Editorial Policy

Aims and Scope

Accounting Perspectives is a peer-reviewed forum for addressing all aspects of accounting. The journal publishes applied research, analysis and commentary of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. The journal will also publish educational articles and instructional cases with teaching notes.  

Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, corporate governance, information systems and related technologies, tax policy and practice, professional ethics, accounting education and other related topics.  Articles addressing accounting issues faced in specific jurisdictions and / or specific industries (e.g., healthcare) will also be considered for publication.    

Accounting Perspectives welcomes all theoretical and methodological perspectives. Articles submitted to the journal must meet the standards of rigour and relevance appropriate to the issue addressed and methodology adopted by the author. All articles must be written in an accessible style suitable for a broad audience.  

Accounting Perspectives recognizes the importance of disseminating high-quality educational materials such as cases and other articles intended for instructional use. Such materials must meet relevant quality standards and pass peer review. The teaching notes will be reviewed at the same time as the case and the quality of the teaching notes will be an important consideration in assessing the case.  While teaching notes will not be published, they will be made available to instructors by the journal.  

Accounting Perspectives welcomes submissions from all over the world and seeks a global readership. The integration and adoption of international financial reporting standards, globalization of capital markets and the mobility of researchers, policy makers and practitioners make it critical to understand the experiences of other countries in developing accounting standards, corporate governance systems, business practices and public policy. The editorial board reflects and subscribes to multi-paradigm and multinational perspectives.

Accounting Perspectives uses CrossCheck for new and revised submissions across all article types to assist in the detection of similar and overlapping texts and redundancies. CrossCheck (powered by iThenticate) is a plagiarism screening service designed to help verify the originality of content submitted for publication and assists in identifying cases of misconduct.  

Claude Laurin
Editor, Accounting Perspectives 
HEC Montréal