ACCOUNTING ORGANIZATIONS AND SOCIETY

Scope & Guideline

Advancing Knowledge at the Nexus of Accounting and Society

Introduction

Welcome to the ACCOUNTING ORGANIZATIONS AND SOCIETY 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 ORGANIZATIONS AND SOCIETY, 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
ISSN0361-3682
PublisherPERGAMON-ELSEVIER SCIENCE LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 1976 to 2024
AbbreviationACCOUNT ORG SOC / Account. Organ. Soc.
Frequency8 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressTHE BOULEVARD, LANGFORD LANE, KIDLINGTON, OXFORD OX5 1GB, ENGLAND

Aims and Scopes

The journal 'Accounting, Organizations and Society' (AOS) primarily aims to explore the interrelations between accounting practices, organizational behavior, and societal implications. The journal publishes research that reflects a diverse range of methodologies and perspectives, emphasizing the multifaceted nature of accounting and its role in various contexts.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
The journal 'Accounting, Organizations and Society' has shown a dynamic evolution in its scope, with several emerging themes gaining traction in recent years. These trends reflect contemporary societal challenges and the changing landscape of accounting research.
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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

While 'Accounting, Organizations and Society' continues to evolve, certain themes have become less prominent in recent publications. This decline may reflect shifts in research interests or the emergence of new priorities within the field.
  1. 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.
  2. 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.
  3. 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.
  4. 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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