ACCOUNTING AND BUSINESS RESEARCH

Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners. Presentation should be as elegant and economical as possible, avoiding unnecessary words, numbers or symbols.

会计和商业研究发表的论文包含了对知识的重大和原创贡献。论文可以涵盖任何领域的会计，广义的定义，包括公司治理，审计和税收。然而，重点必须是会计，而不是(公司)财务或一般管理。作者可以采用理论方法或经验方法，使用定量或定性方法。他们的目标可能是帮助发展和理解会计在商业中的作用。论文应该严谨，但写作的方式也要让广泛的学术界人士(在适当的情况下)能够理解它们。表达方式应尽可能优雅和经济，避免不必要的文字、数字或符号。