Aims and Scope

The Indonesian Journal of Applied Accounting and Finance is a peer-reviewed scholarly journal dedicated to advancing theoretical insights and practical applications in the fields of accounting and finance, with particular emphasis on emerging economies and real-world practices.

The journal aims to serve as an international platform for academics, researchers, practitioners, and policymakers to disseminate high-quality research that contributes to the development of accounting and financial practices, supports evidence-based decision-making, and addresses contemporary challenges in a dynamic global environment.

Scope of the Journal

The journal welcomes original research articles, review papers, and conceptual studies in, but not limited to, the following areas:

Financial Accounting and Reporting
Including IFRS adoption, financial disclosure, earnings quality, and corporate reporting practices.
Management Accounting and Control Systems
Covering performance measurement, budgeting, cost management, and strategic management accounting.
Auditing and Assurance
Including audit quality, internal audit, forensic accounting, and corporate governance.
Public Sector and Government Accounting
Encompassing accountability, transparency, public financial management, and governmental reporting.
Islamic Accounting and Finance
Including Sharia-compliant financial practices, Islamic financial institutions, banking, zakat, waqf, and ethical finance.
Corporate Finance and Financial Management
Covering capital structure, investment decisions, firm valuation, and financial performance.
Financial Markets and Institutions
Including banking, capital markets, financial innovation, and financial stability.
Sustainability, ESG, and Social Responsibility Reporting
Addressing environmental, social, and governance (ESG) issues, integrated reporting, and sustainable finance.
Behavioral Accounting and Finance
Exploring decision-making, investor behavior, and psychological aspects in accounting and finance.
Accounting Information Systems and Digital Transformation
Including fintech, blockchain, big data analytics, and digital reporting.