Critical Perspectives on Accounting

Critical Perspectives on Accounting 由 Elsevier 出版，属中科院管理学大类（2025 升级版1区，Top 期刊）。按 OpenAlex 近年发文统计，该刊主要发表 Accounting and Organizational Management、Auditing, Earnings Management, Governance、Management and Organizational Studies 等主题的论文，这 3 个主题约占 47.3%。（根据 OpenAlex 主题统计与中科院分区数据生成）

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

摘自期刊官网 Aims & Scope

研究方向（LetPub）：BUSINESS, FINANCE

编委会国家分布：未见中国大陆编委；主要国家 英国 42、加拿大 23、澳大利亚 20、美国 11、法国 11（共 138 位编委标注了国家） 编委会 ↗出版商官网 · 2026-10-01

中科院期刊分区表

数据库收录

SSCIScopusLetPub

国际期刊预警名单：各版本均未列入LetPub

不同版本、大类与小类分别展示，不将不同评价口径合并为一个分区值；投稿与考核前请确认所在机构采用的版本。

影响力指标

影响因子

4.39LetPub · 2026-09-13

影响因子（出版商公布）

4.4出版商官网 · 2026-10-01

CiteScore 2026-06

10.9LetPub · 2026-09-13

CiteScore（出版商公布）

10.9出版商官网 · 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

两年平均被引

5.93OpenAlex · 2026-10-01

自引率

22.7%LetPub · 2026-09-13

Gold OA 文章占比

59.51%LetPub · 2026-09-13

发文规模

年文章数

44LetPub · 2026-09-13

不同来源的统计口径与观测时间不同，页面保留各来源原值；“出版商公布”为期刊官网自述数据。

各来源数据

投稿到首次决定

4 天出版商官网 · 2026-10-01

外审后首次决定

83 天出版商官网 · 2026-10-01

投稿到接收

762 天出版商官网 · 2026-10-01

接收到发表

11 天出版商官网 · 2026-10-01

评审方式

双盲同行评审出版商官网

社区反馈来自投稿者样本，置信度 0.5，不代表期刊承诺；“出版商公布”的时间节点定义以官网为准。

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摘录来自期刊官网页面，仅保留原文片段；“模型摘要”由 Workers AI 生成并经原文校验，以官网为准。

出版商

Elsevier

ISSN

1045-2354

电子版 ISSN

1095-9955

官方链接

• 期刊主页 ↗LetPub
• 投稿系统 ↗出版商官网
• 专刊 / 特刊征稿 ↗出版商官网