Indonesia Accounting Research Journal

Indonesia Accounting Research Journal publishes original research articles, review papers, and conceptual studies covering, but not limited to, the following areas:

Financial Accounting and Reporting
Financial reporting standards, accounting measurement, disclosure practices, earnings quality, and financial statement analysis.

Management Accounting and Control Systems
Cost accounting, performance measurement, budgeting, strategic management accounting, and decision-support systems.

Auditing and Assurance
Audit quality, audit judgment, audit regulation, internal control, forensic accounting, and assurance services.

Accounting Information Systems, Auditing Information System and Digital Accounting
Accounting systems design, ERP, blockchain, artificial intelligence, big data analytics, and digital transformation in accounting, Auditing System,

Public Sector and Government Accounting
Public financial management, accountability, transparency, budgeting systems, and performance measurement in the public sector.

Taxation and Fiscal Policy
Tax planning, compliance, administration, behavioral taxation, and the impact of tax policy on organizations and society.

Corporate Governance and Ethics
Governance mechanisms, ethical issues in accounting, fraud prevention, risk management, and sustainability governance.

Sustainability Accounting and ESG Reporting
Environmental accounting, social responsibility reporting, integrated reporting, and sustainability performance measurement.

Behavioral Accounting Research
Behavioral aspects of accounting decision-making, professional judgment, organizational behavior, and cognitive biases.

Accounting Education and Professional Development
Curriculum development, pedagogical innovation, learning technologies, and competency development in accounting education.

The journal welcomes interdisciplinary studies that integrate accounting with economics, finance, information systems, law, and organizational studies, employing quantitative, qualitative, or mixed research methods.

Aims and Scope
Indonesia Accounting Research Journal aims to provide a rigorous scholarly platform for the dissemination of high-quality research in the field of accounting and related disciplines. The journal seeks to advance theoretical development, empirical evidence, and practical insights that contribute to the understanding, improvement, and innovation of accounting practices in both private and public sectors. By bridging academic research and professional practice, the journal encourages critical inquiry that supports accountability, transparency, sustainability, and ethical governance in a global context.

While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis. The editors consider articles for publication which fit into one or more of the following subject categories:

Public Sector and Government Accounting
Financial Accounting and Reporting
Management Accounting and Control Systems
Auditing and Assurance
Accounting Information Systems and Digital Accounting
Taxation and Fiscal Policy
Corporate Governance and Ethics
Sustainability Accounting and ESG Reporting
Behavioral Accounting Research
Accounting Education and Professional Development
Financial statement audits
Financial Management
Taxation
Internal auditing
IT Auditing
IT Governance
IT Plan
IT Innovation
IT Risk
Accounting education;
Accounting and information systems;
Auditing;
Behavioral issues in accounting;
Capital markets;
Corporate governance;
Earnings management;
Financial accounting and reporting;
International accounting;
Management accounting;
Social and environmental accounting;
Audit education and methods of teaching auditing (including case studies)
Audit aspects of corporate governance, including audit committees
Audit quality
Audit fees and related issues
Environmental, social and sustainability audits
Audit related ethical issues
Audit regulation
Independence issues
Legal liability and other legal issues
Auditing history
New and emerging audit and assurance issues
With its outstanding editorial board, Indonesia Accounting Research Journal global perspectives on auditing make it accessible and relevant to practitioners and researchers across the world, while its coverage of the entire spectrum of auditing issues addresses the audit challenges of today and tomorrow.