Focus and Scope

JBA hopes to provide an interesting accounting journal for researchers, academics, practitioners, policy makers and post-graduate students, to share knowledge, exchange ideas and establish academic relationships. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. JBA covered various research approaches, that are: quantitative, qualitative and mixed-method


The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, it is open to all approaches to research

Contributors are invited in the areas including (but not limited to):

  • Financial accounting;
  • Management and cost accounting;
  • Tax;
  • Auditing;
  • Accounting information systems;
  • Accounting education;
  • Environmental and social accounting;
  • Accounting for non-profit organisations;
  • Accounting Education
  • Public sector accounting;
  • Corporate governance:
  • Accounting/finance;
  • Ethical issues in accounting and financial reporting;
  • Corporate finance;
  • Investments and derivatives;
  • Banking;
  • Capital markets in emerging economies