JATG - Focus and Scope

Focus and Scope

The Journal of Accounting, Transparency and Governance (JATG) is a peer-reviewed, open-access journal published by International Multidisciplinary Academic Research (IMAR). JATG provides a rigorous scholarly forum for original research at the intersection of accounting practice, financial transparency, and organizational governance. The journal is premised on the conviction that these three domains are deeply interdependent: sound accounting generates the information that enables transparency; transparency strengthens governance structures; and effective governance creates the institutional conditions for trustworthy accounting and reporting.

JATG welcomes empirical, theoretical, conceptual, and review contributions from academics, practitioners, regulators, and postgraduate researchers across the following thematic areas:

1. Financial Accounting and Reporting

Research addressing the quality, reliability, and usefulness of financial information for decision-making. Topics include earnings management and earnings quality, fair value measurement, accounting conservatism, IFRS/PSAK adoption and convergence, integrated reporting, voluntary and mandatory disclosure, and the value relevance of accounting information in capital markets.

2. Corporate Governance and Board Effectiveness

Studies examining the mechanisms through which firms are directed, controlled, and held accountable to stakeholders. Topics include board composition and independence, audit committee effectiveness, executive compensation, ownership structure and agency problems, family firm governance, institutional investor activism, and the relationship between governance quality and firm performance or reporting outcomes.

3. Transparency, Disclosure and Information Asymmetry

Research on the determinants and consequences of financial and non-financial disclosure. Topics include voluntary ESG and sustainability disclosure, narrative reporting quality (MD&A, Chairman's Letter), readability and obfuscation in financial reports, greenwashing and credibility of non-financial reporting, information asymmetry in capital markets, and the role of media and analyst coverage in promoting transparency.

4. Auditing, Assurance and Internal Control

Research on the role of audit and assurance in upholding the integrity of financial reporting and governance. Topics include audit quality determinants, auditor independence and tenure, Big-4 vs. non-Big-4 quality differentials, internal audit effectiveness, enterprise risk management, audit report lag, going concern opinions, forensic accounting and fraud examination, and the application of data analytics and artificial intelligence in auditing.

5. Public Sector Accounting and Accountability

Research on financial management, accountability, and governance in government and public institutions. Topics include accrual accounting reform in government, regional government financial reporting (APBD, Laporan Keuangan Pemerintah Daerah), village fund (Dana Desa) accountability, BUMDes and BUMD governance, public procurement transparency, performance measurement systems (SAKIP, LAKIP), and accountability in state-owned enterprises (BUMN/BUMD).

6. Management Accounting and Organizational Control

Research on the use of accounting information for internal planning, control, and decision-making. Topics include budgeting and cost management, Balanced Scorecard and strategic performance measurement, management control systems, transfer pricing, environmental management accounting (EMA), and the role of management accounting in supporting organizational strategy and sustainability.

7. Accounting, Technology and Digital Transformation

Research on the intersection of accounting and emerging technologies. Topics include blockchain applications in accounting and auditing, artificial intelligence and machine learning in financial reporting and fraud detection, Accounting Information Systems (AIS) design and effectiveness, big data analytics, cybersecurity risk and internal control implications, robotic process automation (RPA), and the digital transformation of finance functions in organizations.

8. Taxation, Tax Compliance and Fiscal Governance

Research on tax behavior, policy, and its implications for transparency and governance. Topics include corporate tax avoidance and aggressive tax planning, individual and organizational tax compliance behavior, transfer pricing and base erosion, tax amnesty effectiveness, fiscal sustainability, country-by-country reporting, UMKM taxation, and the intersection of tax policy with corporate governance and ESG disclosure.

9. Sustainability Accounting and ESG Reporting

Research on how organizations account for and disclose their environmental, social, and governance performance. Topics include environmental accounting and carbon disclosure, integrated reporting frameworks (GRI, IFRS S1/S2, TCFD), ESG rating determinants and investor behavior, SDGs integration in corporate reporting, green accounting and eco-efficiency measurement, and the relationship between sustainability disclosure and firm value or cost of capital.

10. Islamic Accounting and Sharia Governance

Research on accounting, reporting, and governance in the context of Islamic finance and institutions. Topics include sharia-compliant financial reporting (PSAK Syariah), zakat accounting and waqf management transparency, Islamic banking governance and Sharia supervisory board effectiveness, accountability in Baitul Maal wat Tamwil (BMT), halal supply chain reporting, and the application of Maqashid Shariah as a normative framework in accounting research.

11. Behavioral Accounting and Professional Ethics

Research on the human dimensions of accounting practice and decision-making. Topics include whistleblowing intention and its determinants, moral reasoning and ethical decision-making among accountants, professional skepticism and auditor judgment, the fraud triangle and occupational fraud models, organizational justice and its effects on accountant behavior, and the well-being and work pressures of accounting professionals.

12. Accounting Education and Professional Development

Research on the teaching, learning, and professional formation of accountants. Topics include competency-based curriculum development, technology integration in accounting education, the effectiveness of case-based and problem-based learning, professional certification outcomes (CPA, CA, CMA), academic integrity in accounting programs, and community service reports (laporan pengabdian kepada masyarakat) in the context of accounting education and practice.

Geographic and Contextual Focus: JATG welcomes research from all geographic contexts. Studies conducted in Indonesia, Southeast Asia, and other emerging economies are particularly encouraged, as the journal is committed to amplifying high-quality scholarship from the Global South. Comparative and cross-country studies are equally welcome. The journal does not restrict submissions by industry sector — research spanning listed firms, SMEs, public institutions, non-profits, cooperatives, and Islamic financial institutions are all within scope.

Methodological Pluralism: JATG is methodology-inclusive. Quantitative (regression, SEM, PLS-SEM), qualitative (case study, phenomenology, grounded theory), mixed-methods, archival, experimental, bibliometric, and computational approaches are equally welcome. The journal does not privilege any single epistemological paradigm.

Out of Scope: Manuscripts that are purely descriptive without scholarly contribution, papers in financial economics without a clear accounting or governance dimension, and submissions that do not meet minimum academic standards in methodology and literature engagement will not be sent for peer review.