中文簡介

《會計、組織與社會》是一本國際領(lǐng)先的跨學(xué)科期刊，關(guān)注會計與人類行為、組織與制度結(jié)構(gòu)與過程以及企業(yè)更廣泛的社會政治環(huán)境之間的關(guān)系。它旨在挑戰(zhàn)和擴大我們對會計和相關(guān)緊急和計算實踐在經(jīng)濟和社會行動者建設(shè)中的作用及其經(jīng)濟組織模式的理解，包括這些實踐對市場和其他基礎(chǔ)設(shè)施發(fā)展的影響和影響的方式。我們的目標(biāo)是出版高質(zhì)量的工作，利用社會科學(xué)的各種方法和理論發(fā)展，并闡明會計在其組織、政治、歷史和社會背景下的發(fā)展、過程和影響。AOS特別希望吸引分析會計現(xiàn)象的創(chuàng)新工作，以促進心理學(xué)、社會心理學(xué)、組織學(xué)、社會學(xué)和人文科學(xué)等領(lǐng)域的理論發(fā)展?！度A爾街日報》獨特的關(guān)注點包括但不限于以下主題：?會計在組織和社會中的作用；?會計實務(wù)對組織和社會機構(gòu)的產(chǎn)生、維持和轉(zhuǎn)型的貢獻；?會計在發(fā)展新的公共和私人組織和機構(gòu)形式中的作用；?會計、審計、問責(zé)、道德和社會正義之間的關(guān)系；?對會計實務(wù)和會計信息提供者、核查者和使用者的行為研究，包括會計、判斷和決策過程的認知方面，以及規(guī)劃、控制和評估過程的行為方面；?設(shè)計、實施和使用會計、信息和管理控制系統(tǒng)的組織過程研究；?對人類行動者進行會計核算，以及會計技術(shù)對人類主觀性和評價的影響；?會計在塑造公共服務(wù)提供者、非營利實體、政府機構(gòu)以及地方、國家和跨國政府組織的設(shè)計、運營和交付方面的作用；?標(biāo)準(zhǔn)制定過程的社會、組織、政治和心理研究，以及會計法規(guī)和規(guī)則的影響；?審計、審計和會計師事務(wù)所在組織和社會評估的構(gòu)建和理解中的作用和做法；?可持續(xù)性和環(huán)境核算，包括環(huán)境和社會報告研究；?關(guān)于會計計算、實踐和表述的出現(xiàn)、轉(zhuǎn)變和影響的歷史研究，包括會計理論、技術(shù)、從業(yè)人員及其公司、專業(yè)協(xié)會和監(jiān)管機構(gòu)的個人和團隊的發(fā)展和角色的變化。

英文簡介

Accounting, 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 society;? The contribution of accounting practices to the emergence, maintenance and transformation of organizational and societal institutions;? The roles of accounting in the development of new organizational and institutional forms, both public and private;? The relationships between accounting, auditing, accountability, ethics and social justice;? Behavioural 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 processes;? Organizational process studies of the design, implementation and use of accounting, information and management control systems;? Accounting for human actors, and the impact of accounting technologies upon human subjectivities and evaluations;? The 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 organizations;? Social, organizational, political, and psychological studies of the standard-setting process, and the effects of accounting regulations and rules;? The roles and practices of audit, auditors and accounting firms in the construction and understanding of organizational and societal valuations;? Accounting for sustainability and the environment, including studies of environmental and social reporting;? Historical 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.