ACCOUNTING ORGANIZATIONS AND SOCIETY
Scope & Guideline
Advancing Knowledge at the Nexus of Accounting and Society
Introduction
Aims and Scopes
- Interdisciplinary Research:
AOS encourages research that bridges accounting with other disciplines such as sociology, psychology, and political science, enabling a comprehensive understanding of accounting's impact on organizations and society. - Focus on Social Implications:
The journal consistently examines the ethical, moral, and social dimensions of accounting, addressing how accounting practices influence societal outcomes and contribute to broader discussions about corporate responsibility. - Behavioral and Psychological Perspectives:
Research often includes behavioral and psychological aspects of accounting, such as managerial decision-making, investor behavior, and organizational culture, providing insights into how accounting practices affect human behavior. - Policy and Regulatory Analysis:
AOS publishes studies that analyze the implications of accounting regulations and standards on organizations and the economy, particularly in the context of governance and accountability. - Sustainability and Environmental Accounting:
The journal has a growing emphasis on sustainability, exploring how accounting practices can address climate change and promote sustainable business practices, reflecting current global challenges.
Trending and Emerging
- Diversity and Inclusion in Accounting:
There is an increasing focus on diversity, equity, and inclusion within the accounting profession, exploring how these factors influence organizational culture and employee experiences. - Technology and Algorithmic Management:
Research on the impacts of technology, particularly algorithmic management and machine learning, is becoming more prevalent, addressing how these advancements reshape accounting practices and decision-making processes. - Sustainability and Climate Change Accounting:
An emerging theme is the intersection of accounting with sustainability, highlighting how organizations account for environmental impacts and the role of accounting in promoting sustainable practices. - Behavioral Insights in Accounting:
The integration of behavioral insights into accounting research is trending, examining how psychological factors affect decision-making processes among managers, auditors, and investors. - Corporate Social Responsibility (CSR) and Accountability:
There is a growing emphasis on CSR and the role of accounting in enhancing accountability, reflecting a broader societal demand for transparency and ethical business practices.
Declining or Waning
- Traditional Financial Reporting:
There appears to be a waning interest in conventional financial reporting topics, as researchers increasingly focus on more contemporary issues related to ethics, sustainability, and behavioral aspects of accounting. - Historical Analysis of Accounting Practices:
Research centered on historical perspectives of accounting practices has diminished, suggesting a shift towards more current and forward-looking studies that address real-time challenges in the accounting profession. - Narrow Technical Accounting Issues:
The journal has moved away from publishing papers that solely focus on narrow technical accounting issues, indicating a preference for research that integrates broader social, organizational, and ethical considerations. - Audit Quality and Methodology:
While audit quality remains important, studies focusing exclusively on audit methodologies without a broader context are appearing less frequently, as the journal emphasizes a more integrated approach to auditing that includes social implications.
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