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
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.
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.