Focus and Scope
The Accounting, Organization & Economics (AOE) publishes impactful, unique, and creative research findings derived from testing theory-driven hypothesis through strong methodologies, while also publishing impactful theory development and cutting-edge application articles that advance the canon of knowledge on accounting, organization, and the use of economic analyses to address accounting and organizational issues. AOE seeks to break paradigms and encourage creative approaches to conceptualizing, measuring, and assessing the application of economic theory to the explanation of accounting and organization phenomena, including institutional and political environments. In addition, AOE also aims at advancing our knowledge of organizations, organizing and the organized in and between societies. It is broadly rooted in the social sciences and promotes an understanding of organizations, organizing and the organized as phenomena that shape and are shaped by the societies of which they are part.
For empirical articles, the journal encourages a wide variety of sound methods, whether quantitative, qualitative, experience sampling, observational studies, or other methods. Further, we accept conceptual articles that develop theory without reliance on empirical data.
AOE welcomes submissions on a variety of topics, for example, but is not limited to:
- Theoretical approaches to accounting.
- The role of accounting within the firm;
- Accounting practices in family businesses;
- The information content and role of accounting numbers in capital markets;
- Accountability and performance in the public, not-for-profit, and private sectors;
- The determination of accounting standards;
- Culture, performance measurement, performance management and change;
- Government regulation of corporate disclosure and/or the Accounting profession;
- Accounting education - needs and trends;
- The theory of the accounting firm;
- The role of accounting in socio-economic development and poverty reduction;
- Corporate and behavioural governance;
- Business Ethics and Corporate Culture;
- Management accounting issues.
We expect every article published in AOE to provide meaningful insights that challenge and exceed existing knowledge in the area of accounting, organization, and economics studies. We encourage research, driven by academic curiosity that crosses existing boundaries and dares to explore novel ground. We are looking for original research, but do not seek novelty as an end in itself, but rather as the result of the passion to advance our scholarly community.