The Journal of Theoretical Accounting Research (JTAR) is a peer-reviewed academic journal dedicated to publishing high-quality theoretical and conceptual research in accounting. In today’s scholarly environment, where empirical studies often dominate, JTAR provides a vital platform for researchers whose work advances the discipline through logic, critical analysis, or conceptual innovation without the need for empirical validation. We believe that strong theoretical foundations are essential to the progression of accounting as a field, serving both academic inquiry and practical application.

Mission and Scope

Our mission is to cultivate and disseminate scholarship that strengthens the theoretical underpinnings of accounting. We welcome original research that develops or refines accounting theories and conceptual frameworks, critically evaluates existing models, or offers normative and philosophical perspectives on accounting standards and practices. Additionally, the journal embraces work exploring the role of accounting in society, governance, and decision-making processes. While the focus is broad, encompassing financial reporting, auditing, management accounting, ethics, taxation, and regulation, interdisciplinary contributions drawing on economics, philosophy, law, or the social sciences are particularly encouraged.

Why JTAR?

JTAR stands apart by centering theory as the foundation of accounting research. Unlike many journals that require empirical testing, JTAR evaluates submissions on the basis of conceptual rigor, originality, and relevance to advancing accounting thought. Our platform fosters scholarly dialogue and encourages the exchange of ideas that shape future research directions. We maintain an inclusive stance toward diverse methodologies and schools of thought, and we aim to bridge the gap between theoretical inquiry and empirical research by offering a space where innovative ideas can flourish and inspire.

Audience

The journal serves a broad community of scholars including those developing theoretical models within accounting and related disciplines, researchers seeking strong conceptual frameworks to guide empirical studies, doctoral students exploring the philosophical foundations of accounting, and academics pursuing critical or normative analyses of accounting systems. We also welcome interdisciplinary scholars who investigate the broader societal and institutional impacts of accounting.

Submission Types

JTAR welcomes original contributions including theoretical research articles, analytical essays, critical commentaries, and discussion papers. We also accept reviews of key theoretical works and perspective pieces on the future of accounting thought. All submissions undergo double-blind peer review, focusing on theoretical contribution, rigor, and academic relevance.
For submission details, visit our Author Guidelines and Submission Portal. Meet our editors on the Editorial Board page.