《會計與公共政策》雜志發表研究論文，關注會計與公共政策之間的交叉。優先考慮通過理論或實證分析闡明會計對公共政策的影響的論文，反之亦然。本雜志涉及的科目包括會計學與經濟學、政治學、社會學或法學的結合。該日記賬包括一個標題為“會計信函”的部分。本部分發表的研究論文不應超過3000字左右。本節的目的是促進重要會計研究的迅速傳播。因此，提交給本節的文章將在收到后四周內審查，修訂將限于一次，接受后四個月內出版。

The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.