AIMS & SCOPE
Accounting Perspectives is a peer-reviewed forum that provides new insights in Canadian accounting research, policy, and education. The journal publishes applied research, commentary, educational articles, and instructional cases that speak from and speak to the accounting community in Canada.
Submissions may refer to data, resources, literature, or other materials outside the Canadian landscape. However, authors must be able to demonstrate the relevance of their work to the Canadian context.
AP welcomes submissions in the following four streams:
- Literature reviews that synthesize an area of accounting research, with an emphasis on the research questions that have been addressed and the areas that warrant further analysis.
- Applied research and commentary that address relevant issues for Canadian accounting, including: financial reporting, assurance services, performance measurement, governance, information systems, tax, and ethics.
- Educational articles on learning, curriculum, competency-based and professional education, evaluation, and employment
- Instructional cases based on real events, people or organizations, or fictional but representative of real accounting issues. Submitted cases must be ready for use in the classroom and include teaching notes.
Accounting Perspectives welcomes all theoretical and methodological paradigms. Articles and instructional cases must be written in an accessible style suitable for the journal’s diverse audience. Technical terms, methodologies, and results should be clearly defined and discussed. The editorial board reflects and subscribes to multi-paradigm and multinational perspectives.
Submissions are accepted in English and French.
EDITORIAL & PEER-REVIEW PROCESS
Based on the EIC’s initial assessment of the submitted manuscript, papers are assigned to an Associate Editor with relevant expertise to determine the paper's fit for AP. It then either proceeds through the review process or is returned to the authors without further review.
The Associate Editor is responsible for the entire editorial and peer review process, subject to oversight by the EIC. The AE normally assigns two reviewers, who provide review reports and recommendations. AP discourages reviewers from attempting to identify authors, and requires them to report any known conflicts of interest. The EIC, based on the reviewers’ and AE's reports, and on his/her own review of the paper, communicates with the authors and oversees the revision process. The EIC has ultimate and final responsibility for the content of the journal.
Beginning January 1, 2024, authors must make a declaration on the use of generative AI during the manuscript submission process, in accordance with the CAAA Journals’ Statement on the Use of Generative AI.
INVITED PAPERS
Invited papers are subject to the same review process as submitted manuscripts. AP endeavours to maintain a double-blind review process as much as possible under these circumstances.
USE OF GENERATIVE AI
This statement relates to AI that may be used to generate the content (text, tables, figures) of a research paper.
The CAAA follows the guidance of the Committee On Publication Ethics (COPE) on issues relating to publication integrity and ethical conduct, including the evolving topic of generative AI tools. COPE position statement on the use of generative AI tools
The journals of the CAAA are published by Wiley. Publisher’s guidance on the use of generative AI tools
Per these guidelines and rationale, a generative AI tool cannot fulfill the role of, nor be listed as, an author of an article. If such a tool has been used to generate any portion of a manuscript, authors must declare this during the submission process of a new manuscript, and its use must be described, transparently and in detail, in the Methods section. The Editors will review and approve its use on a case-by-case basis.
The use of AI (or AI assistance) tools in research design or methods must be disclosed, per the Author Declaration Form and Data Integrity Information form.
Tools used for data analysis, data management, spelling and grammar checking, and referencing may be used without disclosure.
We encourage all authors to stay informed about generative AI and academic publishing by following COPE’s forums, discussion papers, and other resources.
As the field of AI and generative AI is rapidly changing, the CAAA Journal Editors in Chief will review and adapt this policy as needed.
Reviewed and approved, September 2023
Download a pdf version of this statement
JOINT STATEMENT OF PRINCIPLES OF THE COALITION FOR DIVERSITY AND INCLUSION IN SCHOLARLY PUBLISHING (C4DISC)
The CAAA is pleased to announce our adoption of the Joint Statement of Principles of the Coalition for Diversity and Inclusion in Scholarly Publishing (C4DISC).
As an Association, we acknowledge our responsibility to examine our organizational and individual biases so we can develop and change; to actively promote inclusivity and accessibility; and to establish policy on equity, diversity, inclusion and belonging that underscores all the structures and services of the CAAA. We commit to devoting time and resources to these efforts.
While we work towards this overall objective of institutional change, we can also take smaller practical steps – formal and informal – to promote and examine equity and inclusion at the CAAA. Adopting the Joint Statement is one such step on our journey; by doing so, we join a wider academic community that shares practices and resources and works together towards improvement and change.
The C4DISC Joint Statement of Principles may be found here: https://c4disc.org/principles/
We invite you to find out more about C4DISC here: https://c4disc.org/main/mission-vision-and-values/
PRINT-ON-DEMAND
Beginning in 2024, the CAAA journals will be published in online-only format. This is a proactive move towards reducing the environmental impact caused by the production and distribution of printed copies and will allow the journal to invest in further innovation, digital development and sustainability measures.
It is still possible to obtain print copies of the journals through a print-on-demand service, and for the 2024 volume, Wiley is offering an 80% discount off the institutional online subscription price*.
Discount code: VAMEWFKQEM1R
Eligibility | The 2024 discount code is valid only for whole volume subscriptions (2024 volume) through 31 December 2024. The discount does not apply to single issues. |
How to Order |
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Download a pdf of step-by-step ordering instructions.
*The discount applies to full-volume orders and does not apply to single-issue purchases.