Accounting Horizons

Scope & Guideline

Innovating Practices and Theories in Accounting

Introduction

Immerse yourself in the scholarly insights of Accounting Horizons with our comprehensive guidelines detailing its aims and scope. This page is your resource for understanding the journal's thematic priorities. Stay abreast of trending topics currently drawing significant attention and explore declining topics for a full picture of evolving interests. Our selection of highly cited topics and recent high-impact papers is curated within these guidelines to enhance your research impact.
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

Revista Contabilidade e Controladoria-RC C

Cultivating Expertise in Accounting Methodologies
Publisher: UNIV FEDERAL PARANAISSN: 1984-6266Frequency: 3 issues/year

Revista Contabilidade e Controladoria-RC C, published by UNIV FEDERAL PARANA, is a leading journal dedicated to the fields of accounting and management control. With a commitment to advancing knowledge and practice within these domains, the journal serves as a vital platform for researchers and practitioners to disseminate their work, fostering innovative thinking and practices in financial reporting, auditing, and managerial accounting. Although specific metrics such as the impact factor and H-index are not detailed, the journal is recognized for its rigorous peer-review process, ensuring high-quality research output. Researchers and professionals are encouraged to submit original articles, case studies, and literature reviews that contribute to the ongoing dialogue in the field. Located in idyllic Curitiba, Brazil, the journal reflects the dynamic academic landscape and provides invaluable insights for students and scholars seeking to enrich their understanding of accounting and control methodologies. This is an essential resource for anyone looking to stay abreast of the latest developments and trends in the accounting profession.

Current Issues in Auditing

Empowering Researchers to Tackle Current Auditing Issues.
Publisher: AMER ACCOUNTING ASSOCISSN: 1936-1270Frequency: 2 issues/year

Current Issues in Auditing, published by the American Accounting Association, serves as a pivotal platform for scholarly discourse in the field of auditing and accounting. With an ISSN of 1936-1270 and an E-ISSN of 1936-1270, this journal is dedicated to examining contemporary challenges and advancements within the auditing domain. Despite its recent classification in the Q3 quartile of academic rankings, it provides a rich ground for both emerging and seasoned researchers to contribute to the evolving landscape of auditing practices. The journal spans a wide spectrum of topics, from regulatory changes to technological innovations in auditing, thus appealing to a diverse audience of professionals and students. Though it currently does not offer open access, its reputation within the Business, Management, and Accounting fields—ranked at #119 out of 176 in Scopus—underscores its significance for those seeking to deepen their understanding and engagement with current issues in auditing. The collection of articles from 2009 to 2024 reflects on critical developments, making it an essential resource for anyone involved in the audit profession.

South African Journal of Accounting Research

Empowering Scholars and Practitioners with Cutting-Edge Insights
Publisher: ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTDISSN: 1029-1954Frequency: 2 issues/year

Welcome to the South African Journal of Accounting Research, a vital platform for scholars and practitioners in the field of accounting. Published by Routledge Journals, Taylor & Francis Ltd, this journal aims to foster the growth of accounting knowledge through the dissemination of innovative research findings and thoughtful analyses. With an ISSN of 1029-1954 and an E-ISSN of 2376-3981, it serves a global readership engaged in the evolving landscape of accounting practices, theories, and applications. The journal has established a reputation as a significant contributor to the discipline, currently categorized within the Q3 in Accounting and Q2 in Business, Management and Accounting (miscellaneous) quartiles as of 2023. Although currently not an open-access journal, it provides valuable insights through its rigorously peer-reviewed articles. With a focus on the intersections of business and accounting, this journal is crucial for advancing academic discourse and professional practice in the accounting sector. Researchers, professionals, and students will find it an indispensable resource for staying abreast of trends and developments from 2018 to 2024 and beyond.

Australian Accounting Review

Fostering Scholarly Dialogue in Accounting Excellence
Publisher: WILEYISSN: 1035-6908Frequency: 4 issues/year

Australian Accounting Review, published by Wiley, is an esteemed journal dedicated to advancing the field of accounting in the context of business and management. With an ISSN of 1035-6908 and an E-ISSN of 1835-2561, this journal boasts a commendable Q2 category ranking in the field of accounting, positioned at rank #26 out of 176 in Scopus, placing it within the top 15% of its category. Since its inception in 1991, the journal has fostered scholarly dialogue, contributing to the academic community with rigorous research that addresses contemporary accounting issues and practices. With its focus on high-quality research applicable to both academia and the accounting profession, the *Australian Accounting Review* serves as a vital resource for researchers, practitioners, and students alike. Although it does not currently offer open access, it compiles impactful insights and fosters critical discourse, making it an essential read for anyone interested in the evolving landscape of accounting.

