Editorial Policy
该期刊旨在发表解决会计实践问题的严谨研究，欢迎评估政策效果、综合现有研究或探讨行业未来挑战的投稿，对会计从业者和学者均有参考价值。
The journal's primary objective is to publish rigorous research that addresses practice issues and problems, drawing on the best theory and methods in the academy to solve problems of real consequence.Consistent with this objective, we invite submissions that (1) seek to solve current practice problems, (2) evaluate whether current policies are achieving their objectives, (3) synthesize existing research relevant to accounting practice, or (4) examine issues and opportunities the accounting profession is likely to face in the near future.Applied research of this kind should appeal to accounting professionals as well as academicians.In seeking this objective, the journal contributes to the vision of building a learned profession for the future by purposeful integration of accounting research, education, and practice for students, practitioners, and educators. 1