ACCOUNTING ORGANIZATIONS AND SOCIETY

英文简介

Accounting, Organizations & Society is a leading international interdisciplinary journal concerned with the relationships among accounting and human behaviour, organizational and institutional structures and processes, and the wider socio-political environment of the enterprise. It aims to challenge and extend our understanding of the roles of accounting and related emergent and calculative practices in the construction of economic and societal actors, and their modes of economic organizing, including ways in which such practices influence and are influenced by the development of market and other infrastructures.We aim to publish high quality work which draws upon diverse methodologies and theoretical developments from across the social sciences, and which illuminates the development, processes and effects of accounting within its organizational, political, historical and social contexts. AOS particularly wishes to attract innovative work which analyses accounting phenomena to advance theory development in, for example, the psychological, social psychological, organizational, sociological and human sciences.The journal's unique focus covers, but is not limited to, such topics as:? The roles of accounting in organizations and society;? The contribution of accounting practices to the emergence, maintenance and transformation of organizational and societal institutions;? The roles of accounting in the development of new organizational and institutional forms, both public and private;? The relationships between accounting, auditing, accountability, ethics and social justice;? Behavioural studies of accounting practices and the providers, verifiers, and users of accounting information, including cognitive aspects of accounting, judgment and decision-making processes, and the behavioural aspects of planning, control and valuation processes;? Organizational process studies of the design, implementation and use of accounting, information and management control systems;? Accounting for human actors, and the impact of accounting technologies upon human subjectivities and evaluations;? The roles of accounting in shaping the design, operation and delivery of public service providers, not-for-profit entities, government bodies, as well as local, national and transnational governmental organizations;? Social, organizational, political, and psychological studies of the standard-setting process, and the effects of accounting regulations and rules;? The roles and practices of audit, auditors and accounting firms in the construction and understanding of organizational and societal valuations;? Accounting for sustainability and the environment, including studies of environmental and social reporting;? Historical studies of the emergence, transformation and impact of accounting calculations, practices, and representations, including the development and the changing roles of accounting theories, techniques, individual and teams of practitioners and their firms, professional associations, and regulators.

中文简介

《会计、组织与社会》是一本国际领先的跨学科期刊，关注会计与人类行为、组织与制度结构与过程以及企业更广泛的社会政治环境之间的关系。它旨在挑战和扩大我们对会计和相关紧急和计算实践在经济和社会行动者建设中的作用及其经济组织模式的理解，包括这些实践对市场和其他基础设施发展的影响和影响的方式。我们的目标是出版高质量的工作，利用社会科学的各种方法和理论发展，并阐明会计在其组织、政治、历史和社会背景下的发展、过程和影响。AOS特别希望吸引分析会计现象的创新工作，以促进心理学、社会心理学、组织学、社会学和人文科学等领域的理论发展。《华尔街日报》独特的关注点包括但不限于以下主题：?会计在组织和社会中的作用；?会计实务对组织和社会机构的产生、维持和转型的贡献；?会计在发展新的公共和私人组织和机构形式中的作用；?会计、审计、问责、道德和社会正义之间的关系；?对会计实务和会计信息提供者、核查者和使用者的行为研究，包括会计、判断和决策过程的认知方面，以及规划、控制和评估过程的行为方面；?设计、实施和使用会计、信息和管理控制系统的组织过程研究；?对人类行动者进行会计核算，以及会计技术对人类主观性和评价的影响；?会计在塑造公共服务提供者、非营利实体、政府机构以及地方、国家和跨国政府组织的设计、运营和交付方面的作用；?标准制定过程的社会、组织、政治和心理研究，以及会计法规和规则的影响；?审计、审计和会计师事务所在组织和社会评估的构建和理解中的作用和做法；?可持续性和环境核算，包括环境和社会报告研究；?关于会计计算、实践和表述的出现、转变和影响的历史研究，包括会计理论、技术、从业人员及其公司、专业协会和监管机构的个人和团队的发展和角色的变化。

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