International Journal of Accounting

Shaping the Future of Accounting Research.
Publisher: WORLD SCIENTIFIC PUBL CO PTE LTDISSN: 1094-4060Frequency: 4 issues/year

The International Journal of Accounting, published by WORLD SCIENTIFIC PUBL CO PTE LTD in Singapore, serves as a pivotal platform for scholars and practitioners in the fields of accounting and finance. With an ISSN of 1094-4060 and an E-ISSN of 2213-3933, the journal aims to disseminate cutting-edge research and innovative methodologies that can enhance understanding of accounting practices and financial reporting. As of 2023, it proudly holds a Q2 category ranking in both Accounting and Finance, reflecting its commitment to maintaining high academic standards and relevance. The journal welcomes submissions that address contemporary challenges in the financial landscape, encouraging interdisciplinary perspectives that span economics, business management, and finance. While it is not an open-access journal, readers and contributors can expect rigorous peer review and a wide-reaching impact within the global academic community. Since its inception in 1996, the International Journal of Accounting has established itself as a vital resource for enhancing knowledge and igniting discourse in accounting and finance.

Advances in Accounting

Elevating Standards in Accounting Scholarship
Publisher: ELSEVIERISSN: 0882-6110Frequency: 4 issues/year

Advances in Accounting, published by Elsevier, is a pivotal academic journal within the fields of accounting and finance, exemplifying a commitment to the dissemination of innovative research and critical analyses. With its ISSN 0882-6110 and E-ISSN 1046-5715, this journal has evolved since its inception in the early 2000s, now offering a platform for scholars and practitioners to explore cutting-edge developments in accounting frameworks and financial strategies. The journal is recognized in the Q3 category for both accounting and finance as of 2023, reflecting its relevance and contribution to these disciplines. Although it currently does not feature an Open Access option, it remains an invaluable resource for researchers seeking to enhance their understanding of financial complexities and accounting methodologies. With its significant Scopus rankings, including #161 in Finance and #102 in Accounting, Advances in Accounting is essential for those keen on keeping abreast of the latest theoretical and practical advancements in the field.

JOURNAL OF ACCOUNTING & ECONOMICS

Championing Rigorous Research in Finance and Accounting.
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.

Accounting Perspectives

Shaping the Discourse in Accounting and Finance.
Publisher: WILEYISSN: 1911-382XFrequency: 2 issues/year

Accounting Perspectives, published by WILEY, is a leading journal in the field of accounting and finance, aiming to foster innovative research and discussions that significantly contribute to understanding complex financial landscapes. With an ISSN of 1911-382X and E-ISSN of 1911-3838, this journal serves as a valuable resource for academics and professionals alike, exploring a diverse span of topics within its fields of study. Since its inception in 2007, it has established itself with a notable impact factor, achieving a Q3 ranking in Accounting and a Q2 ranking in Finance in 2023. The journal's position within the Scopus ranks, particularly its #152 out of 317 in Finance and #100 out of 176 in Accounting, underscores its relevance and influence in its respective categories. Although the journal operates under a subscription model, its commitment to excellence ensures that it remains pivotal for researchers, offering insights that are both practical and theoretical. By engaging with current trends and pivotal issues in the field, Accounting Perspectives continues to shape the discourse, making it an essential publication for students and seasoned professionals who aim to advance their understanding and application of accounting principles.

Journal of Business Finance & Accounting

Exploring Innovative Solutions in Business Finance
Publisher: WILEYISSN: 0306-686XFrequency: 5 issues/year

Journal of Business Finance & Accounting, published by WILEY, stands as a premier academic journal dedicated to the rigorous exploration of issues in accounting, finance, and business management. With an impressive Q1 ranking in key categories such as Accounting and Finance, this journal has cemented its reputation within the academic community since its inception in 1974. Operating from its headquarters in Hoboken, New Jersey, the journal provides valuable insights and analyses, making it essential reading for researchers, practitioners, and students eager to stay at the forefront of evolving financial theories and practices. Although it does not currently operate on an open-access basis, its impact factor highlights its significance and influence, ensuring that published works reach a broad audience engaged in the multifaceted world of business finance. As it converges towards 2024, the journal continues to foster scholarly discussion and innovation, making substantial contributions to the fields of finance and accounting.

Journal of Financial Reporting and Accounting

Transforming Financial Reporting Through Scholarly Excellence.
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 1985-2517Frequency: 2 issues/year

Journal of Financial Reporting and Accounting is a distinguished publication within the field of accounting and financial reporting, expertly disseminated by Emerald Group Publishing Ltd. With an ISSN of 1985-2517 and an E-ISSN of 2042-5856, this journal is positioned as a vital resource that contributes significantly to the academic discourse in its domain. As of 2023, it holds a reputable Q2 category ranking in several crucial areas, including Accounting, Economics, Econometrics and Finance, and Management Information Systems, indicating its impactful scholarly contributions. The Scopus ranking further attests to its prestige, ranking it within the top tiers of global journals, thereby affirming its appeal to researchers, professionals, and students alike. The journal has successfully published articles since its inception in 2003, maintaining a commitment to high-quality research and innovation in financial reporting. Although currently not available as an Open Access journal, the Journal of Financial Reporting and Accounting remains essential for those seeking to advance their knowledge and practice in financial analytics, reporting standards, and accounting methodologies.