Year: 2024
Type: editorial
Abstract: The journal takes the view that accounting has broad societal responsibilities, and thus accounting-related activities have consequences for a wide spectrum of constituencies.Studies submitted to the journal should be linked to the public interest by situating them within a historical, social, or political context, and findings should ultimately provide guidance for responsible action.The journal welcomes innovation and eclecticism, alternative theories and methodologies, as well as the more traditional ones.Responsible action can be promoted through research in all areas of accounting including, but not restricted to:• financial accounting and auditing, • accounting in organizations, whether profit-driven, governmental, or not-for-profit, • social and environmental accounting, • government and professional regulation, • taxation, • gender and diversity issues, • professional and business ethics, • information technology, • accounting and business education, and • governance of accounting organizations.Theoretical and empirical contributions, as well as literature reviews that synthesize the state of the art in specific areas, are considered appropriate.Replications and reinterpretations of previous work will also be considered.This editorial policy intends to provide a publication outlet for accounting research that takes a socially responsive, and responsible, perspective.
Language: English
Subfield: History and Philosophy of Science
Field: Arts and Humanities
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4404888638