Focus and Scope

Focus

Smart Accounting focuses on publishing scholarly works in the field of accounting and financial reporting that examine the development of accounting theories, concepts, and practices in response to the challenges of business dynamics, the public sector, and advances in information technology. The journal serves as a platform for disseminating empirical research findings, conceptual studies, and applied research that contribute to improving the quality of accounting information, transparency, accountability, and effective, sustainable economic decision-making.

Scope

The scope of the journal includes, but is not limited to, the following areas:

1. Financial Accounting and Reporting

   Financial statement analysis, accounting standards (IFRS/PSAK), earnings quality, and disclosure practices.

2. Management Accounting and Control Systems

   Cost management, budgeting, performance measurement, and managerial decision-making.

3. Auditing and Assurance Services

   Internal and external auditing, audit quality, risk-based auditing, and corporate assurance.

4. Public Sector and Government Accounting

   Public financial management, accountability, and transparency in government institutions.

5. Accounting Information Systems

   Design, implementation, and evaluation of accounting information systems, ERP, and digital accounting.

6. Taxation and Fiscal Policy

   Tax planning, tax compliance, tax administration, and fiscal policy analysis.

7. Corporate Governance and Ethics

   Good corporate governance, professional ethics, and regulatory compliance.

8. Sustainability and Environmental Accounting

   Sustainability reporting, environmental cost accounting, and social responsibility accounting.

9. Behavioral and Educational Accounting

   Behavioral aspects of accounting, accounting education, curriculum development, and learning innovation.

10. Forensic Accounting and Fraud Examination

    Fraud detection, forensic investigation, and financial crime prevention.