Journal profile · BUSINESS, FINANCE
Accounting Organizations and Society
ISSN 0361-3682 · eISSN 1873-6289 · Elsevier
Accounting Organizations and Society: CAS Zone 2 · Management (2025 upgraded edition); impact factor 4.43; hybrid open access; APC about USD 4,040; review about 920 days (submission to acceptance, publisher); 32 articles in 2025; indexed in SSCI and Scopus.
Scope
Aims, scope and focus
Accounting Organizations and Society is published by Elsevier and is in Zone 2 of Management in the CAS Journal Ranking (2025 upgraded edition). By OpenAlex counts of its recent articles, its largest topics are Accounting and Organizational Management, Auditing, Earnings Management, Governance and Management and Organizational Studies, together about 50.6% of its articles. Its main subfields are Accounting. (generated from OpenAlex topic counts and CAS ranking data)
An International Journal Devoted to the Behavioural, Organizational & Social Aspects of AccountingAccounting, 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 societyThe contribution of accounting practices to the emergence, maintenance and transformation of organizational and societal institutionsThe roles of accounting in the development of new organizational and institutional forms, both public and privateThe relationships between accounting, auditing, accountability, ethics and social justiceBehavioural 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 processesOrganizational process studies of the design, implementation and use of accounting, information and management control systemsAccounting for human actors, and the impact of accounting technologies upon human subjectivities and evaluationsThe 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 organizationsSocial, organizational, political, and psychological studies of the standard-setting process, and the effects of accounting regulations and rulesThe roles and practices of audit, auditors and accounting firms in the construction and understanding of organizational and societal valuationsAccounting for sustainability and the environment, including studies of environmental and social reportingHistorical 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.
From the journal's Aims & Scope
Research area (LetPub): BUSINESS, FINANCE
Editor-in-chief Andrea MennickenPublisher website
Editorial board by country: 1 in mainland China (about 1%); most named United States 53, United Kingdom 24, Canada 17, Australia 11, Netherlands 6 (141 members with a country) Editorial board ↗Publisher website ·
Main research topics OpenAlex counts of recent articles; shares are approximate
- Accounting and Organizational ManagementBusiness, Management and Accounting24.8%
- Auditing, Earnings Management, GovernanceBusiness, Management and Accounting18.7%
- Management and Organizational StudiesBusiness, Management and Accounting7.1%
- Diverse Scientific and Economic StudiesEconomics, Econometrics and Finance4.5%
- Corporate Finance and GovernanceBusiness, Management and Accounting4.2%
- Experimental Behavioral Economics StudiesSocial Sciences4%
- Public Policy and Administration ResearchSocial Sciences3.8%
- Accounting Education and CareersBusiness, Management and Accounting3.7%
Rankings & indexing
CAS ranking and database indexing
CAS Journal Ranking
CAS Journal Ranking, upgraded edition (March 2025)Management Zone 2
| Level | Category | Zone |
|---|---|---|
| Major | Management | Zone 2 |
| Minor | Business, Finance | Zone 1 |
Top journal: noReview journal: no
CAS Xinrui Journal Ranking (March 2026)Management Zone 1
| Level | Category | Zone |
|---|---|---|
| Major | Management | Zone 1 |
| Minor | Business, Finance | Zone 1 |
Top journal: yesReview journal: not marked
CAS Journal Ranking, previous upgraded edition (December 2023)Management Zone 2
| Level | Category | Zone |
|---|---|---|
| Major | Management | Zone 2 |
| Minor | Business, Finance | Zone 1 |
Top journal: noReview journal: no
Database indexing
SSCIScopusLetPub
International journal early-warning lists: not listed in any editionLetPub
Indexing the journal's website claims
SSRNPublisher website
As the journal's website lists them, not checked against each database; for Web of Science editions the records above apply.
Editions, and major and minor categories, are shown separately and never merged into one zone; check which edition your institution uses before you submit or report.
Metrics
Impact metrics and publication volume
Impact
- Impact factor
- 4.43LetPub ·
- Impact factor (publisher)
- 4.5Publisher website ·
- CiteScore 2026-06
- 7.1LetPub ·
- CiteScore (publisher)
- 7.1Publisher website ·
- SJR 2026-06
- 3.1LetPub ·
- SNIP 2026-06
- 2LetPub ·
- h-index
- 258OpenAlex ·
- i10-index
- 1,618OpenAlex ·
- 2-year mean citedness
- 7.66OpenAlex ·
- Self-citation rate
- 4.4%LetPub ·
- Share of gold OA articles
- 34.26%LetPub ·
Volume
- Articles per year
- 29LetPub ·
Articles by year OpenAlex count · 2,226 in total · the current year is incomplete
| Year | Articles | Open access | Citations |
|---|---|---|---|
| 2026 | 23 | 16 | 3 |
| 2025 | 32 | 17 | 109 |
| 2024 | 36 | 20 | 585 |
| 2023 | 45 | 20 | 667 |
| 2022 | 37 | 11 | 696 |
| 2021 | 46 | 20 | 1,142 |
Sources count differently and were observed at different times, so each source's own value is kept; "publisher" marks figures from the journal's website.
Review & acceptance
Review time and acceptance
Publisher-reported review time from the journal's website
920 dayssubmission to acceptance
The publisher's own definition applies; dates from this journal's articles in the last 24 months are not available yet, so the publisher's figure is used.
Figures by source
- Submission to first decision
- 3 daysPublisher website ·
- First decision after review
- 72 daysPublisher website ·
- Submission to acceptance
- 920 daysPublisher website ·
- Acceptance to publication
- 14 daysPublisher website ·
- Peer review
- Double anonymous peer reviewPublisher website
Community reports come from authors' own submissions (confidence 0.5) and are not a promise from the journal; for publisher figures, the journal's own definitions apply.
