About the Journal

Journal Name: Journal of Theoretical Accounting Research (JTAR) 
ISSN (Print): 1556-5106,  ISSN(Online): 3069-1028
Publisher: Iona College, Hagan School of Business
Frequency: Biannually
Language: English
Access Type: Open Access

Aims and Scope

The Journal of Theoretical Accounting Research (JTAR) is a peer-reviewed academic journal dedicated to publishing high-quality theoretical research in accounting. The journal provides a global platform for advancing conceptual frameworks and analytical models that deepen the understanding of accounting systems, principles, and policies.

JTAR focuses on the development of accounting theory, promoting scholarly debate and critical analysis that challenge traditional perspectives. It encourages contributions that explore the philosophical, economic, and behavioral dimensions of accounting.

The journal covers, but is not limited to, the following areas:

  • Financial accounting theory

  • Managerial accounting theory

  • Auditing and assurance frameworks

  • Accounting ethics and corporate governance

  • Behavioral accounting and decision-making

  • Interactions between accounting and law, economics, or organizational theory

  • Sustainability and environmental accounting

  • Theoretical implications of emerging technologies in accounting

We welcome interdisciplinary research that draws from economics, sociology, finance, law, or information systems to broaden theoretical perspectives.

Peer Review Policy

All manuscripts submitted to JTAR undergo a double-blind peer review process. At least two independent reviewers evaluate each submission for originality, academic contribution, methodological rigor, and alignment with the journal's scope.

Open Access and Copyright

JTAR is an open-access journal, and all published articles are freely accessible to readers worldwide. Authors retain the copyright of their work and articles are published under the Creative Commons Attribution (CC BY) license, allowing free distribution and reuse with proper citation.

Publication Ethics

JTAR adheres to the COPE (Committee on Publication Ethics) guidelines and maintains strict ethical standards in all publishing activities. We ensure:

  • Originality and avoidance of plagiarism

  • No duplicate or redundant publication

  • Transparent conflict of interest disclosures

  • Ethical handling of complaints and appeals

Target Audience

JTAR serves:

  • Academic researchers in accounting and related fields

  • Doctoral candidates

  • Practitioners and policymakers

  • Regulatory and standard-setting bodies

  • Interdisciplinary scholars working on accounting theory

Editorial Board and Global Reach

JTAR is guided by a diverse international editorial board comprising renowned scholars and experts in accounting theory. The journal welcomes global submissions and supports inclusive scholarly exchange.