Critical Perspectives on Accounting

Critical Perspectives on Accounting is published by Elsevier and is in Zone 1 of Management in the CAS Journal Ranking (2025 upgraded edition, Top journal). 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 47.3% of its articles. (generated from OpenAlex topic counts and CAS ranking data)

Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity.Research areas includeStudies involving the political economy of accounting, critical accounting, radical accounting, and accounting's implication in the exercise of power Financial accounting's role in the processes of international capital formation, including its impact on stock market stability and international banking activitiesManagement accounting's role in organizing the labor process The relationship between accounting and the state in various social formationsStudies of accounting's historical role, as a means of "remembering" the subject's social and conflictual characterThe role of accounting in establishing "real" democracy at work and other domains of lifeAccounting's adjudicative function in international exchanges, such as that of the Third World debtAntagonisms between the social and private character of accounting, such as conflicts of interest in the audit processThe identification of new constituencies for radical and critical accounting informationAccounting's involvement in gender and class conflicts in the workplaceThe interplay between accounting, social conflict, industrialization, bureaucracy, and technocracyReappraisals of the role of accounting as a science and technologyCritical reviews of "useful" scientific knowledge about organizationsStudies approaching accounting education from a critical perspective, including how students can be initiated to critical thinkingBenefits to authors We also provide many author benefits, such as free PDFs, a liberal copyright policy, special discounts on Elsevier publications and much more. Please click here for more information on our author services.Please see our Guide for Authors for information on article submission. If you require any further information or help, please visit our Support CenterAdditional policy from the journal on the use of artificial intelligence in research In an editorial published in 2024, the editors of the journal developed the following policy that applies to submissions that rely on the use of artificial intelligence. “As co-editors, we are particularly concerned about the threat posed by artificial intelligence (AI) to the authenticity of research. We conceive of authenticity in research as an implicit claim made by the researcher that is empirically and ethically grounded. Empirical authenticity relates to the researcher’s genuine commitment to understand the world reflexively. Ethical authenticity means being original and true to oneself despite prevailing performance pressures in the researcher’s environment. Given what we know about the juggernaut of AI, we do not want Critical Perspectives on Accounting to receive submissions in which AI played a significant role in any step of the research process, except for language translation and copyediting purposes. Also, we do not want reviewers and editors-in-charge to rely in any significant way on AI to produce reviews, make editorial decisions, and write editorial letters. This is a question of authenticity.” Reference: Gendron, Y., Andrew, J., Cooper, C., and Tregidga, H. 2024. On the juggernaut of artificial intelligence in organizations, research and society. Critical Perspectives on Accounting, 100, Article 102759. https://doi.org/10.1016/j.cpa.2024.102759

From the journal's Aims & Scope

Research area (LetPub): BUSINESS, FINANCE

Editorial board by country: none in mainland China; most named United Kingdom 42, Canada 23, Australia 20, United States 11, France 11 (138 members with a country) Editorial board ↗Publisher website · 2026-10-01

CAS Journal Ranking

Database indexing

SSCIScopusLetPub

International journal early-warning lists: not listed in any editionLetPub

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.

Impact

Impact factor

4.39LetPub · 2026-09-13

Impact factor (publisher)

4.4Publisher website · 2026-10-01

CiteScore 2026-06

10.9LetPub · 2026-09-13

CiteScore (publisher)

10.9Publisher website · 2026-10-01

SJR 2026-06

2.1LetPub · 2026-09-13

SNIP 2026-06

1.72LetPub · 2026-09-13

h-index

129OpenAlex · 2026-10-01

i10-index

1,272OpenAlex · 2026-10-01

2-year mean citedness

5.93OpenAlex · 2026-10-01

Self-citation rate

22.7%LetPub · 2026-09-13

Share of gold OA articles

59.51%LetPub · 2026-09-13

Volume

Articles per year

44LetPub · 2026-09-13

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.

Figures by source

Submission to first decision

4 daysPublisher website · 2026-10-01

First decision after review

83 daysPublisher website · 2026-10-01

Submission to acceptance

762 daysPublisher website · 2026-10-01

Acceptance to publication

11 daysPublisher website · 2026-10-01

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.

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.

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.

Publisher

Elsevier

ISSN

1045-2354

Electronic ISSN

1095-9955

Official links

• Journal homepage ↗LetPub
• Submission system ↗Publisher website
• Special issues ↗Publisher website