Focus and Scope
Journal Intelektual · Research Focus
Accounting Research and Practice
Journal Intelektual publishes original empirical and theoretical research that advances accounting knowledge and practice, with particular attention to Indonesia’s business and economic context.
Research Areas
The journal’s scope includes the following areas. The topics listed under each area are examples.
Financial Accounting and Reporting
Accounting standards, financial statements, corporate disclosure, and reporting quality.
Financial Management, Banking and Capital Markets
Financial performance, financing decisions, banking accounting, and the use of accounting information in capital markets.
Auditing
Internal and external auditing, audit quality, auditor independence, and internal controls.
Cost and Management Accounting
Cost measurement and allocation, management control systems, and the use of accounting information in managerial decisions.
Tax Accounting
Tax reporting, tax planning, and the relationship between accounting practices and tax compliance.
Budgetary, Government and Nonprofit Accounting
Budget preparation and control, government financial reporting, and financial accountability in nonprofit organizations.
For Authors
We welcome submissions from authors of any institutional affiliation. Choose a research approach suited to your question and explain how your study contributes to accounting. Manuscripts may be written in Indonesian or English.
