International Journal of Accounting, Auditing and Taxation
Aims and Scope
International Journal of Accounting, Auditing and Taxation ISSN 2143-5572 is a peer-reviewed open access journal that provides a platform for the publication of high quality papers in all aspects of accounting, auditing and taxation. The journal offers valuable insights into developments in accounting and related fields, such as finance, economics and operations. The aims of the journal include the following:
- To initiate and foster discussion on issues that significantly contribute to the disciplines of accounting, auditing, and taxation, with emphasis on the implications of these disciplines in the ongoing globalisation process of the 21st century. The journal's emphasis on the inter-dependencies of these subjects reflects the increasing complexity of corporate financial management in recent years, and verifies the importance of understanding accounting, auditing and taxation from an international context.
- To advance the academic and professional understanding of accounting, auditing and taxation theory and practice from an international perspective and viewpoint. The journal recognizes that international accounting is influenced by a variety of forces i.e. governmental, political and economical.
- To assist in the understanding of the present and potential ability of accounting, auditing and taxation to aid in the recording and interpretation of international economic transactions. These transactions may be within a profit or nonprofit environment. The journal deliberately encourages a broad view of the origins and development of these disciplines with an emphasis on its functions in an increasingly interdependent global economy, and welcomes manuscripts that help explain current international practices, with related theoretical justifications, and identify criticisms of current practice.
- To encourage the application of economic theory to the explanation of accounting, auditing and taxation phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses to accounting , auditing and taxation problems. A wide range of methodologies and topics are encouraged and covered.
- The journal focuses on the relationship between accounting, auditing, and taxation to both human behaviour and organizations' structures, processes, social, and political environments. Specific topics covered include the social role of accounting and social accounting; processes influencing innovations in accounting; organizational strategies for designing accounting and information systems; the behaviour of users of accounting information; cognitive studies of accounting and decision-making, all aspects of accounting's role within organizations, markets, or society.