Focus and Scope

Focus

Indonesian Journal Accounting (IJAcc) focuses on scientific research and scholarly developments in accounting, auditing, finance, taxation, corporate governance, and related fields. The journal publishes original research that contributes to the advancement of accounting theories, methodologies, professional practices, and policy development in both public and private sector organizations.

IJAcc prioritizes rigorous theoretical, empirical, and applied research that provides meaningful contributions to accounting knowledge and practice. The journal welcomes studies employing quantitative, qualitative, mixed-methods, and other appropriate research approaches to investigate accounting phenomena, evaluate financial and organizational performance, improve accountability and transparency, and address emerging challenges in the accounting profession.

The journal also encourages research on the application of digital technologies and analytical methods in accounting, including accounting information systems, financial technology, data analytics, artificial intelligence, and digital transformation in accounting and auditing practices. Research addressing contemporary issues in sustainability reporting, environmental, social, and governance (ESG) disclosure, ethical conduct, and the quality of financial information is also within the journal's interest.

Scope

The scope of Indonesian Journal Accounting (IJAcc) includes, but is not limited to, the following areas:

• 1. Financial Accounting and Reporting Financial statement preparation, accounting standards, earnings quality, financial disclosure, accounting measurement, and reporting practices.
• 2. Management Accounting and Cost Accounting Cost management, budgeting, performance measurement, strategic management accounting, and managerial decision-making.
• 3. Auditing and Assurance Services External and internal auditing, audit quality, auditor independence, audit judgment, fraud detection, forensic accounting, and assurance engagements.
• 4. Taxation and Tax Accounting Tax compliance, tax planning, tax avoidance, tax policy, tax administration, and the relationship between taxation and corporate behavior.
• 5. Accounting Information Systems and Digital Accounting Accounting information systems, digital accounting, enterprise systems, accounting software implementation, system effectiveness, and technology adoption in accounting.
• 6. Financial Management and Corporate Finance Corporate financial decisions, capital structure, investment decisions, working capital management, financial risk, and corporate financial performance.
• 7. Corporate Governance and Accountability Corporate governance mechanisms, internal control, risk management, accountability, transparency, and organizational oversight.
• 8. Public Sector Accounting and Accountability Government accounting, public financial management, public sector auditing, budget accountability, public expenditure, and public sector financial reporting.
• 9. Behavioral Accounting and Ethics Accounting behavior, professional judgment, ethical decision-making, organizational behavior, and ethical issues in the accounting profession.
• 10. Sustainability Accounting and ESG Reporting Sustainability reporting, environmental accounting, social accounting, ESG disclosure, carbon accounting, and integrated reporting.
• 11. Capital Markets and Accounting Research The value relevance of accounting information, market reactions to financial disclosures, earnings announcements, and the role of accounting information in investment decisions.
• 12. Accounting Analytics and Emerging Technologies Big data analytics, artificial intelligence, blockchain, robotic process automation, and other emerging technologies applied to accounting, auditing, and financial reporting.
• 13. Accounting Education and Professional Development Accounting education, curriculum development, professional competencies, digital skills, and the development of accounting professionals.