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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 devoted to publishing high‑quality theoretical and conceptual research in the field of accounting. In today’s academic landscape, where empirical studies often dominate, JTAR serves as a unique and essential platform for scholars who advance the discipline through logic, critical thinking, and conceptual innovation, without the necessity of empirical data.

We believe that robust theoretical foundations are vital to the evolution of accounting as a discipline. JTAR supports scholarship that deepens our understanding of accounting principles, frameworks, and standards, with the goal of shaping both academic inquiry and practical application.

Mission and Scope

Our mission is to foster and disseminate rigorous scholarship that enhances the theoretical core of accounting. We welcome original work that:

Develops or refines accounting theories and conceptual frameworks
Critically analyzes or challenges existing models and assumptions
Offers normative, philosophical, or interpretive perspectives on accounting practices and standards
Explores the role of accounting in governance, society, and decision-making

The journal’s scope is broad, encompassing financial accounting, auditing, management accounting, ethics, taxation, regulation, and more. We particularly encourage interdisciplinary submissions drawing from economics, law, philosophy, organizational studies, and the social sciences to deepen theoretical insight.

Why JTAR?

JTAR stands apart by placing theory at the forefront of accounting research. While many journals prioritize empirical validation, JTAR emphasizes:

Conceptual depth
Logical rigor
Relevance to foundational accounting thought

We offer a welcoming space for scholars whose work explores the "why" behind accounting practices, not just the "what" or "how." Our platform encourages critical discourse, fosters theoretical advancement, and promotes idea-driven inquiry that can inspire future empirical studies.

Intended Audience

JTAR is designed for:

Researchers and theorists in accounting and related disciplines
Scholars seeking conceptual frameworks to guide empirical inquiry
Doctoral students exploring philosophical or critical aspects of accounting
Academics engaged in normative or interdisciplinary analysis
Thought leaders examining the societal role and implications of accounting

Types of Submissions

We accept a variety of original scholarly works, including:

Theoretical research articles
Analytical essays
Critical commentaries and discussion papers
Reviews of influential theoretical works
Perspective pieces on the future of accounting thought

All submissions undergo a double-blind peer review process and are evaluated based on originality, clarity, theoretical contribution, and scholarly impact.