Alternative Perspectives on Finance and Accounting interprets the terms "Finance" and "Accounting" very broadly beyond their more traditional economic roles. The journal seeks to address all issues associated with the global political, social, and cultural roles of finance and closely related areas of accounting.

An "Alternative Perspective" means the use of methodologies and qualitative and quantitative methods (behavioral, social, critical, legal, historical, philosophical, etc.) from other disciplines which are not commonly applied to finance and accounting issues. It also means the application of traditional methodologies and quantitative methods of finance and accounting to more unusual issues concerning finance and related areas of accounting which are not commonly addressed.

Of special interest to Alternative Perspectives on Finance and Accounting are manuscripts which for reasons of their subject, content, perspective, methodology, or method are unlikely to fit within the editorial policies of other journals. As there are currently no finance journals that actively promote an alternative perspective on finance, the journal is interested in all such submissions. But since a number of accounting journals already broadly address alternative perspectives on accounting, the journal is particularly interested in the intersections between accounting and finance.

The journal also solicits the submission of articles describing alternative teaching methods, experiences teaching alternative perspectives, and cases written from an alternative perspective. In addition to article length manuscripts, the journal encourages the submission of commentary on current research and practice issues and short notes.

Alternative Perspectives on Finance and Accounting seeks manuscripts of scholarly merit rather than technical virtuosity, and bold, imaginative, provocative ideas are preferable to subtle elaborations of existing themes.

Manuscripts should be written to be accessible to a broad audience of intelligent, well-informed scholars, including those in other disciplines. They must not be understandable only by the few individuals who specialize in the subject.

Alternative Perspectives on Finance and Accounting encourages the submission of survey articles which summarize and critically review the current status of research on a particular issue and tutorial articles which introduce readers to bodies of knowledge with which they might currently be unfamiliar but which have potential applicability in finance and accounting research and practice.

Alternative Perspectives on Finance and Accounting considers the dissemination of ideas to be as important as their creation. The titles, abstracts, and writing styles of all manuscripts must encourage potential readers rather than contributing to the intellectual pretensions of the author(s).