《會(huì)計(jì)與經(jīng)濟(jì)學(xué)雜志》鼓勵(lì)將經(jīng)濟(jì)學(xué)理論應(yīng)用于解釋會(huì)計(jì)現(xiàn)象。它為出版采用經(jīng)濟(jì)分析會(huì)計(jì)問題的高質(zhì)量手稿提供了一個(gè)論壇。鼓勵(lì)并涵蓋各種方法和主題：*會(huì)計(jì)在公司內(nèi)部的作用；*會(huì)計(jì)數(shù)字在資本市場(chǎng)中的信息內(nèi)容和作用；*會(huì)計(jì)在財(cái)務(wù)合同和監(jiān)督機(jī)構(gòu)關(guān)系中的作用；*會(huì)計(jì)準(zhǔn)則的確定；*政府對(duì)公司披露和/或會(huì)計(jì)專業(yè)的規(guī)定；*會(huì)計(jì)師事務(wù)所的理論。

The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscripts which employ economic analyses of accounting problems. A wide range of methodologies and topics are encouraged and covered:* The role of accounting within the firm;* The information content and role of accounting numbers in capital markets;* The role of accounting in financial contracts and in monitoring agency relationships;* The determination of accounting standards;* Government regulation of corporate disclosure and/or the Accounting profession;* The theory of the accounting firm.