Editorial objective
Point of View Research Accounting and Auditing (POVRAA) wants to provide a forum for robust and theoretically substantiated research that aims to engage with international practical accounting-related problems in organizations and wider society in the twenty-first century. Our world is currently dominated by fast-moving events and characterized by issues that are complex, volatile, uncertain, and ambiguous in nature. Therefore, we acknowledge that our environments are constantly transforming and adapting. With POVRAA, we seek to create impact with the research agenda in our journal, which engages with ideas to aid our anticipation in our fast-moving (accounting) environments.
Our journal aims to demonstrate that applied research perfectly complements purely theoretical research. We invite and encourage all scholars in the fields of accounting, finance, and governance—but also from economics, management, organization studies, and law—to contribute to this mission by submitting their current research in the wide-ranging field of accounting and choosing an open-access path to enable a broad dissemination of their works. To create research impact, we believe that insights from accounting and finance practice are key to our understanding of how theory translates into practice.
With POVRAA, we want to showcase the high-quality nature of contextualized applied accounting research with relevant practical implications and contribute to a field-driven theoretical understanding.
Editorial criteria
Articles for the journal may be conceptual or empirical and qualitative or quantitative in their choice of methods. We particularly invite interdisciplinary, multidisciplinary, and transdisciplinary approaches and rigorous scholarly papers that take up the outcomes of industry-academia collaborations and discuss their theoretical and practical implications. The manuscripts need to follow the POVRAA formatting guidelines and especially adhere to the maximum word count of around 7,000 words. Besides scientific rigor, a good structure with a clear flow of arguments, and a solid command of the English language, the journal also requires a clear relevance for its target audiences, a well-explained contextualization, and carefully derived practical implications of the research with a sound reflection on theory.
Coverage
Subject matter may include, but is not limited to:
• Financial Accounting and Reporting; Auditing; Taxation
• Good Governance and Internal Control Structures
• Management Accounting
• Public sector accounting
• Business and Shareholder Value
• Corporate Financial Management
• International Accounting Standards and Standard Setting
• Accounting and Organisations
• Professional Accounting Practice and the Academic Nexus
• Futures and the Financial World
• Societal Aspects of Accounting
• Equality, Diversity and Accounting
• Sustainability and ESG Accounting
• Social Innovation and Emerging Economies
• Impact Investing and Accounting for Green Finance
• Digital Accounting and Accounting Information Systems
• Methodological Innovations in Accounting Research
Topicality
The journal encourages articles on topics of current interest to accounting scholars with a high practical relevance for organizations and larger society in the twenty-first century. We encourage our researchers to engage with new ways of thinking about practices and problems as well as invite well-founded critical perspectives.
POVRAA also provides an open-minded outlet and especially invites top current accounting research in the new areas of sustainability accounting, impact and green financing, and the digital transformation of our field—accounting research that takes on the global challenges to reach the sustainable development goals. In addition, we invite original research in the fast-moving area of futures and the financial world, which will offer insights into facing the challenges of our volatile, uncertain, complex, and ambiguous world.
Key journal audiences
Journal audiences will be scholars, who are interested in reading and contributing to accounting-related research that has the potential to create impact with a high practical relevance; professionals in the financial services industry, who want to get well informed about current field-driven accounting research; and policymakers, who want to think about accounting-driven solutions to wicked societal problems.
