Accounting Perspectives

Scope & Guideline

Shaping the Discourse in Accounting and Finance.

Introduction

Welcome to the Accounting Perspectives 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 Perspectives, 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.
LanguageMulti-Language
ISSN1911-382x
PublisherWILEY
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 2007 to 2024
AbbreviationACCOUNT PERSPECT / Account. Perspect.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address111 RIVER ST, HOBOKEN 07030-5774, NJ

Aims and Scopes

The journal 'Accounting Perspectives' aims to advance the field of accounting through a diverse range of research topics that encompass both theoretical and practical aspects of accounting practices. This includes a strong emphasis on the implications of accounting in various contexts, including sustainability, technology, and education.
  1. Accounting Education and Competency Development:
    The journal consistently focuses on improving accounting education, emphasizing research-informed instructional strategies that support the development of competencies necessary for future accountants.
  2. Corporate Governance and Accountability:
    A core area of focus is the study of corporate governance mechanisms and their impact on accountability, particularly in light of contemporary challenges such as sustainability and ethical practices.
  3. Technological Innovations in Accounting:
    The exploration of technological advancements, such as robotic process automation and digital solutions, is a prominent theme, highlighting how these innovations transform accounting and auditing services.
  4. Financial Reporting Standards and Practices:
    The journal provides insights into financial reporting standards, particularly within the Canadian context, addressing issues of transparency, quality, and compliance in financial disclosures.
  5. Social Responsibility and Environmental Accounting:
    Research on corporate social responsibility (CSR) and sustainability reporting is a significant aspect, examining how businesses address social and environmental concerns through accounting practices.
The journal 'Accounting Perspectives' is witnessing the emergence of several trending themes, reflecting the current priorities and challenges in the accounting field. These themes indicate a shift towards more contemporary issues that resonate with both academia and practice.
  1. Sustainability and Corporate Accountability:
    Research focusing on sustainability reporting and corporate accountability is gaining traction, highlighting the need for businesses to address environmental and social impacts through robust accounting practices.
  2. Impact of Technology on Accounting and Auditing:
    There is a growing interest in how technological advancements, including automation and digital tools, are reshaping accounting and auditing processes, indicating a significant trend towards integrating technology in accounting curricula.
  3. Diversity and Inclusion in Accounting Research:
    Emerging themes around diversity, equity, and inclusion within the accounting profession are becoming more prominent, reflecting a broader societal focus on these issues and their implications for the field.
  4. Behavioral Accounting Research:
    The exploration of behavioral aspects in accounting, such as the effects of peer recognition and employee empowerment, is increasingly being addressed, indicating a trend towards understanding the human factors in accounting practices.
  5. Interdisciplinary Approaches to Accounting:
    There is a notable trend towards interdisciplinary research that integrates insights from sociology, psychology, and technology studies into accounting research, fostering a more holistic understanding of accounting phenomena.

Declining or Waning

While 'Accounting Perspectives' has a broad research scope, certain themes appear to be diminishing in prominence over time. These waning areas reflect shifts in focus and the evolving landscape of accounting research.
  1. Traditional Financial Analysis:
    There seems to be a decline in research focused solely on traditional financial analysis methods, as newer themes emphasizing sustainability and technology take precedence.
  2. Regulatory Compliance without Contextual Analysis:
    The focus on regulatory compliance as a standalone topic is waning, with more researchers integrating this theme into broader discussions of corporate governance and accountability.
  3. Static Case Studies of Accounting Practices:
    There is a noticeable decrease in the publication of static case studies that do not engage with contemporary issues, as the journal shifts towards more dynamic and contextually relevant case studies.
  4. Narrowly Focused Tax Research:
    Research that narrowly addresses tax issues without considering broader implications, such as CSR or governance, appears to be less frequent, indicating a shift towards integrative approaches.

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