Journal of Accounting Science (JAS) aims as a medium for exchanging information and scientific works between teaching staff, alumni, students, practitioners and observers of science in the field of accounting. The Journal of Accounting Science (JAS) accepts theoretical and empirical contributions, but theoretical papers must have a research gap, research novelty, generate testable new implications, and empirical papers must have good theoretical motivation.
The focus of JAS is related to various themes, topics, and aspects of accounting and investment which are written using various approaches or study paradigms, including the following:

• Financial accounting
• Management accounting
• Tax accounting
• Islamic accounting
• Auditing
• Behavior accounting
• Public Sector accounting
• Accounting Information System