Aims and Scope

The Journal of Accounting Science (JAS) serves as an influential conduit for the exchange of scholarly insights, research, and practical wisdom among academics, alumni, students, practitioners, and enthusiasts in the accounting science domain.

JAS warmly welcomes both theoretical and empirical contributions. We, however, stipulate that theoretical papers should present a clear research gap, originality, generate testable new implications, and that empirical submissions must be underpinned by sound theoretical motivation.

Our journal's focus is characterized by its breadth and depth, encompassing a diverse array of themes, topics, and aspects within the realm of accounting and investment. JAS invites manuscripts that are founded on various theoretical frameworks and research paradigms. The areas of focus include, but are not limited to:

  1. Financial Accounting: We welcome submissions related to all aspects of financial accounting, such as financial statement analysis, the impact of accounting regulations and standards, corporate financial reporting, international financial reporting, and the role of financial accounting in decision-making.

  2. Management Accounting: Submissions in this area might examine topics like cost accounting, budgeting, performance evaluation, internal decision-making, strategic management accounting, and the application of management accounting tools in decision making and control.

  3. Tax Accounting: Manuscripts focusing on tax accounting should explore areas like tax compliance, tax planning and strategy, the effects of tax policy on business decisions, international tax issues, and comparisons of tax systems.

  4. Islamic Accounting: Submissions in this field could analyze topics related to Islamic financial transactions, Zakat accounting, Islamic corporate governance, financial reporting within Islamic financial institutions, and the application of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) standards.

  5. Auditing: Manuscripts in this focus area should examine auditing standards and regulations, audit technology, internal auditing, external auditing, forensic auditing, and the role of auditing in risk management.

  6. Behavioral Accounting: We encourage submissions that examine the behavioral and psychological aspects of accounting decision-making, such as the cognitive biases of managers and investors, ethical considerations in accounting, and the behavioral aspects of budgeting and forecasting.

  7. Public Sector Accounting: In this area, submissions might examine the unique aspects of accounting in the public sector, including budgeting and expenditure management, financial reporting in government entities, performance measurement in the public sector, and the impact of policy decisions on public finances.

  8. Accounting Information Systems: Submissions related to the role of technology in accounting are welcome, including topics like the use of artificial intelligence in accounting, cybersecurity in financial systems, the impact of accounting information systems on decision making, and the role of information systems in financial reporting and control.

At JAS, we are deeply committed to promoting rigorous scientific inquiry and fostering a vibrant academic dialogue that contributes to the progressive evolution of accounting science.