Focus and Scope

JBA focuses on the research related to accounting and finance that are relevant for the development of the theory and practice of accounting and finance in Indonesia, Southeast Asia, and emerging economies.JBA intends to highlight the practical implications in promoting better decision-making process within an organization (private and public) in Indonesia, Southeast Asia, and emerging economies. JBA covered various research approaches, namely: quantitative, qualitative and mixed-method. JBA focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies