Accounting, Organizations & Society is a leading international interdisciplinary journal concerned with the relationships among accounting and human behaviour, organizational and institutional structures and processes, and the wider socio-political environment of the enterprise. It aims to challenge and extend our understanding of the roles of accounting and related emergent and calculative practices in the construction of economic and societal actors, and their modes of economic organizing, including ways in which such practices influence and are influenced by the development of market and other infrastructures.
We aim to publish high quality work which draws upon diverse methodologies and theoretical developments from across the social sciences, and which illuminates the development, processes and effects of accounting within its organizational, political, historical and social contexts. AOS particularly wishes to attract innovative work which analyses accounting phenomena to advance theory development in, for example, the psychological, social psychological, organizational, sociological and human sciences.
The journal’s unique focus covers, but is not limited to, such topics as:
• The roles of accounting in organizations and society;
• The contribution of accounting practices to the emergence, maintenance and transformation of organizational and societal institutions;
• The roles of accounting in the development of new organizational and institutional forms, both public and private;
• The relationships between accounting, auditing, accountability, ethics and social justice;
• Behavioural studies of accounting practices and the providers, verifiers, and users of accounting information, including cognitive aspects of accounting, judgment and decision-making processes, and the behavioural aspects of planning, control and valuation processes;
• Organizational process studies of the design, implementation and use of accounting, information and management control systems;
• Accounting for human actors, and the impact of accounting technologies upon human subjectivities and evaluations;
• The roles of accounting in shaping the design, operation and delivery of public service providers, not-for-profit entities, government bodies, as well as local, national and transnational governmental organizations;
• Social, organizational, political, and psychological studies of the standard-setting process, and the effects of accounting regulations and rules;
• The roles and practices of audit, auditors and accounting firms in the construction and understanding of organizational and societal valuations;
• Accounting for sustainability and the environment, including studies of environmental and social reporting;
• Historical studies of the emergence, transformation and impact of accounting calculations, practices, and representations, including the development and the changing roles of accounting theories, techniques, individual and teams of practitioners and their firms, professional associations, and regulators.
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