Indonesia Accounting Research Journal is a peer-reviewed academic journal published by an institution dedicated to financial research and financial technology development in line with the rapid advancement of the digital era. The publishing institution is built upon collaborative expertise from multidisciplinary professionals, including financial experts, fiscal policy specialists, financial law scholars, digital technology and computer experts, auditing specialists, and IT audit professionals. This interdisciplinary collaboration strengthens the journal’s commitment to advancing accounting and finance research that is responsive to regulatory change, technological innovation, and global economic transformation.

Initially, the journal was established as a platform to facilitate and disseminate scholarly works produced by members of the institution. Over time, it has evolved into an inclusive academic forum welcoming contributions from researchers, academics, practitioners, regulators, and policymakers at national and international levels.

The Indonesia Accounting Research Journal embraces a wide range of methodological approaches in identifying, analyzing, and solving significant prioritized accounting issues. Submissions are encouraged across all areas of accounting, finance, financial technology, auditing, governance, and related disciplines.

Authors are strongly encouraged to clearly articulate how their research addresses one or more of the journal’s priority areas and to explain the practical, professional, regulatory, or societal impact of their findings on the intended stakeholders.

Priority Areas

The journal particularly welcomes manuscripts addressing, but not limited to, the following themes:

• Descriptive data and commentary addressing the accounting standard-setting agenda

• Descriptive data and analysis of changes in laws and regulations affecting business

• Engagement and interaction with regulators

• Future-oriented reporting: climate change, sustainability, and the natural environment

• Accounting and finance research contributing to the achievement of the UN Sustainable Development Goals (SDGs)

• Auditing for the future, including digital and IT-based auditing

• Accounting education: emerging needs and trends

• The future of the accounting profession, including academia and professional practitioners

• Taxation policy and outcomes

• Forensic accounting

• Fraud identification and detection

• Corporate and behavioural governance

• Technology affecting accounting and financial reporting

• Alternative reporting formats

• Integrated reporting

• Accounting and e-business

• Non-financial reporting

• Non-financial performance measurement and reporting

• Corporate governance

• Business ethics and corporate culture

• Financial reporting quality

By integrating perspectives from finance, fiscal policy, financial law, auditing, IT audit, and digital technology, the Indonesia Accounting Research Journal aims to serve as a dynamic scholarly platform that promotes innovation, transparency, accountability, and sustainability in accounting and financial practices within the evolving digital landscape.