|International Journal of Accounting Research is developed with an aim of publishing articles in the field of taxation encouraging upcoming scientists delve in to the field who are interested in advancing their research in the field of taxation and accounting. The Journal presents in depth of the articles on theory and empirical research related to all fields of Accounting and its research.
Taxation takes as its objective to further our understanding of the relationship between state government and administrative division. Taxation is facilitated by accounting organizations such as standard-setters, accounting firms and professional bodies and it they help giving financial statements. Agents are assumed to act rationally, have multiple desirable ends in sight, limited resources to obtain these ends, a set of stable preferences, a definite overall guiding objective, and the capability of making a choice.
Journal articles are most often Primary Research Articles. However, they can also be Review Articles. These types of articles have different aims and requirements. Sometimes, an article describes a new tool or method.
Because articles in scientific journals are specific, meticulously cited and peer-reviewed, journal databases are the best place to look for information on previous research on your species. Without a background in the field, journal articles may be hard to understand - however, you do not need to understand an entire article to be able to get valuable information from it.