Critical Perspectives on Accounting

Scope & Guideline

Challenging Conventions, Shaping Futures.

Introduction

Welcome to the Critical Perspectives on Accounting 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 Critical Perspectives on Accounting, 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
ISSN1045-2354
PublisherELSEVIER
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 1990 to 2024
AbbreviationCRIT PERSPECT ACCOUN / Crit. Perspect. Account.
Frequency8 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressRADARWEG 29, 1043 NX AMSTERDAM, NETHERLANDS

Aims and Scopes

Critical Perspectives on Accounting is dedicated to advancing the understanding of accounting practices and their implications through critical inquiry and interdisciplinary approaches. The journal focuses on the socio-political dimensions of accounting, emphasizing the roles of power, ideology, and social justice within the field.
  1. Critical Examination of Accounting Practices:
    The journal provides a platform for critical analyses of accounting practices, exploring how they shape and are shaped by social, political, and economic contexts.
  2. Interdisciplinary Approaches:
    Research published in the journal often draws from various disciplines, including sociology, political science, and economics, to enrich the understanding of accounting phenomena.
  3. Focus on Social Justice and Accountability:
    A consistent theme within the journal is the exploration of how accounting practices impact social justice, equity, and accountability, particularly in marginalized communities.
  4. Decolonial Perspectives:
    The journal emphasizes the importance of decolonial perspectives in accounting research, highlighting the need to challenge and rethink traditional accounting paradigms.
  5. Impact of Technology on Accounting:
    Recent publications have increasingly focused on the implications of digital technologies, such as AI, on accounting practices and the profession.
  6. Historical and Cultural Contexts:
    The journal frequently addresses the historical and cultural dimensions of accounting, examining how these factors influence current practices and discourses.
The landscape of accounting research is continually evolving, with several themes gaining traction in recent publications. The following emerging scopes reflect the current priorities and interests within the field, highlighting a shift towards more critical and inclusive perspectives.
  1. Critical Perspectives on Technology in Accounting:
    There is a growing body of work examining the implications of technologies such as AI and big data on accounting practices, focusing on both opportunities and ethical challenges.
  2. Decolonial Accounting Frameworks:
    Emerging contributions from Latin America and other regions are pushing for a decolonial approach to accounting, challenging established norms and advocating for inclusive practices.
  3. Social Movements and Accounting:
    Research increasingly explores the intersection of social movements and accounting, particularly in how accounting practices can both enable and challenge social justice initiatives.
  4. Environmental Accounting and Sustainability:
    There is a marked increase in studies addressing environmental accounting and sustainability, reflecting a broader societal concern for ecological issues and accountability.
  5. Gender and Diversity in Accounting:
    Scholarly work focusing on gender, diversity, and inclusion within accounting is on the rise, examining the barriers faced by underrepresented groups and advocating for equitable practices.
  6. Narratives and Discourse in Accounting:
    An emerging theme is the analysis of narratives and discourses surrounding accounting, revealing how language shapes perceptions of accountability and ethical practices.

Declining or Waning

While certain themes have dominated the discourse in Critical Perspectives on Accounting, others appear to be waning in prominence. As the field evolves, some traditional topics are being overshadowed by emerging issues and methodologies.
  1. Traditional Financial Reporting Practices:
    There is a noticeable decline in research focused solely on conventional financial reporting practices, as scholars shift towards more critical and contextual analyses.
  2. Purely Technical Accounting Issues:
    Research that emphasizes purely technical aspects of accounting, such as compliance and procedural efficiency, is becoming less frequent, giving way to discussions about the broader implications of accounting practices.
  3. Sole Focus on Corporate Accountability:
    The emphasis on corporate accountability, while still relevant, is being challenged by broader discussions that include social and environmental accountability, reflecting a shift in priorities among researchers.
  4. Minimalist Approaches to Accounting Ethics:
    There is a reduction in publications focusing on minimalist or surface-level ethical considerations in accounting, as the discourse moves towards deeper, systemic critiques.
  5. Historical Accounting Practices:
    Research centered on historical accounting practices without a critical lens is decreasing, as scholars increasingly seek to connect past practices to contemporary issues of power and inequality.

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