The Journal of Accounting, Transparency and Governance (JATG) is a peer-reviewed, open-access academic journal published by International Multidisciplinary Academic Research (IMAR), an independent scholarly publisher based in Bandung, West Java, Indonesia. JATG provides a rigorous and inclusive scholarly forum for original research at the intersection of accounting practice, financial transparency, and organizational governance — bridging Indonesian scholarship with the global academic community.

1. Background and Rationale

JATG was established in 2024 in response to a growing demand among Indonesian and Southeast Asian researchers for a credible, open-access, and internationally oriented publication venue that spans the full breadth of accounting and governance scholarship. The journal was founded on the recognition that accounting, transparency, and governance are not isolated disciplines but deeply interdependent pillars of organizational accountability and institutional integrity.

The journal is particularly responsive to two realities of the contemporary Indonesian research landscape. First, the volume of high-quality accounting and governance research produced by Indonesian academics — from financial accounting and auditing to public sector accountability and Islamic accounting — significantly outpaces the number of credible, indexed publication venues available to accommodate it. Second, a large proportion of community service research outputs (laporan pengabdian kepada masyarakat) in the accounting and governance domain have historically lacked a proper, peer-reviewed publication outlet. JATG was built to address both of these gaps.

2. Mission

The mission of JATG is to advance scholarly understanding of how accounting systems, transparent financial reporting, and governance mechanisms interact to shape the accountability of organizations — across private enterprises, public institutions, non-profit organizations, cooperatives, and Islamic financial institutions. The journal is committed to publishing research that is methodologically rigorous, theoretically grounded, and practically relevant to the challenges facing organizations and institutions in Indonesia, Southeast Asia, and the broader global context.

3. Vision

JATG aspires to become a leading open-access accounting and governance journal in Southeast Asia — recognized nationally through SINTA accreditation and internationally through DOAJ listing and, in the longer term, indexing in major international databases. The journal seeks to serve as a trusted platform that connects Indonesian researchers with the global scholarly community, and that contributes meaningfully to the evidence base informing accounting practice, corporate governance, public sector accountability, and regulatory policy.

4. Core Values

The editorial conduct and publishing practices of JATG are guided by the following core values:

1. Integrity — All editorial decisions are made independently, transparently, and solely on the basis of academic merit. JATG adheres to the publication ethics standards of the Committee on Publication Ethics (COPE).
2. Rigor — JATG is committed to a thorough, constructive, and timely double-blind peer review process that upholds the highest standards of scholarly quality.
3. Openness — All published articles are freely accessible to readers worldwide under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, with no access barriers or embargo periods.
4. Inclusivity — JATG welcomes submissions in both English and Bahasa Indonesia, accepts all rigorous research methodologies, and is particularly committed to amplifying high-quality scholarship from emerging economies and the Global South.
5. Transparency — JATG publishes clear, detailed policies on peer review, publication ethics, plagiarism, open access, and editorial decision-making, and holds itself accountable to these standards.

5. Journal Identity

6. Scope

JATG publishes original research across twelve thematic areas at the intersection of accounting, transparency, and governance: Financial Accounting and Reporting; Corporate Governance and Board Effectiveness; Transparency, Disclosure and Information Asymmetry; Auditing, Assurance and Internal Control; Public Sector Accounting and Accountability; Management Accounting and Organizational Control; Accounting, Technology and Digital Transformation; Taxation, Tax Compliance and Fiscal Governance; Sustainability Accounting and ESG Reporting; Islamic Accounting and Sharia Governance; Behavioral Accounting and Professional Ethics; and Accounting Education and Professional Development.

For a detailed description of each thematic area, please refer to the journal's Focus and Scope page.

7. Types of Articles Published

JATG publishes three types of scholarly contributions:

1. Research Articles — Original empirical, theoretical, or conceptual studies across all methodological approaches. 5,000–8,000 words excluding references and abstract.
2. Systematic Review and Bibliometric Articles — Systematic literature reviews, bibliometric analyses, or meta-analyses that synthesize existing knowledge and identify research gaps. 5,000–9,000 words.
3. Community Service Reports (Laporan PKM) — Evidence-based reports of community service (pengabdian kepada masyarakat) activities with an accounting, governance, or transparency focus, including structured methodology, outputs, and impact evaluation. 3,500–6,000 words.

8. Editorial Team

JATG is governed by an independent editorial team comprising an Editor-in-Chief, Managing Editors, and an international panel of peer reviewers with expertise spanning the journal's thematic scope. The editorial team operates with full editorial independence — no external party, including the publisher (IMAR), may influence or interfere with editorial decisions.

The full composition of JATG's editorial board, including reviewer affiliations and areas of expertise, is published on the Editorial Board page and updated regularly.

9. Peer Review

All manuscripts submitted to JATG undergo a rigorous double-blind peer review process, in which the identities of both authors and reviewers are kept confidential throughout. A minimum of two independent reviewers with relevant subject expertise evaluate each manuscript. JATG targets a first-decision turnaround of 21–28 days from initial submission.

Full details of JATG's peer review process, including review criteria, the timeline of editorial stages, and the range of possible editorial decisions, are available on the Peer Review Process page.

10. Indexing and Abstracting

JATG is committed to maximizing the discoverability and impact of all published research. The journal is currently indexed in or registered with the following databases and platforms:

11. Publication Ethics

JATG is committed to the highest standards of publication ethics and research integrity. The journal follows the guidelines of the Committee on Publication Ethics (COPE) and applies these standards to all aspects of its editorial process — including the handling of submissions, peer review, authorship disputes, plagiarism allegations, conflicts of interest, and post-publication corrections and retractions.

Full details of JATG's publication ethics policies are available on the Publication Ethics page.

12. Publisher Information

International Multidisciplinary Academic Research (IMAR) is an independent open-access publisher based in Bandung, West Java, Indonesia. IMAR operates a portfolio of peer-reviewed, open-access journals across multiple academic disciplines, each published on a dedicated subdomain under the imarjournal.org domain. IMAR is committed to supporting Indonesian and Southeast Asian researchers in disseminating their work to national and international audiences.

IMAR respects and upholds the editorial independence of all journals it publishes. Commercial considerations do not influence editorial decisions. Correspondence regarding publishing matters, institutional partnerships, or general inquiries may be directed to info@imarjournal.org.