Indonesian Journal of Sustainability Accounting and Management

Scope & Guideline

Innovating Accountability in Sustainability

Introduction

Welcome to your portal for understanding Indonesian Journal of Sustainability Accounting and Management, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
LanguageEnglish
ISSN2597-6214
PublisherUNIV PASUNDAN
Support Open AccessNo
Country-
Type-
Converge-
AbbreviationINDONES J SUSTAIN AC / Indones. J. Sustain. Account. Manag.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressJL DR SETIABUDI NO 193, GEGERKALONG, KEC SUKASARI, KOTA, BANDUNG, JAWA BARAT 40153, INDONESIA

Aims and Scopes

The Indonesian Journal of Sustainability Accounting and Management is dedicated to advancing the understanding of sustainability within the context of accounting and management practices. The journal aims to explore the intersection of sustainability, corporate governance, and financial performance, providing a platform for innovative research and discussions that drive the field forward.
  1. Sustainability Accounting:
    Focuses on the integration of sustainability metrics into accounting practices, examining how organizations report on environmental and social impacts alongside traditional financial metrics.
  2. Corporate Social Responsibility (CSR):
    Explores the role of CSR in enhancing firm reputation and performance, assessing how companies implement socially responsible practices and disclose their impact.
  3. Environmental Performance:
    Analyzes the relationship between corporate environmental initiatives and financial outcomes, highlighting the importance of sustainable practices in improving overall business performance.
  4. Governance and Reporting Standards:
    Investigates the effects of governance structures and reporting standards on sustainability disclosures, including the adoption of international frameworks and standards.
  5. Green Marketing and Consumer Behavior:
    Studies consumer responses to environmentally friendly products and practices, focusing on the role of trust and ethical considerations in influencing purchasing decisions.
  6. Quantitative and Qualitative Research Methods:
    Employs a mix of quantitative and qualitative methodologies, including bibliometric analyses, empirical studies, and case studies, to derive evidence-based insights.
The journal is experiencing a dynamic evolution in its focus, with several emerging themes gaining traction in recent years. This section outlines key areas that are trending within the journal's publications, reflecting current research interests and societal needs.
  1. Impact of Technology on Sustainability:
    There is a growing interest in how technological advancements, such as digitalization and Industry 4.0, influence sustainability practices in accounting and management.
  2. Interconnection of ESG Factors:
    Research is increasingly examining the interconnectedness of Environmental, Social, and Governance (ESG) factors, emphasizing their collective impact on firm performance and stakeholder engagement.
  3. Consumer Trust in Green Practices:
    Studies focusing on consumer trust as a critical factor in the adoption of environmentally friendly products and services are emerging, highlighting the importance of trust in sustainability initiatives.
  4. Holistic Approaches to Corporate Governance:
    An interdisciplinary approach to corporate governance that incorporates sustainability principles is trending, with research exploring how governance mechanisms can support sustainable practices.
  5. Sustainability in Emerging Markets:
    There is a rising emphasis on sustainability issues within emerging economies, with studies focusing on the unique challenges and opportunities these contexts present for sustainable development.

Declining or Waning

While the journal maintains a robust focus on sustainability and accounting, certain themes have seen a decline in prominence over recent years. This section highlights areas that are becoming less frequent in discussions and research outputs.
  1. Traditional Financial Metrics:
    As sustainability becomes increasingly prioritized, traditional financial metrics are receiving less attention in favor of integrated reporting that combines financial and non-financial indicators.
  2. Sector-Specific Studies:
    Research focusing solely on specific sectors without a sustainability lens appears to be diminishing, as the journal encourages broader interdisciplinary approaches.
  3. Basic CSR Awareness:
    The foundational discussions surrounding the awareness of CSR are being overshadowed by more advanced studies on its quantifiable impacts and strategic implementations.
  4. Local Contexts without Global Perspectives:
    There is a noticeable shift away from studies that examine local sustainability practices in isolation, with more emphasis being placed on comparative and global contexts.
  5. Narrow Scope of Environmental Issues:
    Research concentrating on isolated environmental issues without considering broader sustainability implications is declining, as interdisciplinary and comprehensive approaches gain traction.

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