Editorial Policies

Aims and 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.

Aims and Scope

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 and 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.

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.