The Journal of Theoretical Accounting Research (JTAR) is committed to advancing accounting theory through the publication of high-quality, peer-reviewed research. As an open-access journal, JTAR ensures that all published articles are freely and permanently available online to researchers, educators, and practitioners worldwide. This commitment to accessibility enhances the reach and impact of theoretical accounting research while supporting the global exchange of ideas.

JTAR welcomes original theoretical and conceptual contributions that offer new insights into accounting principles, frameworks, and practices. The journal encourages critical analyses that challenge traditional perspectives and promote the development of innovative models. Areas of interest include, but are not limited to, financial and managerial accounting theory, auditing, corporate governance, accounting ethics, sustainability accounting, and the influence of technological and regulatory developments on accounting thought.

Interdisciplinary approaches are strongly encouraged, particularly those integrating insights from economics, sociology, law, and information systems to enrich accounting theory and practice. Our diverse international editorial board reflects JTAR’s global outlook and dedication to fostering diverse perspectives and scholarly collaboration.

Audience and Contributors

JTAR is a valuable resource for:

• Academic researchers and theorists in accounting

• Doctoral candidates exploring the foundations of accounting thought

• Policymakers and standard setters involved in shaping accounting regulation

• Practitioners seeking conceptual frameworks to inform practice

• Interdisciplinary scholars examining the broader societal and institutional implications of accounting

We invite submissions from both established and emerging scholars who are committed to advancing theoretical developments in accounting and contributing to meaningful academic discourse.

Join Our Community

Publishing with JTAR connects authors to a dynamic and intellectually vibrant network of researchers and thought leaders in accounting theory. Our readers gain access to pioneering theoretical work that pushes boundaries, challenges conventional knowledge, and opens new avenues for scholarly exploration.

We encourage prospective authors to explore our published issues, consult the Author Guidelines, and submit their manuscripts through our Submission Portal. Join us in shaping the future of accounting thought through impactful and rigorous theoretical research.