Critical Perspectives on Accounting

Critical Perspectives on Accounting is a peer-reviewed accounting journal published by Elsevier, established in 1990, with a 2025 impact factor of 4.4（Critical Perspectives on Accounting）是由（Elsevier）出版的同行评审会计学期刊，1990 年创刊，2025 年影响因子为 4.4。

Scope

• It studies how accounting works within society and promotes forms of accounting that serve the public interest该刊研究会计如何在社会中运作，并倡导服务于公共利益的会计形式。
• It provides a forum for researchers and practitioners who find conventional accounting theory and practice ill-suited to modern challenges该刊为认为传统会计理论与实践难以应对当代挑战的研究者与实务者提供平台。
• It examines how accounting practices and corporate behavior are connected with allocative, distributive, social and ecological problems该刊考察会计实务与公司行为同配置、分配、社会与生态问题的关联。
• It fosters a literature that seeks to reformulate corporate, social and political activity and its theoretical and practical means该刊推动旨在重构公司、社会与政治活动及其理论与实务手段的文献。
• The journal publishes critical and interdisciplinary accounting research该刊发表批判性与跨学科的会计研究。

History

• The journal was established in 1990 with David J. Cooper and A.M. Tinker as founding editors-in-chief该刊于 1990 年创办，David J. Cooper 与 A.M. Tinker 为创始主编。
• In 2008 the editorship passed to Marcia Annisette and Christine Cooper, with Yves Gendron also serving as a co-editor2008 年编务交由 Marcia Annisette 与 Christine Cooper 主持，Yves Gendron 亦任联合主编。
• It is published by Elsevier, appears eight times a year, and offers a hybrid open access option with a charge of USD 4,080该刊由（Elsevier）出版，每年出版八期，并提供收费 4,080 美元的混合型开放获取选项。
• It had a 2025 impact factor of 4.4, and carries the print ISSN 1045-2354 and the online ISSN 1095-9955该刊 2025 年影响因子为 4.4，纸质刊号为 1045-2354，在线刊号为 1095-9955。

Editors

• The editors are Jane Andrew of the University of Sydney, Jérémy Morales of the University of Bristol and Helen Tregidga of Royal Holloway University of London现任编辑为（University of Sydney）的 Jane Andrew、（University of Bristol）的 Jérémy Morales 与（Royal Holloway University of London）的 Helen Tregidga。
• Associate editors include Christine Cooper of the University of Edinburgh and scholars from many countries副编辑包括（University of Edinburgh）的 Christine Cooper 及来自多国的学者。
• The editorial board has around 130 members from 19 countries, led by the United Kingdom, Canada and Australia编委会约有 130 名成员，来自 19 个国家，以英国、加拿大与澳大利亚居多。
• Submissions undergo peer review and the journal publishes critical and interdisciplinary accounting scholarship稿件经同行评审，该刊发表批判性与跨学科的会计学术成果。