Accounting Economics and Law-A Convivium
Scope & Guideline
Advancing knowledge through innovative research across three critical disciplines.
Introduction
Aims and Scopes
- Interdisciplinary Research:
The journal promotes research that bridges the gaps between accounting, economics, and law, facilitating a comprehensive understanding of how these domains interact and influence one another. - Critical Examination of Accounting Practices:
It encourages critical analyses of accounting standards, practices, and their implications for various stakeholders, including corporations, regulators, and society at large. - Focus on Regulatory Issues:
The journal places a strong emphasis on the role of regulation in accounting and finance, exploring how legal frameworks shape economic behavior and accounting practices. - Exploration of Corporate Governance:
Research on corporate governance, including the impact of governance structures on financial reporting and accountability, is a core area of interest. - Impact of Economic Policies:
The journal examines the implications of economic policies on accounting and finance, investigating how macroeconomic factors influence corporate behavior. - Sustainability and Social Responsibility:
Topics related to corporate social responsibility, sustainability disclosures, and the ethical implications of accounting practices are increasingly featured, reflecting a commitment to socially responsible research.
Trending and Emerging
- Digitalization and Technology in Finance:
There is a growing focus on the impact of digital currencies, blockchain technology, and fintech on accounting and regulatory frameworks, highlighting the need for adaptation in traditional practices. - Corporate Social Responsibility and Sustainability:
An increasing number of articles address the intersection of corporate social responsibility, sustainability disclosures, and ethical considerations in accounting, reflecting a broader societal concern. - Behavioral Economics and Decision-Making:
Emerging themes around behavioral economics and its implications for financial decision-making are gaining traction, indicating a shift towards understanding human behavior in economic contexts. - Global Taxation and Regulatory Challenges:
Recent publications have shown intensified interest in global taxation issues, particularly concerning multinational corporations and the implications of tax policies across jurisdictions. - The Role of Central Banks and Monetary Policy:
There is a notable trend in examining the role of central banks and their impact on economic stability, governance, and financial markets, reflecting current global economic challenges. - Interplay Between Economic Policies and Accounting Practices:
Research increasingly explores how economic policies inform and shape accounting practices, suggesting a trend towards understanding the broader implications of policy decisions.
Declining or Waning
- Traditional Accounting Theories:
There has been a noticeable decrease in papers solely dedicated to traditional accounting theories, suggesting a shift towards more contemporary issues and interdisciplinary approaches. - Historical Analysis of Accounting Practices:
While historical perspectives on accounting have been significant, recent publications indicate a waning interest in purely historical analyses, as the journal leans more towards current and practical implications. - Narrow Legalistic Approaches:
Research focusing solely on narrow legalistic approaches to accounting and finance has become less prevalent, as the journal expands its scope to include broader interdisciplinary discussions. - Standardization of Accounting Practices:
Papers that primarily discuss the standardization of accounting practices without a critical or analytical angle appear to be diminishing, reflecting a move towards more innovative and critical research.
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