality Guide. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable. Each paper will be judged according to international standards within its topic area, the originality of its contribution, its relevance to development of the subject and its quality of exposition. All papers are subject to a minimum of double blind refereeing.
- ISSN: 1045-2354
Critical Perspectives on Accounting
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity.Research areas includeStudies involving the political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international banking activitiesManagement accounting's role in organizing the labor process The relationship between accounting and the state in various social formationsStudies of accounting's historical role, as a means of "remembering" the subject's social and conflictual characterThe role of accounting in establishing "real" democracy at work and other domains of lifeAccounting's adjudicative function in international exchanges, such as that of the Third World debtAntagonisms between the social and private character of accounting, such as conflicts of interest in the audit processThe identification of new constituencies for radical and critical accounting informationAccountin... involvement in gender and class conflicts in the workplaceThe interplay between accounting, social conflict, industrialization, bureaucracy, and technocracyReapprais... of the role of accounting as a science and technologyCritical reviews of "useful" scientific knowledge about organizationsStudies approaching accounting education from a critical perspective, including how students can be initiated to critical thinkingBenefits to authors We also provide many author benefits, such as free PDFs, a liberal copyright policy, special discounts on Elsevier publications and much more. Please click here for more information on our author services.Please see our Guide for Authors for information on article submission. If you require any further information or help, please visit our Support CenterAdditional policy from the journal on the use of artificial intelligence in research In an editorial published in 2024, the editors of the journal developed the following policy that applies to submissions that rely on the use of artificial intelligence. “As co-editors, we are particularly concerned about the threat posed by artificial intelligence (AI) to the authenticity of research. We conceive of authenticity in research as an implicit claim made by the researcher that is empirically and ethically grounded. Empirical authenticity relates to the researcher’s genuine commitment to understand the world reflexively. Ethical authenticity means being original and true to oneself despite prevailing performance pressures in the researcher’s environment. Given what we know about the juggernaut of AI, we do not want Critical Perspectives on Accounting to receive submissions in which AI played a significant role in any step of the research process, except for language translation and copyediting purposes. Also, we do not want reviewers and editors-in-charge to rely in any significant way on AI to produce reviews, make editorial decisions, and write editorial letters. This is a question of authenticity.” Reference: Gendron, Y., Andrew, J., Cooper, C., and Tregidga, H. 2024. On the juggernaut of artificial intelligence in organizations, research and society. Critical Perspectives on Accounting, 100, Article 102759. https://doi.org/10.1...
- ISSN: 0278-4254
Journal of Accounting and Public Policy
The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.Benefits to authors We also provide many author benefits, such as free PDFs, a liberal copyright policy, special discounts on Elsevier publications and much more. Please click here for more information on our author services.Please see our Guide for Authors for information on article submission. If you require any further information or help, please visit our Support Center