The Journal of Theoretical Accounting Research

The Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028,  is an international, peer-reviewed, open-access academic journal dedicated to the advancement of accounting theory. Since its establishment in 2005, JTAR has served as a scholarly platform for rigorous and innovative research that deepens the understanding of accounting concepts, frameworks, and their implications across economic, regulatory, and organizational environments.

JTAR emphasizes high-quality theoretical contributions that challenge conventional perspectives and stimulate critical discourse. The journal covers a wide range of topics including financial and managerial accounting, auditing, accounting ethics, corporate governance, sustainability accounting, and interdisciplinary approaches that intersect with economics, sociology, law, and information systems.

Published biannually, JTAR maintains a strict double-blind peer review process to ensure the integrity, relevance, and academic quality of all published work. As an open-access journal, all articles are freely and permanently accessible to a global readership, promoting inclusive and unrestricted knowledge sharing.

With a diverse international editorial board and a strong commitment to ethical publishing standards, JTAR is a vital resource for researchers, educators, practitioners, and policymakers who seek to engage with the theoretical foundations and evolving directions of accounting thought.