Focus and Scope

Focus

The Journal of Applied Accounting (JAA) focuses on publishing high-quality, research-based articles that contribute to the advancement of accounting knowledge, accounting practices, and the accounting profession. The journal aims to promote the development and application of accounting theories, methods, and practices to address contemporary challenges in business organizations, government institutions, and other sectors.

JAA welcomes original research that provides theoretical insights, practical implications, and evidence-based solutions to accounting-related issues. The journal encourages contributions from researchers, academics, practitioners, regulators, students, and other professionals who are committed to advancing accounting knowledge and professional practice.

Scope

The Journal of Applied Accounting (JAA) covers a broad range of topics related to accounting theory, practice, technology, and professional development, including but not limited to:

1. Management Accounting – Management control systems, cost accounting, budgeting, performance measurement, strategic management accounting, and managerial decision-making.
2. Financial Accounting – Financial reporting, accounting standards, financial statement analysis, disclosure practices, and corporate financial reporting.
3. Public Sector Accounting – Government accounting, public financial management, public-sector budgeting, accountability, transparency, and public-sector performance measurement.
4. Sharia Accounting – Islamic accounting principles, Islamic financial reporting, accounting for Islamic financial institutions, and Sharia-compliant financial transactions.
5. Accounting Information Technology – Accounting information systems, digital accounting, accounting software, information technology adoption, data analytics, and digital transformation in accounting.
6. Auditing – Internal and external auditing, audit quality, auditor independence, internal control, risk management, forensic accounting, and professional ethics.
7. Taxation – Tax accounting, tax planning, tax compliance, tax administration, tax policy, and taxation issues affecting individuals, businesses, and public institutions.

Types of Contributions

JAA accepts manuscripts employing quantitative research, qualitative research, mixed-method approaches, and Research and Development (R&D) methodologies. Submissions may be written in Indonesian or English and should demonstrate academic rigor, originality, and relevance to accounting theory, practice, or the accounting profession.

The journal welcomes studies that offer meaningful theoretical contributions, practical recommendations, and insights for accounting practitioners, policymakers, regulators, and the academic community.