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 | About the journal Accounting, Auditing & Accountability Journal is acknowledged as a leading research resource for academics working to advance current accounting theory and practice through interdisciplinary, contextual and critical inquiry. The journal provides a forum for the publication of high quality manuscripts concerning the interaction between accounting/ auditing and their socio-economic and political environments. |
雑誌概要 Accounting, Auditing & Accountability Journalは今日の会計理論や実務を学術的手法、コンテキスト調査、批評的視点を通して発展させようとしている研究者の間で、研究リソースとして高い評価を得ている学術誌です。本誌は会計・監査とその社会経済環境および政治環境との間の相互作用に関する質の高い未発表の研究成果の出版のための議論の場を提供しています。 |
Editorial Objective The Accounting, Auditing & Accountability Journal is dedicated to the advancement of accounting knowledge and provides a forum for the publication of high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments. It therefore encourages critical analysis of policy and practice in these areas. Analysis could explore policy alternatives and provide new perspectives for the accounting discipline. The problems of concern are international (in varying degree) and may have differing cultural, social and institutional structures. Analysis can be international, national or organization specific. It can be from a single, multi- or inter-disciplinary perspective. |
Editorial Criteria Major criteria used to evaluate papers are: ・Subject matter; must be of importance to the accounting discipline ・Research question; must fall within the journal's scope ・Research; well designed and executed ・Presentation; well written and conforming to the journal's style |
Coverage ・Alternative explanations for observed practice ・Critical and historical perspectives on current issues and problems ・Field study based theory development ・Limitations in present accounting measurement ・Political influences on policy making ・Social and political aspects of accounting standards ・The broadening scope of the reporting constituency |