Objectives and Scope

Objectives and Scope

Objectives

The Journal of Applied Accounting (JAA) aims to provide an academic platform for researchers, lecturers, students, accounting practitioners, and policymakers to disseminate research findings and scholarly contributions in the field of accounting. The journal seeks to advance accounting knowledge, improve accounting practices, and support the development of the accounting profession through the publication of high-quality, original, and relevant research.

JAA also aims to encourage innovation in accounting methods, promote the application of accounting theories to practical problems, and facilitate the exchange of knowledge between academics and practitioners. Through these objectives, the journal contributes to the development of transparent, accountable, and effective financial management in both public and private organizations.

Scope

The Journal of Applied Accounting (JAA) welcomes original research articles, empirical studies, conceptual papers, and other research-based manuscripts relevant to accounting theory, practice, and professional development. The journal covers, but is not limited to, the following areas:

  1. Management Accounting: Cost accounting, budgeting, management control systems, performance measurement, and strategic management accounting.
  2. Financial Accounting: Financial reporting, accounting standards, financial statement analysis, earnings quality, and corporate financial disclosure.
  3. Public Sector Accounting: Government accounting, public financial management, public sector accountability, budgeting, and public sector performance evaluation.
  4. Sharia Accounting: Islamic accounting principles, Sharia-compliant financial reporting, Islamic financial institutions, and accountability in Islamic organizations.
  5. Accounting Information Technology: Accounting information systems, digital accounting, accounting software, information technology adoption, and accounting system innovation.
  6. Auditing: Internal auditing, external auditing, audit quality, audit procedures, auditor independence, and fraud detection.
  7. Taxation: Tax accounting, tax compliance, tax planning, tax policy, tax administration, and taxpayer behavior.

JAA accepts quantitative, qualitative, mixed-methods, and Research and Development (R&D) manuscripts written in Indonesian or English. Submissions should demonstrate academic rigor, methodological appropriateness, originality, and a meaningful contribution to accounting knowledge or practice.

The journal welcomes contributions from researchers, academics, practitioners, regulators, students, and other stakeholders interested in advancing accounting research and professional practice.