Aims And Scope
Topics of interest for the journal are: accounting information (standard setting process, impact and application of accounting standards, theoretical foundations of accounting); financial disclosure; social and environmental accounting and accountability; intellectual capital reporting; auditing of financial reporting; corporate governance and accountability; relationship between management accounting and financial accounting; information systems; relationship between academy and practice on accounting topics.
The journal will not consider contributions in accounting history, taxation, business and corporate strategy, and general management.
Papers submitted to the journal are typically screened by the editor or one of the the associate editors to determine whether the manuscript falls within Financial Reporting Aims and Scope and satisfies the academic standards of the field. Papers are then assigned to an editor (either one of the associate editors or the editor in chief) who oversees the entire editorial process including the final decision on the manuscript.
If judged suitable for publication, the manuscript is sent to at least two independent referees for double blind peer review. Based on their recommendation, as well as possible consultation between
Editorial Board members, the editor decides whether the paper should be accepted as it is, revised or rejected.