Accounting Auditing & Accountability Journal
Scope & Guideline
Empowering researchers to shape the future of auditing.
Introduction
Aims and Scopes
- Critical Accounting Practices:
AAAJ focuses on the examination of accounting as a social practice, exploring how it influences and is influenced by societal norms, values, and power dynamics. - Interdisciplinary Research:
The journal encourages contributions that draw from various disciplines, including sociology, political science, and environmental studies, reflecting the multifaceted nature of accountability in contemporary society. - Sustainability and Environmental Accountability:
A significant emphasis is placed on sustainability reporting and environmental accountability, analyzing how organizations account for their environmental impacts and the implications for governance. - Race, Inequality, and Social Justice:
AAAJ seeks to address issues of racial inequality and social justice within accounting practices, focusing on how accountability mechanisms can be reformed to promote equity. - Digital Transformation and Innovation:
The journal explores the implications of digital technologies, such as blockchain and AI, for accounting and auditing practices, examining both opportunities and challenges in the digital age. - Historical and Cultural Perspectives:
AAAJ includes studies that examine the historical and cultural dimensions of accounting, providing insights into how past practices shape current accountability frameworks.
Trending and Emerging
- Racial and Social Justice in Accounting:
Recent publications increasingly focus on the intersections of accounting practices with issues of race, inequality, and social justice, reflecting a commitment to addressing systemic injustices through accountability. - Sustainability and Accountability Innovations:
The journal is witnessing a surge in research related to sustainability accounting practices, emphasizing innovative approaches to measuring and reporting environmental impacts. - Digital Transformation and Ethical Implications:
There is a growing interest in exploring the ethical implications of digital transformation in accounting, particularly how technologies like blockchain and AI reshape accountability frameworks. - Narrative and Discourse Analysis:
Emerging studies are utilizing narrative and discourse analysis to understand how organizational identities and practices are constructed, highlighting the role of storytelling in accountability. - Interdisciplinary Approaches to Accountability:
A trend towards interdisciplinary research is evident, as scholars integrate insights from sociology, environmental studies, and political science to enrich the understanding of accountability in diverse contexts.
Declining or Waning
- Traditional Financial Reporting:
There has been a noticeable decrease in papers focusing on traditional financial reporting standards and practices, as the field increasingly shifts towards broader accountability and sustainability issues. - Purely Technical Accounting Issues:
Research that solely addresses technical aspects of accounting, such as compliance with regulations or technical standards, appears to be less frequent, indicating a move towards more critical and contextual analyses. - Conventional Auditing Practices:
Studies centered on conventional auditing methodologies have seen a decline, with the journal favoring narratives that incorporate social justice, ethics, and the implications of digital technologies. - Localized Studies without Global Context:
There is a waning interest in localized accounting studies that do not connect to broader global themes, as the journal increasingly emphasizes the interconnectedness of global issues such as climate change and social equity.
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