Emerald

Accounting Auditing & Accountability Journal

(ISSN 1758-4205)

Aims & scope

Accounting, Auditing & Accountability Journal publishes leading-edge research concerning the interaction between accounting/auditing and their socio-economic, institutional and political environments. Through innovation in research design and issue analysis, we encourage critical investigation of policy and practice alternatives and of the impact of accounting on organisations, communities and society. Our mission is to expand both an understanding of and creative solutions to important accounting, auditing and accountability topics.

Coverage includes, but is not limited to:

Alternative explanations for observed practice

Critical and historical perspective on current issues and problems

Field study based theory development

Limitations in present accounting measurement

Political influences on policy making

Social and political aspects of accounting standards

The broadening scope of the reporting constituency.