Accounting Horizons

Scope & Guideline

Elevating Accounting Scholarship to New Heights

Introduction

Delve into the academic richness of Accounting Horizons with our guidelines, detailing its aims and scope. Our resource identifies emerging and trending topics paving the way for new academic progress. We also provide insights into declining or waning topics, helping you stay informed about changing research landscapes. Evaluate highly cited topics and recent publications within these guidelines to align your work with influential scholarly trends.
LanguageEnglish
ISSN0888-7993
PublisherAMER ACCOUNTING ASSOC
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 1996 to 2024
AbbreviationACCOUNT HORIZ / Account. Horiz.
Frequency4 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address9009 Town Center Parkway, Lakewood Ranch, FL 34202, UNITED STATES

Aims and Scopes

Accounting Horizons aims to contribute to the field of accounting by addressing contemporary issues, advancing theoretical understanding, and exploring practical implications in various accounting domains. The journal emphasizes innovative methodologies and interdisciplinary approaches to enhance the relevance and application of accounting research.
  1. Financial Reporting and Auditing:
    The journal focuses on the quality and implications of financial reporting, including internal controls, audit quality, and the effects of governance on reporting practices.
  2. Data Analytics and Technology in Accounting:
    There is a strong emphasis on the integration of data analytics, big data, and technological advancements in accounting, exploring their impact on audit practices and financial decision-making.
  3. Diversity, Equity, and Inclusion (DEI) in Accounting:
    Research exploring diversity and inclusion within the accounting profession, including gender, racial, and cultural diversity, is a core area of focus, highlighting its relevance to organizational performance and ethical practices.
  4. Corporate Governance and Accountability:
    The journal examines the relationship between corporate governance structures and financial accountability, assessing their impact on stakeholder trust and organizational success.
  5. Ethics and Professionalism in Accounting:
    A significant aim of the journal is to address ethical challenges and professional standards in accounting, contributing to the discourse on integrity and accountability in financial practices.
Recent publications in Accounting Horizons reveal several emerging themes that highlight the journal's responsiveness to contemporary challenges and innovations within the accounting domain.
  1. Impact of Technology on Accounting:
    There is a significant increase in research examining how technological advancements, such as robotic process automation and big data analytics, are reshaping accounting practices and auditor roles.
  2. Corporate Social Responsibility (CSR) and ESG Reporting:
    The rise of corporate environmental, social, and governance (ESG) performance as a research theme reflects growing interest in how these factors influence financial reporting and stakeholder engagement.
  3. Mental Health and Well-being in Accounting:
    Emerging studies focusing on the mental health challenges within the accounting profession, especially in the context of remote work and diversity, underscore a shift towards understanding the human aspects of accounting.
  4. Behavioral Aspects of Auditing:
    Research exploring the psychological and behavioral factors influencing audit decisions and outcomes is gaining traction, indicating a trend towards integrating behavioral science into accounting.
  5. Diversity and Inclusion Initiatives:
    There is a noticeable increase in research addressing diversity, equity, and inclusion initiatives within the accounting profession, reflecting broader societal discussions on these critical issues.

Declining or Waning

While Accounting Horizons continues to evolve, certain themes have shown a decline in prominence in recent publications. This waning interest may reflect shifts in the field's focus or the emergence of more pressing issues.
  1. Traditional Financial Accounting:
    Research centered on conventional financial accounting practices appears to be declining, as the field shifts towards more dynamic topics such as technology integration and data analytics.
  2. Static Theoretical Models:
    There is a noticeable reduction in the publication of papers relying on traditional static theoretical models, possibly due to a growing preference for empirical and data-driven approaches.
  3. Historical Accounting Practices:
    The exploration of historical practices in accounting is less frequent in recent issues, suggesting a move towards contemporary issues and forward-looking research.
  4. Financial Statement Analysis:
    Research focused solely on financial statement analysis without the integration of broader contextual factors is waning, as the journal emphasizes a more holistic view of accounting impacts.
  5. Narrowly Defined Audit Practices:
    There seems to be a decrease in studies that focus narrowly on specific audit practices without considering the broader implications of technology and ethics in auditing.

Similar Journals

Journal of Emerging Technologies in Accounting

Advancing Insights at the Tech-Accounting Nexus.
Publisher: AMER ACCOUNTING ASSOCISSN: 1554-1908Frequency: 1 issue/year

The Journal of Emerging Technologies in Accounting is a pioneering publication dedicated to the intersection of technological advancements and accounting practices, published by the American Accounting Association. With an ISSN of 1554-1908 and E-ISSN 1558-7940, this esteemed journal has been at the forefront of research since its inception in 2009, and continues to serve as a vital platform for scholars and practitioners alike. Positioned within the Q2 quartile for both Accounting and Computer Science Applications as of 2023, it ranks notably among its peers, placing #57 out of 176 in the Accounting field, and #362 out of 817 in Computer Science Applications according to Scopus metrics. The journal's objectives focus on publishing cutting-edge research that explores how emerging technologies, such as AI, blockchain, and data analytics, are transforming accounting processes and enhancing decision-making. Although not open-access, the journal provides substantial insights into the evolving framework of accounting, making it an indispensable resource for researchers, professionals, and students eager to stay ahead in a rapidly changing landscape.

