Journal Description
The Journal of Accounting Research is a peer-reviewed journal that offers research in accounting, finance, statistics, sociology, and economics. According to its statement (Journal of Accounting Research, 2023b), one of its goals is to increase the relevance of accounting issues to create a straightforward and scientific approach to finance. The journal strives to create a sustainable environment where researchers can continually develop and address current accounting challenges.
All three issues of the Journal of Accounting Research have the same rules for authors of articles to follow when submitting papers to the publication. Authors must pay the submission fee, provide evidence of data collection, and follow the paper submission format. Authors should follow the acceptance rules and some guidelines: for example, a detailed description of the sample and tests, a primary focus on the results, visibility, and linkage to sources (Journal of Accounting Research, 2023a).
The journal is published early each month; the average issue is 5-8 original articles. The journal does not tend to publish abstracts, books, or other science-related publications. While the journal does not make specific recommendations for topics and methods, the general tendency is for publications to be exploratory and original and to include sound theoretical and practical justifications.
Description of the Issues
The September issue was published based on the acceptance of original articles in nine pieces. The issue focuses on staff development, adaptation, and changing the course of internal policy of organizations (Journal of Accounting Research, 2023e). In addition, ethical topics related to the human factor, complex aspects, and research on agent communication patterns are included.
The research includes empirical models, after which the results are published as tables (Jiancheng (Duncan), 2023). In addition, experiments and theoretical and practical approaches related to the issues of systems validation in financial planning are integrated. Experiments and theoretical predispositions are the most frequent objects of research due to the limitations of the setting. To a greater extent, the issue is dedicated to researchers who want to evaluate well-known or small firms.
The journal’s next issue was published in June 2023; it contains only six original articles and an awards and information section. The journal’s topics focused on patterns of sociality, their functioning, and their role in social structure and human health (Journal of Accounting Research, 2023d). For example, the article by Distelhorst and Shin (2023) evaluated the role of developed financial systems in motivation and workflow organization issues.
In contrast, the article by Liu and Lu (2023) approached health issues through social interactions, demonstrating their development and formation. Studies include empirical models, statistical analysis, and reversal analysis. The most common studies in the articles are those with people, with the construction of theories and practices and disjunctive texts. The primary audience is trainers and educators invited into organizations to improve culture and quality in the finance department.
The issue was published in May 2023 and contains six original articles and a block of information. The topics of the issue are related to the issues of finding candidates in the field of financing and solutions by adapting new employees (deHaan et al., 2023). In addition, general social and environmental topics related to company budgets are presented and can influence the chain of financial processes (Chan et al., 2023).
Theoretical approaches are often used as research methods, including the obligatory introduction of questions concerning satisfaction with work processes(Journal of Accounting Research, 2023c). The research is based on texts and experiments that evaluate the results to test the hypotheses (Zurich, 2023). The primary audience is researchers and representatives of companies that may have difficulties with incompetent management.
Goals of Journal
After evaluating the abstracts of several articles from the last three issues, it was realized that they all have one specific goal. The goal is to create a robust and diverse knowledge system that addresses an organization’s various accounting and financial issues (Journal of Accounting Research, 2023a). Such a system will allow companies’ researchers, instructors, and employees to analyze and manage finances through competent retrospective evaluation. Not all articles are directly related to evaluating accounting strategies or methods. Some include the role of accounting in the organization’s performance and its status in public.
In one way or another, however, the journal seeks to foster an environment in which scientific approaches come first when organizing accounting activities. The scientific value and the need to integrate it into the everyday financial life of companies and businesses is at the forefront of many articles. A journal of this format is critical for the consistent evolution of the complex aspects of accounting.
Recommendation
The Journal of Accounting Research is highly respected according to the last three issues from May to September 2023. Each issue contains a sufficient number of articles on various topics related to accounting and its impact on companies and society. The journal can be recognized as relevant and interesting because the published articles are peer-reviewed and meet enterprises’ demands to improve finance-related issues. The development of these areas will be possible by integrating research results published in the Journal of Accounting Research.
References
Chan, E. W., Lill, J. B., Maas, V. S. (2023). Promote internally or hire externally? The role of gift exchange and performance measurement precision. Journal of Accounting Research, 61(2), 493-530. Web.
deHaan, E., Li, N., & Zhou, F. S. (2023). Financial reporting and employee job research. Journal of Accounting Research, 61(2), 571-617. Web.
Distelhorst, G., & Shin, J. E. (2023). Assessing the social impact of corporations: Evidence from management control interventions in the supply chain to increase worker wages. Journal of Accounting Research, 61(3), 855-890. Web.
Jiancheng (Duncan), L., Wei, S., Cheng, Z., & Guochnag, Z. (2023). Does public firms’ mandatory IFRS reporting crowd out private firms’ capital investment? Journal of Accounting Research, 61(4), 1263-1313. Web.
Journal of Accounting Research. (2023a). About the journal. Wiley Online Library. Web.
Journal of Accounting Research. (2023b). Author guidelines. Wiley Online Library. Web.
Journal of Accounting Research. (2023c). Volume 61, issue 2. Wiley Online Library. Web.
Journal of Accounting Research. (2023d). Volume 61, issue 3. Wiley Online Library. Web.
Journal of Accounting Research. (2023e). Volume 61, issue 4. Wiley Online Library. Web.
Liu, L. Y., & Lu, S. (2023). The effect of firms’ information exposure on safeguarding employee health: Evidence from COVID-19. Journal of Accounting Research, 61(3), 891-933. Web.
Zureich, J. (2023). The (un)controllability principle: The benefits of holding employees accountable for uncontrollable factors. Journal of Accounting Research, 61(2), 653-690. Web.