Focus and Scope

Global Journal of Accounting (GJACC) is a peer-reviewed academic journal that publishes original, high-quality, and rigorously reviewed research in accounting. The journal prioritizes contributions that demonstrate clear theoretical advancement, strong empirical evidence, and methodological rigor, with relevance to contemporary accounting issues at national, regional, and global levels.

The journal welcomes empirical, analytical, and interdisciplinary studies that critically examine accounting practices, financial reporting, governance, and accountability. Particular emphasis is placed on research that integrates accounting with digital transformation, sustainability, financial markets, and regulatory developments.

GJACC aims to advance accounting knowledge by promoting evidence-based research, enhancing transparency and accountability practices, and supporting the development of sound financial and regulatory policies. The journal positions itself as a platform for high-impact scholarship with strong international visibility and citation potential.

Scope

1. Financial Accounting and Reporting

  • Financial reporting standards and disclosure practices
  • International Financial Reporting Standards (IFRS)
  • Earnings quality and financial statement analysis
  • Fair value accounting and measurement issues

2. Management Accounting and Control

  • Cost accounting and cost management
  • Performance measurement and management control systems
  • Budgeting and strategic cost management
  • Decision-making and managerial accounting information

3. Auditing and Assurance

  • Audit quality and auditor independence
  • Internal auditing and corporate governance
  • Assurance services and risk assessment
  • Forensic accounting and fraud detection

4. Corporate Governance and Accountability

  • Board structure and governance mechanisms
  • Accountability and transparency
  • Executive compensation and performance
  • Stakeholder and agency theory perspectives

5. Taxation and Fiscal Policy

  • Tax compliance and avoidance
  • Corporate taxation and tax planning
  • Tax policy and administration
  • International taxation and transfer pricing

6. Public Sector and Nonprofit Accounting

  • Government accounting and reporting
  • Public sector auditing
  • Accountability in nonprofit organizations
  • Public financial management

7. Sustainability and Integrated Reporting

  • Environmental, social, and governance (ESG) reporting
  • Integrated reporting and sustainability disclosure
  • Corporate social responsibility (CSR)
  • Sustainability performance measurement

8. Accounting Information Systems

  • Accounting systems design and implementation
  • Enterprise resource planning (ERP)
  • Data analytics and accounting information
  • Internal control systems and IT governance

9. Digital Accounting and Financial Technology

  • Blockchain and accounting innovation
  • Artificial intelligence in accounting
  • Fintech and financial reporting
  • Digital auditing and automation

10. Capital Markets and Accounting Research

  • Accounting information and market efficiency
  • Investor behavior and financial disclosure
  • Value relevance of accounting information
  • Empirical capital market research

Editorial Emphasis

  • Clear research gap and originality
  • Strong theoretical contribution
  • Robust, transparent, and reproducible methodology
  • International relevance and comparative analysis
  • Policy relevance and practical implications
  • Use of recent and high-quality international references