British Accounting Review

Shaping Insights, Elevating Practices
Publisher: ELSEVIER SCI LTDISSN: 0890-8389Frequency: 4 issues/year

British Accounting Review is a prestigious journal published by Elsevier Science Ltd, focusing on the domain of accounting. With an impressive impact factor and recognized as a Q1 journal in Accounting for 2023, it has established itself as a leading platform for significant research advancements and theoretical discussions in the field. Since its inception in 1988, the journal has contributed to the convergence of accounting practices and academic inquiry, offering valuable insights into innovative accounting methodologies, regulatory issues, and contemporary challenges faced by the profession. Although it operates under a subscription model, it remains an essential resource for researchers, practitioners, and students seeking to deepen their understanding of accounting dynamics. The British Accounting Review continues to play a pivotal role in shaping the future of accounting scholarship and practice.

International Journal of Managerial and Financial Accounting

Advancing Knowledge at the Intersection of Management and Finance
Publisher: INDERSCIENCE ENTERPRISES LTDISSN: 1753-6715Frequency: 4 issues/year

International Journal of Managerial and Financial Accounting is a prestigious publication that offers a platform for innovative research in the field of accounting, specifically focusing on managerial and financial aspects. Published by Inderscience Enterprises Ltd and located in the heart of Switzerland, this journal serves as an essential resource for academics, practitioners, and students dedicated to advancing the understanding of accounting practices. With an impact factor that reflects its growing significance in the field, the journal has been categorized in Q3 in Accounting for the year 2023, based on its Scopus ranking. Its commitment to publishing high-quality papers ensures that it attracts submissions that contribute to the evolution of accounting knowledge and practices. While currently not open access, readers can gain insights into evolving trends and methodologies from the years 2002 to 2024. This journal is a vital asset for those aiming to explore the interactions between accounting and managerial practices, fostering a deeper comprehension that can influence both theory and practice.

JOURNAL OF ACCOUNTING & ECONOMICS

Advancing Knowledge in Accounting and Economics.
Publisher: ELSEVIERISSN: 0165-4101Frequency: 6 issues/year

JOURNAL OF ACCOUNTING & ECONOMICS, published by Elsevier, is a leading peer-reviewed journal in the fields of accounting, economics, and finance, providing a vibrant platform for the dissemination of groundbreaking research since its inception in 1979. With an impressive impact captured in its Q1 rankings across its categories—Accounting, Economics and Econometrics, and Finance—the journal ranks #11 in Accounting, #30 in Finance, and #73 in Economics according to Scopus. It serves as an essential resource for researchers, professionals, and students alike, fostering a deeper understanding of economic principles and accounting practices while promoting innovative methodologies and theories. Although it does not offer direct open access, the journal is committed to academic excellence and rigorous peer-review standards, ensuring that published works contribute significantly to the body of knowledge in its respective fields. With its address in Amsterdam, Netherlands, the journal invites contributions from scholars worldwide, emphasizing its international reach and impact.

Revista de Contabilidad-Spanish Accounting Review

Unlocking the Future of Accounting and Finance.
Publisher: UNIV MURCIAISSN: 1138-4891Frequency: 2 issues/year

Revista de Contabilidad-Spanish Accounting Review, published by the Universidad de Murcia, is a prestigious open-access journal dedicated to advancing the field of accounting and finance. Since its inception in 1997, the journal has aimed to foster high-quality research and disseminate innovative findings that contribute significantly to the international accounting community. With an ISSN of 1138-4891 and an E-ISSN of 1988-4672, this journal proudly embodies a commitment to accessibility, allowing researchers, practitioners, and students to engage with a wealth of knowledge without financial barriers. As of 2023, it holds a respectable position in the Scopus rankings, being placed in the Q3 category within Accounting, with a ranking of #98/176 and a percentile standing at 44th. The Revista covers a wide array of topics including financial reporting, auditing, and managerial accounting, and is a pivotal platform for groundbreaking studies that shape the discipline. Located in the vibrant academic setting of Murcia, Spain, this journal is essential reading for those looking to stay abreast of contemporary developments in accounting research.

