Aims and Scope

LIMITATIONS: Journal of Accounting Research aims to disseminate original and high-quality research that contributes to the advancement of knowledge in accounting theory, practice, and policy. The journal provides a scholarly platform for academics, researchers, practitioners, regulators, and accounting professionals to publish empirical studies, conceptual analyses, and evidence-based research addressing contemporary issues in accounting and financial reporting.

The journal focuses on research that examines financial reporting, auditing, corporate governance, management accounting, and accounting information systems across various organizational and institutional contexts. Through rigorous scholarly contributions, the journal promotes transparency, accountability, and innovation in accounting practices that support effective decision-making and financial management.

LIMITATIONS: Journal of Accounting Research encourages interdisciplinary and multidisciplinary research approaches that integrate accounting with finance, economics, information systems, and business management to address emerging challenges in financial reporting, corporate governance, and global accounting standards.

Scope of the Journal

The journal accepts manuscripts reporting empirical research, theoretical studies, literature reviews, and case analyses related to accounting research in various business, financial, and institutional contexts. The scope includes, but is not limited to:

  1. Financial Accounting and Reporting
    • Financial reporting standards and practices
    • Earnings management and disclosure quality
    • International Financial Reporting Standards (IFRS)
    • Corporate financial transparency and accountability
  2. Auditing and Assurance
    • Audit quality and audit risk
    • Internal and external auditing practices
    • Forensic accounting and fraud detection
    • Audit regulation and professional standards
  3. Management Accounting
    • Cost management and performance measurement
    • Budgeting and strategic management accounting
    • Decision-making and management control systems
    • Organizational performance evaluation
  4. Corporate Governance and Accountability
    • Board governance and financial oversight
    • Corporate accountability and transparency
    • Ethics in accounting and financial management
    • Governance mechanisms and financial reporting quality
  5. Accounting Information Systems
    • Accounting information systems design and implementation
    • Digital accounting and financial technology (FinTech)
    • Data analytics in accounting
    • Blockchain and emerging technologies in accounting
  6. Public Sector and Nonprofit Accounting
    • Government accounting and public financial management
    • Public sector accountability and transparency
    • Nonprofit financial reporting
    • Public budgeting and financial governance

Publication Policy

LIMITATIONS: Journal of Accounting Research prioritizes manuscripts that:

  • Present original research with strong theoretical and empirical contributions in accounting
  • Apply rigorous quantitative, qualitative, or mixed research methodologies
  • Address emerging challenges in accounting, auditing, and financial reporting
  • Provide practical implications for accounting professionals, regulators, and policymakers
  • Contribute to transparency, accountability, and ethical financial management practices

The journal accepts articles written in English (primary) and Indonesian, particularly those that demonstrate international relevance, comparative perspectives, and implications for global accounting practices.