c


 

 



 

! "#
#$%&" '

The 2
 2 

 2
  
 is dedicated to the advancement of
accounting knowledge and provides a forum for the publication of high quality manuscripts
concerning the interaction between accounting/auditing and their socio-economic and political
environments. It therefore encourages critical analysis of policy and practice in these areas.
Analysis could explore policy alternatives and provide new perspectives for the accounting
discipline.

The problems of concern are international (in varying degree) and may have differing cultural,
social and institutional structures. Analysis can be international, national or organization specific.
It can be from a single, multi- or inter-disciplinary perspective.

! "#
& "


Rajor criteria used to evaluate papers are:

G `ubject matter: must be of importance to the accounting discipline

G
esearch question: must fall within the journal's scope
G
esearch: well designed and executed
G ·resentation: well written and conforming to the journal's style

Î#'
(

G Alternative explanations for observed practice

G Îritical and historical perspectives on current issues and problems
G iield study based theory development
G ˜imitations in present accounting measurement
G ·olitical influences on policy making
G `ocial and political aspects of accounting standards
G The broadening scope of the reporting constituency

#) &
 "*

åy encouraging debate about the philosophies and traditions which underpin the profession, the
journal offers detailed analysis and critical assessment of current practice, discusses the
implications of new policy alternatives and explores the impact of accountancy on the socio-
economic and political environment.

*$+ "

The broad scope of the journal and its serious treatment of contemporary issues in the light of
historical, philosophical and traditional constraints creates a broad relevance within the
profession. Already internationally regarded as a leading journal in its field, 222 challenges
conventional wisdom, explores alternatives and offers new perspectives for the accounting
discipline

*%#,

,! &

G Accounting and management researchers

G Accountants, administrators and management in public and private sector organizations
G Accounting and auditing policy makers
G undergraduate and postgraduate students

&&#," (-,! " (.&&#,"
$  "*#,
 
/! 0

G `Î ·u`
G á
A (A*)
G Aå` (3)
G Aå
Î (A)
G Î
` irance (2)
G j u
qual Germany (3)
G á``áÎ irance (1)
G Aá
á` irance
G åiI
enmark (2)
G `
orway (1)

&&#," (-,! " (.&&#,"
$  "*#,
  !1!
!
$"
&"!$*0

G The åritish ˜ibrary

G Îabell's
irectory of ·ublishing pportunities in Accounting, áconomics and iinance
G áå`Î
G ámerald Ranagement
eviews
G International åibliography of the `ocial `ciences - áconomics
G ΘΠ- álectronic Îollections nline
G ·
uá`T
G The Author's Guide to Accounting and iinancial
eporting ·ublications

To find out the usage statistics for this journal please email the publisher
2
 2 
 2
  
  welcomes submissions of both research papers
and creative writing. Îreative writing in the form of poetry and short prose pieces are edited for
the ˜iterature and Insights `ection only and do not undergo the refereeing procedures required
for all research papers published in the main body of 222.

ior more information on the 2010 ámerald/áiR
ustanding
octoral

esearch Awards,
please visit: http://info.emeraldinsight.com/research/awards/odra.htm