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The editorial policy of the Journal of Accounting and Finance (JAF) is to publish quality papers in all areas of accounting, auditing, finance, and related fields, which will be of interest to a wide range of academics and practitioners. We plan to publish thoughtful, well-developed articles on a variety of topics regardless of specific methodologies or paradigms. Articles may range from empirical to analytical, from market-based to socially oriented.

During the past several decades, business environments have become ever more subject to dynamic changes. Recent downturn in the global financial markets and damning accounting scandals are putting accounting and finance at the front of attention. Accounting and finance, as fields of social science, have always been responsive to changes and, more than ever, constructive and logical responses are called for. Business academics are ultimately motivated to search for explanations of highly complex business reality. Research into business reality has in turn served as an essential means by which businesses adapt to reality. We believe that, through diligent efforts, the conversation between research and business reality can be made more fruitful. We also believe that perse, open-minded perspectives are necessary in the conversation.

Today’s accounting and finance research embraces perse perspectives and approaches. Quantitative approaches with analytical or empirical tools tend to focus on developing succinct explanations about reality at the expense of potential over-simplification. Qualitative approaches, on the other hand, attempt to provide a more comprehensive picture of the world, sacrificing objectivity and logical rigor to a certain degree. Given that no single approach can enable us to draw a complete picture, an eclectic balance between the two seems both desirable and inevitable.

The JAF aims to provide a forum where perse ideas and methods can meet together, competing, debating, and sometimes compromising each other. We hope to make a meaningful contribution to understanding business reality by sincerely minded accounting and finance researchers throughout the world. The JAF invites papers on topics such as, but not necessarily limited to, financial and management accounting, financial market theory, corporate finance, corporate governance, international finance, auditing, taxation, banking and finance, public sector and non-profit organization accounting, management control and accountability, international accounting, cultural aspects of accounting and auditing, accounting history, social and environmental accounting, performance evaluation, national and regional accounting. The JAF will not impose any arbitrary page limitation nor any restrictions on the methodologies adopted. However, authors are encouraged to target their papers to the largest possible audience without sacrificing rigor.

The JAF welcomes all comments and encourages articles from academics as well as practitioners in accounting and finance. Constructive ideas on how to improve the quality of the JAF are also welcome. We hope that the JAF is not only an accessible and valuable resource for scholars in the field, but also a resource for policy makers and practitioners. Your participation and commentary will make this hope a reality. Guidelines for submissions and contact information are provided at the back of each volume.

Finally, editorial staff send our deepest gratitude to the readers and reviewers of manuscripts for this volume, and to numerous other people who helped make the launch of the JAF possible.



Note : Currently Journal of Accounting and Finance is not published any more.
           Your paper written in English is, however, welcomed to our Korean Journals.
           You can submit your paper to one of two our academic journals
           (i.e., Korean Accounting Information Review (KAIR) or Journal of Finance and Accounting Information
           (JFAI)).
           If you have any questions regarding the paper submission, please write to our editorial office
           (e-mail for KAIR : kaia-edit@hanmail.net, e-mail for JFAI : journal-kaia@hanmail.net).