Think Big, Build Strong: An Open and Perennial Call for Papers at Accounting Research & Thought

Accounting Research & Thought (ART) is a new open-access, general interest accounting journal committed to publishing research that answers important questions, confirms or refutes established answers, and challenges the accounting academy to think rigorously about what accounting is and could be. ART was created as an experiment in loosening the inherited constraints of traditional academic publishing. The journal’s review process is designed to be more human-focused and less systematized; reviewers receive due credit via published, citable review reports. Papers are open access for a flat submission fee, with data, code, and pre-registrations hosted via public OSF projects. ART values all three modes of scholarly contribution: answering unanswered questions, revising existing answers, and increasing confidence in established findings. The journal is especially committed to thought-pieces, replications, confirmatory studies, and registered reports. This editorial also articulates the Editor-in-Chief’s specific call for foundational accounting research, thought-pieces, and—given its urgency—research on human-AI judgment and decision-making in accounting contexts. ART seeks rigorous, well-executed research across all methodological traditions that advances accounting knowledge, understanding, and practice.