Focus and Scope

The primary focus of the journal is to provide a premier platform for academics, researchers, and practitioners to disseminate original empirical research, systematic reviews, and conceptual studies that address contemporary challenges in the global business environment. We welcome methodological diversity, including quantitative, qualitative, and mixed-method approaches.

To ensure alignment with the journal's mission, submitted manuscripts should fall within, but are not strictly limited to, the following core scopes:

Accounting and Assurance

• Environmental and Green Accounting: Conceptual frameworks, sustainability reporting, and corporate social responsibility (CSR) disclosures.
• Auditing and Audit Quality: Assurance services, internal controls, and the integration of Artificial Intelligence (AI) and data analytics in audit practices.
• Financial Accounting and Reporting: Financial statement analysis, international financial reporting standards (IFRS), and corporate disclosure.
• Management Accounting: Cost control systems, strategic management accounting, and performance measurement.
• Public Sector Accounting: Institutional accounting, regional finance, and governmental accountability.
• Taxation: Tax compliance, tax planning, and regulatory frameworks.