Objectives and Scope

Objectives

The Journal of Management and Accounting (JMACC) aim to advance the development and dissemination of scholarly knowledge in management, accounting, finance, and entrepreneurship. The journal provides an academic platform for the publication of high-quality theoretical, empirical, and applied research that contributes to the advancement of scientific knowledge, professional practice, organizational effectiveness, and sustainable business development.

JMACC seeks to promote rigorous and innovative research that addresses contemporary challenges in business and organizational environments. The journal encourages interdisciplinary perspectives, methodological diversity, and the application of research findings to managerial decision-making, accounting practices, business innovation, public policy, and sustainable economic development.

The journal welcomes original research articles, conceptual papers, and literature reviews that offer significant theoretical contributions, empirical evidence, or practical implications for academics, practitioners, policymakers, and other stakeholders.

Scope

JMACC publishes scholarly works covering a broad range of topics in management and accounting. The scope includes, but is not limited to, the following areas

Management

  1. Financial Management – corporate finance, investment decisions, capital structure, working capital management, financial performance, financial planning, and financial risk management.
  2. Marketing Management – marketing strategies, consumer behavior, digital marketing, brand management, customer relationship management, market research, and marketing innovation.
  3. Human Resource Management – human capital development, organizational behavior, leadership, employee performance, talent management, employee engagement, and workplace innovation.
  4. Operations and Supply Chain Management – production management, operational efficiency, quality management, logistics, supply chain integration, sustainable operations, and process innovation.
  5. Strategic Management – competitive advantage, strategic decision-making, organizational capabilities, business model innovation, strategic alliances, and organizational performance.
  6. Information Systems Management and Digital Transformation – management information systems, information technology adoption, digital transformation, e-commerce, digital business models, and technology-driven organizational change.
  7. Small Business and SME Management – small and medium-sized enterprise (SME) development, business resilience, business growth, resource management, access to finance, and SME competitiveness.
  8. Entrepreneurship and Innovation – entrepreneurial intention and behavior, startup development, entrepreneurial ecosystems, social entrepreneurship, digital entrepreneurship, and entrepreneurial innovation.
  9. Sustainable Business and Green Management – green entrepreneurship, eco-innovation, environmental management, circular economy, sustainable business strategies, and sustainability-oriented organizational capabilities.
  10. Corporate Governance and Risk Management – corporate governance, business ethics, enterprise risk management, internal control, organizational accountability, and corporate decision-making.

Accounting

  1. Financial Accounting – financial reporting, accounting standards, accounting policies, financial statement analysis, earnings quality, and accounting information quality.
  2. Management Accounting – cost accounting, budgeting, management control systems, strategic management accounting, performance measurement, and managerial decision-making.
  3. Auditing and Assurance Services – external auditing, internal auditing, audit quality, auditor independence, audit judgment, assurance services, and audit effectiveness.
  4. Taxation and Tax Accounting – tax planning, tax compliance, tax avoidance, tax accounting, tax policy, tax administration, and corporate taxation.
  5. Public Sector Accounting – government accounting, public financial management, public sector auditing, budget accountability, public sector financial reporting, and public financial transparency.
  6. Accounting Information Systems – accounting information systems, digital accounting, accounting software, enterprise resource planning, technology adoption, and accounting information security.
  7. Behavioral Accounting – ethical decision-making, professional judgment, accounting behavior, organizational culture, behavioral influences on accounting practices, and the psychology of accounting decisions.
  8. Sustainability and Environmental Accounting – environmental accounting, social accounting, sustainability reporting, environmental cost accounting, ESG reporting, integrated reporting, and corporate accountability for sustainability performance.
  9. Forensic Accounting and Fraud Examination – fraud detection and prevention, forensic auditing, financial misconduct, anti-fraud measures, and financial statement manipulation.
  10. Islamic Accounting and Finance – Islamic accounting standards, Sharia-compliant financial reporting, Islamic financial institutions, zakat accounting, and accountability in Islamic organizations.
  11. Accounting Education and Research – accounting education, curriculum development, professional competencies, accounting research methodologies, and technology-enhanced accounting education.

JMACC also welcomes interdisciplinary research that integrates management and accounting perspectives to address emerging organizational, technological, economic, environmental, and societal challenges. Contributions that offer robust theoretical foundations, sound research methodologies, relevant empirical findings, and meaningful implications for academic knowledge, professional practice, and public policy are particularly encouraged.