ACCOUNTING AND BUSINESS RESEARCH

Scope & Guideline

Advancing knowledge in accounting and finance.

Introduction

Welcome to the ACCOUNTING AND BUSINESS RESEARCH information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of ACCOUNTING AND BUSINESS RESEARCH, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN0001-4788
PublisherROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 1970 to 2024
AbbreviationACCOUNT BUS RES / Account. Bus. Res.
Frequency7 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address2-4 PARK SQUARE, MILTON PARK, ABINGDON OX14 4RN, OXON, ENGLAND

Aims and Scopes

The journal 'Accounting and Business Research' focuses on advancing knowledge in the fields of accounting, finance, and business through rigorous research and analysis. It emphasizes a multidisciplinary approach that integrates theoretical and empirical insights, catering to both academic and professional audiences.
  1. International Accounting Practices:
    The journal explores varied international practices in accounting, particularly in sectors like extractive industries, highlighting how different jurisdictions approach accounting standards and regulations.
  2. Corporate Governance and Disclosure:
    Research covers the intersections of corporate governance, firm strategy, executive compensation, and disclosure practices, analyzing how these factors influence organizational performance and stakeholder perceptions.
  3. Audit Quality and Innovations:
    A strong emphasis is placed on the quality of audits, including innovations in auditing practices, the role of auditors in corporate governance, and the impact of external factors such as regulatory changes.
  4. Financial Reporting and Performance:
    The journal investigates the implications of financial reporting practices on company performance, including earnings management, tax strategies, and the relationship between financial and non-financial information.
  5. Social and Environmental Accounting:
    Research on social and environmental accounting is a core focus, examining how organizations report on sustainability and corporate social responsibility, and the implications for stakeholders.
The journal has seen a notable shift in focus towards several emerging themes, reflecting contemporary issues in accounting and business research. This section highlights these trending areas of inquiry.
  1. Impact of Technology on Accounting:
    There is a growing interest in how technology, including high-frequency trading and automated auditing, affects financial markets and accounting practices, indicating a trend towards technology-driven research.
  2. Sustainability and ESG Reporting:
    Environmental, Social, and Governance (ESG) factors are increasingly being integrated into accounting research, with a significant rise in studies examining sustainability disclosures and corporate social responsibility.
  3. Behavioral Aspects of Finance:
    Emerging themes include behavioral finance, such as the effects of cognitive biases on financial decision-making and reporting, reflecting a trend towards understanding the psychological aspects of finance.
  4. Crisis Management and Resilience:
    The COVID-19 pandemic has spurred research on resilience in accounting practices, including how firms adapt their financial strategies during crises, which is becoming a focal point of contemporary studies.
  5. Cross-disciplinary Approaches:
    There is an increasing trend towards integrating perspectives from various disciplines, such as economics, psychology, and sociology, into accounting research, promoting a holistic understanding of business phenomena.

Declining or Waning

While certain themes have been central to the journal's focus, others are showing signs of decline in prominence. This section outlines those areas that are becoming less prevalent in recent publications.
  1. Traditional Auditing Techniques:
    There appears to be a waning interest in traditional auditing methodologies, as the emphasis shifts towards innovative approaches and technologies such as automated auditing and data analytics.
  2. Historical Accounting Practices:
    Research focused on historical accounting practices and their implications is becoming less frequent, with a greater focus now on contemporary issues and future-oriented research.
  3. Conventional Tax Strategies:
    Studies examining conventional tax strategies and compliance are declining, likely due to the increasing complexity and evolving nature of tax regulations and strategies being employed by firms.

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