Fees & open access
APC and open-access policy
Hybrid open accessLetPub
A subscription journal in which authors can pay to publish their article open access.
| Source | APC | Fee waiver | License | Observed |
|---|---|---|---|---|
| OpenAlex | USD 4,040 / EUR 3,780 / GBP 3,230 / JPY 501,080 | — | — | |
| Publisher website | USD 3,460 | — | — |
A hybrid journal charges the APC only when the author chooses open access; publishing under the subscription model is usually free.
The journal's website is authoritative for fees; sources were observed at different times and each keeps its own value, without averaging.
Submission
Article types and submission policies (journal website)
What to prepare4 items from the author guidelines
- Abstract
- ≤ 250 words
- Keywords
- 1–7
- Reference style
- APA
- Highlights
- Optional
Policy excerpts from the journal's websiteAI use, Authorship, Conflicts of interest, Publication ethics, License & copyright, Open access, Peer review, Preprints
- AI use Declaration of generative AI use
Authors must declare the use of generative AI tools in the manuscript preparation process upon submission of the paper.Generative AI and AI-assisted technologies (“AI tools”) have been rapidly adopted in research and scholarly publishing, offering significant benefits while requiring clear standards for responsible and transparent use.Authors preparing a manuscript for this journal may use AI tool…
Source ↗Publisher website ·- Authorship Group authorship
Group authorship refers to the attribution of an article to a defined and named group of authors whose members have contributed to the work. Examples include research consortia, clinical trial groups, collaborative networks, task forces or working groups, expert panels or consensus groups, and participatory research groups. Group authorship must be declared on the title page at submission. When av…
Source ↗Publisher website ·- Conflicts of interest Declaration of competing interests
All authors must disclose any financial and personal relationships with other people or organizations that could inappropriately influence or bias their work. Examples of potential competing interests include:EmploymentConsultanciesStock ownershipHonorariaPaid expert testimonyPatent applications or registrationsGrants or any other fundingAffiliation with the journal as an Editor or Advisory Board …
Source ↗Publisher website ·- Publication ethics
Ethical publishing standards are enforced. Model summary
Authors must follow ethical guidelines stated in Elsevier's Publishing Ethics Policy.
Source ↗Publisher website ·- License & copyright License options
Authors will be offered open access user license options which will determine how you, and third parties, can reuse your open access article. We advise that you review these options and any funding body license requirements before selecting a license option.
Source ↗Publisher website ·- Open access Open access
We refer you to our open access information page to learn about open access options for this journal.
Source ↗Publisher website ·- Peer review Peer review
Peer review is conducted with reviewer and author identities concealed. Model summary
This journal follows a double anonymized review process. Your submission will initially be assessed by our editors. If your submission is deemed suitable, it will typically be sent to be reviewed by a minimum of two reviewers for an independent expert assessment of the scientific quality. The decision as to whether your article is accepted or rejected for publication will be made by our editors.Re…
Source ↗Publisher website ·- Preprints Preprints
Preprint sharingAuthors may share preprints in line with Elsevier's article sharing policy. Sharing preprints, such as on a preprint server, will not count as prior publication.We advise you to read our policy on multiple, redundant or concurrent publication. In support of Open Science, this journal offers its authors a free preprint posting service on SSRN, Elsevier’s preprint and early research …
Source ↗Publisher website ·
Excerpts are quoted from the journal's website; "model summary" lines are written by Workers AI and checked against the text. The journal's website is authoritative.
Profile
Publication details and official links
- Publisher
- Elsevier
- ISSN
- 0361-3682
- Electronic ISSN
- 1873-6289
- Official links
- Journal homepage ↗LetPub
- Submission system ↗Publisher website
- Special issues ↗Publisher website
FAQ
Frequently asked questions about Accounting Organizations and Society
What CAS zone is Accounting Organizations and Society in?
In the 2025 upgraded edition of the CAS Journal Ranking, Accounting Organizations and Society is in Zone 2 of Management, and in Zone 1 of the minor category Business, Finance. In the 2026 Xinrui edition it is in Zone 1 of Management. Zones from different editions, and from major and minor categories, are not interchangeable.
What is the impact factor of Accounting Organizations and Society?
The latest impact factor listed by LetPub is 4.43; CiteScore 7.1, h-index 258.
How long does peer review take at Accounting Organizations and Society?
The publisher reports about 920 days (submission to acceptance). Article statistics cover accepted papers only, publisher figures follow the journal's own definitions, and community reports come from authors' own submissions; none is a promise from the journal.
What are the manuscript requirements of Accounting Organizations and Society?
According to the journal's author guidelines: Abstract: ≤ 250 words; Keywords: 1–7; Reference style: APA; Highlights: Optional. A model extracted these from the author guidelines and each was checked against the text; check the latest version on the journal's website before submitting.
Where are the editorial board members of Accounting Organizations and Society based?
Of the 141 board members whose country the journal's board page names, 1 (about 1%) are in mainland China; the countries named most often are United States (53), United Kingdom (24) and Canada (17). Counted from the institutions listed on the board page; for reference only.
Which databases index Accounting Organizations and Society?
According to LetPub and DOAJ records, Accounting Organizations and Society is indexed in SSCI and Scopus.
Is Accounting Organizations and Society open access, and what is the APC?
Accounting Organizations and Society is a hybrid journal. For open-access publication: APC about USD 4,040.
Sources and updates
The facts on this page come from LetPub, Publisher website, OpenAlex; every figure is tagged with its source and the date it was observed, and conflicting values are kept per source. LetPub source page: view ↗ (archived 2026-08-25). Last updated: .