Welcome to the Journal of Theoretical Accounting Research (JTAR)
ISSN (Print): 1556-5106 | ISSN (Online): 3069-1028

The Journal of Theoretical Accounting Research (JTAR) is a peer-reviewed academic journal dedicated to advancing theory-driven scholarship in accounting. In an era where empirical research often dominates, JTAR provides a focused platform for rigorous conceptual, analytical, and philosophical work that strengthens the theoretical foundations of the discipline. We publish original contributions that refine accounting frameworks, challenge existing models, and explore the broader intellectual and societal dimensions of accounting.

JTAR is an open access journal, ensuring that all published articles are freely available online to readers worldwide without subscription or access barriers. By promoting unrestricted access to knowledge, the journal supports wider dissemination, greater academic visibility, and meaningful global engagement with theoretical accounting research. All submissions undergo a double-blind peer review process and are evaluated for originality, scholarly quality, and theoretical impact.

Get Involved

Whether you are a researcher, reviewer, or reader, JTAR invites you to explore the evolving landscape of accounting theory.

For submission details, visit our Author Guidelines and Submission Portal. Meet our editors on the Editorial Board page.