Editorial Policy

Behavioral Research in Accounting publishes original research about how accounting (broadly conceived) affects and is affected by individuals, organizations, and society.The primary audience is the international community of behavioral, organizational, and social researchers in accounting.Behavioral Research in Accounting seeks original empirical research (e.g., field, survey, experimental, experimental economics) in all areas of accounting.The journal also seeks to be the venue of choice for literature reviews of underlying discipline theories; methodological and methods papers; and scale validation papers that are relevant to the journal's scope and readers.Behavioral Research in Accounting also encourages replications of influential behavioral articles in order to build a robust base of knowledge about the behavioral, organizational, and social aspects of accounting.The international set of editors and reviewers collectively have expertise in all domains that the journal seeks to influence, and promises prompt and fair reviews by subject matter experts.For a manuscript to be acceptable for publication, the research question should be of interest to the intended readership, the research project should be well designed and well executed, and arguments or findings should be presented clearly, effectively, and efficiently.