Accounting Horizons

Scope & Guideline

Unlocking the Potential of Accounting Disciplines

Introduction

Welcome to the Accounting Horizons 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 Horizons, 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
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.

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