Journal of Accounting Auditing and Finance

Advancing insights at the intersection of finance and accountability.
Publisher: SAGE PUBLICATIONS INCISSN: 0148-558XFrequency: 4 issues/year

Journal of Accounting Auditing and Finance, published by SAGE Publications Inc, is a leading academic journal with a rich history dating back to 1986, focusing on the intersection of accounting, auditing, and finance. With an impressive impact factor and categorized in the top quartiles across multiple fields, it ranks Q2 in Accounting and Q1 in both Economics, Econometrics and Finance (miscellaneous) and Finance as of 2023. The journal aims to advance the understanding of complex financial issues and enhance the practice of accounting and auditing through rigorous peer-reviewed research, providing a vital resource for researchers, professionals, and students alike. Located in the United States, this prestigious journal stands out in the landscape of financial literature, making significant contributions to ongoing discourse and innovation in the field.

Asian Journal of Accounting and Governance

Elevating Standards of Accounting through Open Access
Publisher: PENERBIT UNIV KEBANGSAAN MALAYSIAISSN: 2180-3838Frequency: 1 issue/year

Asian Journal of Accounting and Governance, published by Penerbit Universiti Kebangsaan Malaysia, is a vital resource in the field of accounting and governance studies. With its commitment to enhancing the scholarly discourse in Asia and beyond, the journal serves as a platform for innovative research, critical analyses, and discussions that address contemporary issues in accounting practices and governance frameworks. Although specific metrics such as HIndex or Scopus rankings may not be provided, the significance of this journal is underscored by its accessible and scholarly content aimed at researchers, professionals, and students alike. The journal is dedicated to the principles of open access, encouraging broad dissemination and engagement with cutting-edge research in the discipline. Embracing a multidisciplinary approach, the Asian Journal of Accounting and Governance aspires to contribute meaningfully to the understanding and advancement of effective accounting systems and governance practices within diverse contexts.

Southern African Journal of Accountability and Auditing Research-SAJAAR

Exploring the Dynamics of Accountability in Southern Africa
Publisher: SOUTH AFRICAN INST GOVERNMENT AUDITORSISSN: 1028-9011Frequency: 1 issue/year

The Southern African Journal of Accountability and Auditing Research (SAJAAR) serves as a pivotal platform in the field of auditing and accountability research, published by the South African Institute of Government Auditors. This journal is dedicated to advancing the understanding of accountability frameworks, public sector governance, and auditing practices within the Southern African context. With a rich heritage in promoting high standards of academic rigor, SAJAAR aims to foster significant discussions among researchers, professionals, and students alike. Though it operates under a traditional subscription model, the journal remains accessible for those committed to enhancing their knowledge and practice in this critical area of study. The journal is instrumental in bridging the gap between theory and practice, making it a valuable resource for anyone seeking to contribute to the discourse on governance and accountability, particularly in developing regions.

Accounting in Europe

Fostering insights into Europe's dynamic accounting environment.
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTDISSN: 1744-9480Frequency: 3 issues/year

Accounting in Europe is a distinguished peer-reviewed journal published by Routledge Journals, Taylor & Francis Ltd, focusing on the critical intersections of accounting practice in the European context. With an ISSN of 1744-9480 and an E-ISSN of 1744-9499, this journal is essential for researchers and professionals navigating the complexities of accounting and finance in a rapidly evolving global landscape. It has been recognized for its scholarly contributions, achieving Q2 rankings in 2023 across multiple categories including Accounting, Business and International Management, and Finance. The journal's impressive Scopus rankings—43rd in Accounting and 78th in Finance—underscore its influence and relevance, placing it in the top quartile of academic discourse. Published in the UK and accessible through traditional and digital formats, Accounting in Europe serves as a vital resource for innovative research, policy discussions, and theoretical advancements, catering to an audience dedicated to enhancing the field's knowledge and impact.

International Journal of Accounting and Information Management

Unveiling Insights in Accounting and Information Management
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1834-7649Frequency: 4 issues/year

The International Journal of Accounting and Information Management, published by Emerald Group Publishing Ltd, is a premier academic journal that has made significant contributions to the fields of accounting, economics, and information management since its inaugural issue in 2007. With an impact factor that places it in the Q1 category for both accounting and economics, it provides a platform for innovative research that addresses contemporary challenges facing these disciplines. The journal is particularly esteemed for its rigorous peer-review process and its commitment to the dissemination of research that integrates the nuances of financial reporting and information systems. Hailing from the United Kingdom, the journal has an expansive global reach, with contributions that delve into the intersections of technology, management, and finance. Researchers, professionals, and students alike benefit from the journal’s high-ranking status, evidenced by its placement in the 96th percentile within general economics and finance on Scopus, making it an essential resource for those looking to advance their knowledge and engage with cutting-edge scholarship.