Focus and Scope

Journal of Accounting and Finance serves as a platform for disseminating high-quality research and practical insights in the fields of accounting and finance. The journal seeks to promote the advancement of knowledge and practices that address the complexities and opportunities within these disciplines, especially in the context of both global and local financial ecosystems.

The scope of the journal includes, but is not limited to:

  • Financial Accounting and Reporting: Studies on standards, practices, and innovations in financial reporting.
  • Management Accounting: Research on decision-making tools, cost management, and performance evaluation.
  • Auditing and Assurance: Analysis of audit quality, ethics, and technological applications in auditing.
  • Corporate Governance: Studies on governance mechanisms, transparency, and accountability.
  • Financial Management: Research on corporate finance, investment strategies, and financial planning.
  • Islamic Finance and Accounting: Exploration of Sharia-compliant practices, principles, and their implementation.
  • Taxation: Studies on tax policy, compliance, and the effects on financial performance.
  • Behavioral Finance: Examination of psychological influences on financial decisions and market behavior.
  • Public Sector Accounting and Finance: Research on accounting practices, policies, and performance management in governmental and non-profit organizations.
  • Sustainability and Environmental Accounting: Insights on integrating sustainability practices into financial reporting.

The journal encourages submissions that adopt diverse methodologies, including qualitative, quantitative, and mixed approaches, and those that contribute to the understanding and application of accounting and finance in emerging markets and global contexts.