會計和商業(yè)研究發(fā)表的論文包含了對知識的重大和原創(chuàng)貢獻。論文可以涵蓋任何領(lǐng)域的會計，廣義的定義，包括公司治理，審計和稅收。然而，重點必須是會計，而不是(公司)財務(wù)或一般管理。作者可以采用理論方法或經(jīng)驗方法，使用定量或定性方法。他們的目標(biāo)可能是幫助發(fā)展和理解會計在商業(yè)中的作用。論文應(yīng)該嚴(yán)謹(jǐn)，但寫作的方式也要讓廣泛的學(xué)術(shù)界人士(在適當(dāng)?shù)那闆r下)能夠理解它們。表達方式應(yīng)盡可能優(yōu)雅和經(jīng)濟，避免不必要的文字、數(shù)字或符號。

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.