Aims and scope
Journal of Accounting Theories and Practices is an international refereed journal quarterly online open access by KMF that publishes original research in all areas of accounting and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions, external and internal, in accounting, auditing, disclosure, financial reporting, taxation, and information as well as related fields such as corporate finance, investments, capital markets, law, contracting, and information economics. It encourages the application of economic theory to the explanation of accounting phenomena. The journal provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered but not limited to:
The role of accounting within the firm;
The information content and role of accounting numbers in capital markets;
The role of accounting in financial contracts and in monitoring agency relationships;
The determination of accounting standards;
Government regulation of corporate disclosure and/or the Accounting profession;
The theory of the accounting firm.
KMF Publication Ethics Statement
Journal of Accounting Theories and Practices is a member of the Committee on Publication Ethics. KMF takes the responsibility to enforce a rigorous peer-review together with strict ethical policies and standards to ensure to add high quality scientific works to the field of scholarly publication. Unfortunately, cases of plagiarism, data falsification, inappropriate authorship credit, and the like, do arise. KMF takes such publishing ethics issues very seriously and our editors are trained to proceed in such cases with a zero tolerance policy. To verify the originality of content submitted to our journals, we use latest software to check submissions against previous publications.
Authors and publishers are encouraged to send review copies of their recent related books to the following address. Received books will be listed as Books Received within the journal’s News & Announcements section.
Copyright / Open Access
Articles published in Journal of Accounting Theories and Practices will be Open-Access articles distributed under the terms and conditions of the Creative Commons Attribution Law. The copyright is retained by the author(s). KMF will insert the following note at the end of the published text:
© 2020 by the authors; licensee KMF. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution Law.
Reprints may be ordered. Please contact for more information on how to order reprints.
Announcement and Advertisement
Announcements regarding academic activities such as conferences are published for free in the News & Announcements section of the journal. Advertisement can be either published or placed on the pertinent website.