Accounting Horizons: Challenges and Changes.
介绍《会计视野》期刊的定位与变革，面向实务会计师、教育者和学生，强调发表可读性强、注重实务、对会计发展有意义的文章，并邀请各界会计人士投稿。
Abstract This article focuses on the challenges and changes facing this periodical, Accounting Horizons. As part of changes, the periodical will publish articles and other items of interest to practicing accountants in industry, public accounting and government; educators; students; and others who have a strong interest in contemporary accounting theory, practice, and policy. The views of thoughtful and knowledgeable accountants of all types of respecting events, trends and tendencies affecting accounting are invited. Items submitted should be eminently readable, have a practical emphasis, and be relevant to the progress of accounting material, and the potential usefulness and significance of the material reported should be explicitly stated in the headnote or abstract and in the body of the article. All items should be readily understandable by accountants who are not well versed in research technique and methodology. From time to time, "think pieces," memorials, historical and other reviews, editorials, and original research relevant to current issues and the short- and long-term future of the accounting profession will be commissioned. In addition, reviews of contemporary professional literature, commentaries on financial reporting practice, and reports of current developments will appear on a regular basis. All submitted items will be refereed. Items with an especially timely subject will be evaluated and refereed in the shortest possible time in order to facilitate prompt publication if accepted.