Accounting Horizons

Scope & Guideline

Illuminating Complexities in Accounting Practices

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

Southern African Journal of Accountability and Auditing Research-SAJAAR

Pioneering Research in Auditing and Public Sector Governance
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.

Managerial Auditing Journal

Advancing Insights at the Intersection of Auditing and Strategy.
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 0268-6902Frequency: 9 issues/year

Welcome to the Managerial Auditing Journal, a leading academic platform dedicated to the intersection of auditing practices and managerial insights. Published by Emerald Group Publishing Ltd in the United Kingdom, this esteemed journal, with an ISSN of 0268-6902 and an E-ISSN of 1758-7735, has been a pivotal resource since its inception in 1986 and will continue to serve the academic community through 2024. With impressive impact rankings, including a Q2 status in Accounting and a Q1 status in Business, Management and Accounting, this journal provides a vital forum for researchers, professionals, and students to explore contemporary issues and advancements in managerial auditing. The emphasis on practical applications within management contexts makes its contributions invaluable for advancing both academic theory and industry practices. Furthermore, the journal ranks within the top percentile in various Scopus categories, underscoring its importance in economics and management disciplines. While it operates under traditional access policies, readers can expect high-quality, peer-reviewed articles that drive forward knowledge and influence in the field.

Revista de Contabilidad-Spanish Accounting Review

Fostering Innovation in Financial Insights.
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.

Australian Accounting Review

Driving Innovation in Accounting Scholarship
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.

Journal of Accounting in Emerging Economies

Catalyzing Change through Innovative Accounting Research
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 2042-1168Frequency: 4 issues/year

The Journal of Accounting in Emerging Economies, published by Emerald Group Publishing Ltd, is a premier platform dedicated to advancing the field of accounting within the context of emerging economies. With an ISSN of 2042-1168 and an E-ISSN of 2042-1176, this journal spans comprehensive discussions and innovative research that contribute to the understanding of accounting systems and practices in developing regions. Its esteemed placement in various categories—ranked Q2 in Accounting, Q1 in Development, and Q1 in Sociology and Political Science as of 2023—underscores its significance and impact, particularly in addressing the intersection of economic development and societal dynamics. The journal's contributions are reflected in its Scopus rankings, placing it within the top 10% of Sociology and Political Science and top 20% in Accounting. Engaging with the journal not only offers researchers and professionals valuable insights into contemporary issues but also promotes a crucial discourse around sustainable development practices globally. Published continuously from 2015 to 2024, the Journal of Accounting in Emerging Economies remains a vital resource for academics, practitioners, and students dedicated to exploring the evolving landscape of accounting in socio-economically diverse settings.

Intelligent Systems in Accounting Finance & Management

Empowering decision-making with cutting-edge AI research.
Publisher: JOHN WILEY & SONS LTDISSN: 1055-615XFrequency: 4 issues/year

Intelligent Systems in Accounting, Finance & Management is a leading journal published by John Wiley & Sons Ltd, recognized for its commitment to advancing knowledge and research in the intersection of artificial intelligence and financial decision-making. With an ISSN of 1055-615X and an E-ISSN of 1099-1174, this journal serves as a vital resource for academics, practitioners, and students interested in the innovative applications of intelligent systems within the realms of accounting, finance, and management. Although it operates under traditional access options, the journal features a wide range of high-quality peer-reviewed articles designed to enhance understanding of complex financial environments and promote effective decision-making through technology. Its editorial standards ensure impactful research that resonates within both theoretical and applied contexts, making it an essential publication for those dedicated to furthering the field of financial intelligence systems.

British Accounting Review

Unveiling New Perspectives in Accounting Research
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.

ACCOUNTING REVIEW

Uncovering the Essentials of Contemporary Financial Issues
Publisher: AMER ACCOUNTING ASSOCISSN: 0001-4826Frequency: 6 issues/year

ACCOUNTING REVIEW, published by the American Accounting Association, stands as a leading academic journal in the fields of Accounting, Economics, and Finance. With a prestigious Q1 ranking in each of these categories for 2023, this journal showcases high-impact research that is instrumental for professionals, educators, and scholars alike. The journal, which has been actively published since 1996 and will continue through 2024, is known for its rigorous peer-review process and commitment to advancing knowledge in accounting theory and practice. Although it does not offer open access, the articles published in ACCOUNTING REVIEW provide significant insights and remain highly relevant due to their robust Scopus rankings, including being placed in the top 20th percentile across its major categories. This journal is essential for anyone looking to deepen their understanding of contemporary issues in accounting and finance.

Pacific Accounting Review

Fostering Global Collaboration in Accounting Studies
Publisher: EMERALD GROUP PUBLISHING LTDISSN: 0114-0582Frequency: 4 issues/year

Pacific Accounting Review is a prominent academic journal that serves as a vital platform for innovative research and critical insights in the fields of accounting and finance. Published by Emerald Group Publishing Ltd in the United Kingdom, this journal has established itself as a reputable source of knowledge since its inception in 1997. With robust indexing in Scopus, it currently ranks in the Q3 category for Accounting and Q2 for Finance, reflecting its significant contribution to these fields. The journal's focus encompasses a diverse range of topics, making it essential reading for researchers, professionals, and students eager to explore the latest trends, methodologies, and findings in accounting and finance. Although it is not open access, the journal maintains a commitment to academic excellence and encourages submissions that push the boundaries of theory and practice. The Pacific Accounting Review plays a critical role in shaping the future discourse of its subject areas and fostering academic collaboration globally.

Advances in Accounting

Navigating the Complexities of Modern Finance
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.