Asia-Pacific Journal of Accounting & Economics
Scope & Guideline
Bridging theory and practice in Asia-Pacific accounting and economics.
Introduction
Aims and Scopes
- Empirical Research in Accounting and Economics:
The journal emphasizes empirical studies that provide insights into accounting practices, financial reporting, and economic behaviors, particularly in the Asia-Pacific context. - Corporate Governance and Accountability:
A consistent focus on corporate governance mechanisms, accountability practices, and their implications for firm performance and stakeholder trust. - Financial Markets and Institutions:
Research on the functioning of financial markets and institutions, including studies on bank performance, stock market behaviors, and the impact of regulatory frameworks. - Sustainability and Corporate Social Responsibility (CSR):
An increasing focus on the intersection of corporate practices with sustainability, ESG (Environmental, Social, and Governance) performance, and the economic implications of CSR. - Impact of Technology on Finance:
Exploration of the role of digital transformation, fintech, and innovation on financial practices and corporate decision-making. - Economic Policy Analysis:
Studies that examine the effects of economic policies on corporate behavior, market dynamics, and economic outcomes in the Asia-Pacific region.
Trending and Emerging
- Integration of ESG Factors in Corporate Performance:
An emerging focus on how ESG factors influence corporate performance, investment decisions, and stakeholder engagement, reflecting a broader societal emphasis on sustainability. - Digital Transformation and Fintech Innovations:
Research exploring the impact of digital technologies and fintech on traditional financial practices and corporate governance is on the rise, highlighting the need for firms to adapt to technological advancements. - Behavioral Aspects of Financial Decision-Making:
There is a growing interest in understanding the behavioral factors that influence financial decision-making, including the role of psychological biases and social dynamics in corporate finance. - Global Supply Chain Dynamics:
Studies examining the complexities and risks associated with global supply chains, particularly in the context of economic disruptions and trade policies, are becoming increasingly prominent. - Impact of Political and Economic Uncertainty:
Research analyzing how political and economic uncertainty affects corporate strategies, investment decisions, and market behaviors is gaining traction, particularly in relation to recent global events.
Declining or Waning
- Traditional Financial Reporting Practices:
There is a noticeable decline in research focusing solely on traditional financial reporting practices without considering contemporary influences such as technology and globalization. - Static Models in Financial Analysis:
The use of static analytical models in financial studies appears to be waning, with a shift towards more dynamic and complex modeling approaches that account for real-time data and behavioral economics. - Focus on Localized Studies:
Research that exclusively examines localized accounting practices without broader implications or comparative analyses has decreased, as there is a growing demand for studies with international relevance. - Conventional Views on Risk Management:
The journal's publications indicate a decline in conventional studies on risk management, suggesting a shift towards exploring innovative risk management strategies that incorporate behavioral and technological aspects.
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