Focus and Scope

Scope and Topics
Reflecting its mandate to advance the integrated study of management science and accounting, the journal welcomes high-quality original research articles, systematic literature reviews, comparative industry studies, and applied corporate evaluations within the following thematic areas:

Financial Accounting, Reporting & Auditing: Innovations in financial reporting standards (IFRS/GAAP); external and internal auditing practices; forensic accounting and fraud examination; and the impact of digital transformation (e.g., blockchain and AI) on financial transparency.

Strategic Management & Organizational Behavior: Corporate strategy formulation and execution; leadership dynamics, change management, and organizational resilience; human resource management (HRM); and cross-cultural corporate management.

Managerial Accounting & Corporate Finance: Cost accounting and performance measurement systems; strategic financial management, capital budgeting, and risk management; and behavioral accounting in corporate decision-making.

Corporate Governance & Business Ethics: Board of directors' dynamics and executive compensation; shareholder rights and stakeholder management; corporate social responsibility (CSR); and Environmental, Social, and Governance (ESG) reporting.

Operations Management & Business Analytics: Supply chain management and operational efficiency; quantitative methods in business; business intelligence; and the integration of data analytics into management and accounting workflows.