THE INTERNATIONAL JOURNAL OF ACCOUNTING AND BUSINESS SOCIETY is a journal devoted to develop bodies of accounting knowledge and enhance the understanding of accounting and business in Indonesia, in particular, developing and developed countries in general. The published material will range from original theoretical and empirical contributions to review articles describing state of art in specific areas. Shorter critical assessments of experiments related to the behavioral, organizational, and social aspects of accounting and business will also be published. Other features of the journal are book reviews, other bibliographical material, and news on related legislation developments.


The objectives of the Journal are:

a.  To provide a specialised forum for publication of research on the behavioural, organisational, and  social aspects of accounting.

b. To foster new thinking, research and action on the development and understanding of accounting inIndonesia, developing and developed countries.

c.  To report the empirical research and conceptual study on accounting and business aspects.

d. To report current issues of the development of theory, practice, social, and individual value of accounting and business.

e. To accelerate the transfer from research to practice by promoting a dialogue between researchers, accountants,  managers, and administrators whether private or public sectors