Accounting and Finance

Scope & Guideline

Innovating the intersection of finance, economics, and accounting.

Introduction

Welcome to the Accounting and Finance 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 Finance, 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
ISSN0810-5391
PublisherWILEY
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 1979 to 2024
AbbreviationACCOUNT FINANC / Account . Financ.
Frequency5 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address111 RIVER ST, HOBOKEN 07030-5774, NJ

Aims and Scopes

The journal 'Accounting and Finance' focuses on a broad range of topics that intertwine accounting practices with financial theories, corporate governance, and market dynamics. It aims to disseminate empirical research that enhances the understanding of financial and accounting practices across different contexts, particularly with an emphasis on the implications of regulatory frameworks, market behavior, and corporate strategies.
  1. Corporate Governance and Accountability:
    Research on the mechanisms of corporate governance, including board structure, executive compensation, and the role of auditors in maintaining accountability.
  2. Financial Reporting and Disclosure Practices:
    Exploration of the quality, transparency, and implications of financial reporting, including mandatory disclosures and the effects of various reporting standards.
  3. Investment Strategies and Market Behavior:
    Studies focusing on investment strategies, market efficiencies, and the influence of investor behavior on stock prices and market dynamics.
  4. Sustainability and Corporate Social Responsibility (CSR):
    Examination of the interplay between financial performance and CSR initiatives, including environmental, social, and governance (ESG) factors.
  5. Economic Policy and Financial Regulation:
    Analysis of the impacts of economic policies and regulatory changes on financial markets, corporate behavior, and overall economic performance.
  6. Innovation and Technology in Finance:
    Investigating the role of technological advancements, such as blockchain and fintech, in transforming financial practices and accounting standards.
The 'Accounting and Finance' journal has seen an emergence of new themes in recent years, reflecting contemporary challenges and innovations in the field. These trends indicate the journal's responsiveness to the evolving landscape of accounting and finance research.
  1. Environmental, Social, and Governance (ESG) Integration:
    There is an increasing emphasis on the integration of ESG factors into financial decision-making and reporting, reflecting the growing importance of sustainability in corporate strategies.
  2. Digital Transformation and Fintech:
    Research into the impact of digital technologies, including blockchain and artificial intelligence, on accounting practices and financial markets is on the rise, highlighting the transformation of traditional finance.
  3. Behavioral Finance and Investor Psychology:
    Emerging studies focus on understanding investor behavior and psychological factors influencing market decisions, indicating a shift towards behavioral insights in finance.
  4. Corporate Resilience and Risk Management:
    The journal is increasingly addressing themes of corporate resilience, especially in the context of crises like the COVID-19 pandemic, emphasizing adaptive strategies and risk management practices.
  5. Cross-disciplinary Approaches:
    There is a notable trend towards interdisciplinary research that combines insights from economics, sociology, and environmental science with accounting and finance, reflecting the complexity of contemporary financial issues.

Declining or Waning

While 'Accounting and Finance' continues to grow in various areas, some themes are becoming less prominent in recent publications. This decline may reflect changing priorities in research focus, evolving market conditions, or shifts in regulatory environments.
  1. Traditional Financial Metrics:
    There has been a noticeable shift away from reliance on conventional financial metrics like return on equity (ROE) and earnings per share (EPS) as primary indicators of corporate performance, with more emphasis being placed on holistic and ESG-related measures.
  2. Short-termism in Corporate Strategy:
    Research exploring short-term strategies in corporate governance is less prevalent, possibly due to a growing recognition of the importance of long-term strategic planning and sustainable practices.
  3. Purely Quantitative Analyses:
    There is a declining trend towards purely quantitative analyses in favor of mixed-method approaches that incorporate qualitative insights, reflecting a broader understanding of corporate dynamics.
  4. Focus on Local Markets:
    The journal seems to be moving away from region-specific studies to more global analyses, indicating a shift towards understanding international financial practices and implications.

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