Focus and Scope

JAKUSI: Journal of Accounting and Finance focuses on publishing research and academic studies in the fields of accounting and finance. The journal welcomes various methodological approaches, including qualitative, quantitative, mixed methods, as well as conceptual and case study research.

The primary topics covered by this journal include, but are not limited to:

  1. Financial Accounting
    – Financial reporting, accounting standards, financial statement analysis

  2. Public Sector Accounting
    – Government financial accountability, public budgeting, fiscal transparency

  3. Management Accounting
    – Managerial planning and control, performance measurement, cost accounting

  4. Auditing
    – Internal and external auditing, information systems audit, audit quality

  5. Accounting Information Systems
    – Accounting technology, digital financial systems, cloud-based accounting

  6. Financial Management
    – Investment decisions, capital structure, financial risk management

  7. Taxation
    – Tax policy, tax compliance, tax planning

JAKUSI encourages scientific contributions that offer novelty, practical relevance, and strong theoretical insight in the accounting and finance disciplines.