About the Journal

Contemporary Accounting Perspectives (CAP) is an international, peer-reviewed, open-access academic journal published biannually by the Assurance Services Association (GHD).

Aim and Scope

The aim of CAP is to provide an academic platform for innovative, interdisciplinary, and contemporary research in accounting and related fields. The journal seeks to contribute to scholarly discussion by publishing original studies that address current theoretical, empirical, methodological, and practical issues in accounting, auditing, finance, taxation, sustainability reporting, corporate governance, digital transformation, artificial intelligence applications in accounting and business, and related interdisciplinary areas.

CAP welcomes original theoretical, empirical, and review-based manuscripts that contribute to contemporary discussions and developments in accounting and business research. The journal publishes articles in English.

Peer Review and Publication Ethics

All submissions are subject to an initial editorial evaluation and a double-blind peer-review process. CAP follows international publication ethics standards and the principles of the Committee on Publication Ethics (COPE).

Open Access

The journal operates under an open-access publishing model and provides immediate and unrestricted access to all published content in order to support the global dissemination of scientific knowledge. Unless otherwise stated, articles published in CAP are distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).