About the Journal
What is Accounting Research & Thought?
Accounting Research & Thought (ART) is a peer-reviewed, open-access journal seeking to publish all paradigms of empirical and qualitative accounting research, including thought-pieces and commentaries, in the normative, positive, and critical traditions. This includes replications and “no result” findings. Meaningful contributions to the profession, education, research, theory, and fundamental accounting concepts are all equally important and welcome, no matter the paradigm. ART accepts submissions under two general tracks – completed manuscripts and registered reports. ART is intended to inform, educate, and challenge the accounting profession, academy, regulators, and standard setters. Our hope is that within ART’s pages, readers will find and engage with a true academic dialogue.
ART is a VERY different kind of accounting journal. We encourage you to read more about the journal's review process, scientific transparency, and economic and publishing models here: https://ojs.lib.ua.edu/art/about
