The aims of The International Journal of Accounting are to advance the academic and professional understanding of accounting theory and practice from an international perspective and viewpoint. The journal recognizes that international accounting is influenced by a variety of forces i.e. governmental, political and economical.
The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions. These transactions may be within a profit or nonprofit environment. The journal deliberately encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy, and welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current practice.
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