Asian Journal of Accounting and Governance

Scope & Guideline

Catalyzing Research for Contemporary Accounting Challenges

Introduction

Welcome to the Asian Journal of Accounting and Governance information hub, where our guidelines provide a wealth of knowledge about the journal’s focus and academic contributions. This page includes an extensive look at the aims and scope of Asian Journal of Accounting and Governance, highlighting trending and emerging areas of study. We also examine declining topics to offer insight into academic interest shifts. Our curated list of highly cited topics and recent publications is part of our effort to guide scholars, using these guidelines to stay ahead in their research endeavors.
LanguageEnglish
ISSN2180-3838
PublisherPENERBIT UNIV KEBANGSAAN MALAYSIA
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationASIAN J ACCOUNT GOV / Asian J. Account. Gov.
Frequency1 issue/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressPENERBIT UNIV KEBANGSAAN MALAYSIA, FAC SOCIAL SCIENCES & HUMANITIES, BANGI, SELANGOR 43600, MALAYSIA

Aims and Scopes

The Asian Journal of Accounting and Governance primarily focuses on the intersection of accounting practices, governance frameworks, and their implications across various sectors, particularly in the Asian context. The journal seeks to contribute to the understanding of accounting and governance practices by publishing high-quality research that addresses contemporary issues and challenges in these fields.
  1. Accounting and Governance Frameworks:
    The journal emphasizes research on accounting standards, governance mechanisms, and their interrelations, particularly in Asian economies. This includes studies on corporate governance, audit quality, and the role of accounting in enhancing transparency and accountability.
  2. Impact of Regulatory Changes:
    There is a consistent focus on how regulatory frameworks impact accounting practices and governance structures, especially in emerging markets. This includes analyses of compliance with International Financial Reporting Standards (IFRS) and the implications of local regulations.
  3. Sustainability and Corporate Social Responsibility (CSR):
    Research on the integration of sustainability practices into accounting and governance is a core area. The journal publishes studies exploring how organizations implement CSR and sustainability reporting, particularly in the context of Islamic finance and governance.
  4. Taxation and Fiscal Policy:
    The journal addresses issues related to taxation, tax compliance, and fiscal policies, examining their effects on corporate governance and financial reporting. This includes analyses of tax incentives, aggressive tax strategies, and their implications for firm performance.
  5. Ethics and Professionalism in Accounting:
    Ethical considerations and the role of professional values in accounting practices are key themes. The journal promotes research that investigates the ethical dimensions of accounting and governance, particularly in relation to public trust and accountability.
The recent publications in the Asian Journal of Accounting and Governance indicate a dynamic shift towards several emerging themes that reflect the evolving landscape of accounting and governance in Asia. These trends highlight the journal's responsiveness to contemporary issues and research needs.
  1. Integrated Reporting and Stakeholder Value:
    A growing body of work is emerging around integrated reporting practices and their role in stakeholder engagement and value creation. This trend underscores the importance of holistic reporting that incorporates financial and non-financial information.
  2. Governance in Islamic Finance:
    Research focusing on governance frameworks specific to Islamic finance is gaining traction. This includes studies on the role of Sharia supervisory boards and the implications of Islamic principles on governance practices in financial institutions.
  3. Impact of Technology on Accounting Practices:
    There is an increasing emphasis on how advancements in technology, such as Business Intelligence and Analytics, influence accounting practices and governance structures. This trend reflects the need for modernized approaches to data management and decision-making.
  4. Ethical Governance and Compliance:
    An emerging focus on ethical governance frameworks and compliance strategies is evident. Research exploring the relationship between ethical conduct, governance quality, and compliance behavior is becoming more prominent, reflecting a shift towards accountability.
  5. Taxation in the Context of Governance:
    The intersection of taxation and governance is increasingly relevant, with studies examining how tax policies impact corporate governance and financial performance. This theme highlights the importance of understanding tax implications in governance discussions.

Declining or Waning

While the journal has a broad scope, certain themes have shown signs of decline in recent publications. This may reflect a shift in focus towards more pressing contemporary issues or emerging areas of interest within the fields of accounting and governance.
  1. Traditional Financial Reporting:
    There appears to be a waning interest in traditional financial reporting mechanisms without integrating modern governance practices. Research focusing solely on historical financial performance without considering broader governance implications is less frequent.
  2. General Management Practices:
    Studies that broadly address management practices without specific ties to accounting or governance are becoming less prominent. The journal seems to favor research that directly connects management strategies to governance outcomes and accounting implications.
  3. Historical Perspectives on Accounting:
    There is a noticeable decline in papers that explore historical perspectives or case studies of accounting practices without contemporary relevance. The journal is shifting towards more current and applicable research that addresses the evolving landscape of accounting and governance.

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