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.

《會計與經濟學雜志》鼓勵將經濟學理論應用于解釋會計現象。它為出版采用經濟分析會計問題的高質量手稿提供了一個論壇。鼓勵并涵蓋各種方法和主題：*會計在公司內部的作用；*會計數字在資本市場中的信息內容和作用；*會計在財務合同和監督機構關系中的作用；*會計準則的確定；*政府對公司披露和/或會計專業的規定；*會計師事務所的理論。