Meditari Accountancy Research

Editorial objectives Meditari Accountancy Research is a double blind refereed research journal. “Meditari” is Latin for constantly pondering, suggesting a journey towards better understandings of accountancy-related matters through research. Meditari Accountancy Research aims to publish research in the main subject areas included in accountancy, as well as research examining other questions of interest to the greater accounting community, including interdisciplinary approaches. Editorial criteria The primary criterion for publication in Meditari Accountancy Research is the significance of the contribution the article makes to the literature, regardless of the research method used. Other major criteria to evaluate articles include: • Subject matter: must be of importance to the accounting discipline; • Research questions: must fall within the journal’s scope; • Research: well designed and rigorously executed; and • Presentation: well written and in accordance with the journal’s style. Linking the research question(s) with an appropriate research design and theoretical base that allow appropriate inferences to be drawn is of paramount importance. Authors submitting papers should subject the paper to critique by colleagues and others through conferences, seminars and informal communication and revise the article accordingly prior to submission. Topicality The scope of acceptable articles is broad, and papers may deal with any current aspect of accounting, including but not limited to: • Accounting education; • Accounting ethics; • Auditing; • Financial reporting; • Impact of accounting on organizations; • Impact of accounting on capital markets; • Impact of accounting on individuals; • Management accounting; • Public sector accounting; • Regulation of the profession; • Risk management; • Social and environmental disclosure; and • Taxation. Key journal audiences Meditari Accountancy Research seeks to communicate to a large and diverse audience, including accounting and management researchers and educators; graduate students; policy makers; practitioners; and regulators. The journal originated at the University of Pretoria in 1993 and, although now fully international, aims to maintain its links to the South African accounting research community. Meditari Accountancy Research is available as part of an online subscription to the Emerald Accounting, Finance & Economics eJournals Collection. For more information, please email collections@emeraldinsight.com or visit the Emerald Accounting, Finance & Economics eJournals Collection page.

Meditari Accountancy Research takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy-related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal has a strong presence in research focused on the social impacts of accounting in areas such as sustainability accounting, CSR, integrated reporting, non-financial reporting, and changes in technology. We are looking to expand this presence by working to publish research contributing to the practical development of these fields. The journal is a double-anonymous refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy-related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Meditari has developed research focused on the social impacts of accounting in areas such as sustainability accounting, CSR, integrated reporting, non-financial reporting, and changes in technology.