會計和商業研究發表的論文包含了對知識的重大和原創貢獻。論文可以涵蓋任何領域的會計，廣義的定義，包括公司治理，審計和稅收。然而，重點必須是會計，而不是(公司)財務或一般管理。作者可以采用理論方法或經驗方法，使用定量或定性方法。他們的目標可能是幫助發展和理解會計在商業中的作用。論文應該嚴謹，但寫作的方式也要讓廣泛的學術界人士(在適當的情況下)能夠理解它們。表達方式應盡可能優雅和經濟，避免不必要的文字、數字或符號。

Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners. Presentation should be as elegant and economical as possible, avoiding unnecessary words, numbers or symbols.