Editorial Policies

Focus and Scope

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 particular, developing and developed countries in general. Published material will range from original theoretical and empirical contributions to review articles describing state of art in specific areas a major international journal concerned with all aspects of the relationship between management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science and not limited. 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.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

The International Journal of Accounting and Business Society is a journal operates a double blind review process and all contributions will be initially assessed by the editor for suitability for the journal. Papers deemed suitable are then typically sent to a minimum of two independent expert reviewers to assess the scientific quality of the paper. The Editor is responsible for the final decision regarding acceptance or rejection of articles. The Editor's decision is final.


Open Access Policy

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.


Publication Ethics

Publication Ethics

The editorial board of ‘The International Journal of Accounting and Business Society’ follows an ethics norm accepted by the international scientific community and makes every endeavor to prevent any infringements of the norms. The editorial board follows the guidelines of the Committee on Publication Ethics


Editors' responsibilities

Publication decisions

The editor is responsible for deciding which of the papers submitted to the journal will be published. The editor will evaluate manuscripts without regard to the authors' race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy. The decision will be based on the paper’s importance, originality and clarity, and the study’s validity and its relevance to the journal's scope. Current legal requirements regarding libel, copyright infringement, and plagiarism should also be considered.


The editor and any editorial staff must not disclose any information about a submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.


Disclosure and conflicts of interest

Unpublished materials disclosed in a submitted paper will not be used by the editor or the members of the editorial board for their own research purposes without the author's explicit written consent.

Reviewers' responsibilities

Contribution to editorial decisions

The peer-reviewing process assists the editor and the editorial board in making editorial decisions and may also serve the author in improving the paper.

Originality and plagiarism: The authors should ensure that they have written entirely original works, and if there were the work and/or words of others, so it has been appropriately cited. Authors should submit only original work that is not plagiarized and not has been published or being considered elsewhere. Turnitin or other software will be used by the editorial team to check for similarities of submitted manuscript with existing literature


Fundamental errors in published work: When the authors discover the significant error or their own published work, they have to notify and be cooperated to the journal editor or publisher to retract or correct the paper.


Editors In Chief

Eko Ganis Sukoharsono, The University of Brawijaya, INA

Iwan TriyuwonoThe University of Brawijaya, INA



Staff Editor

Hosam Alden Riyadh A.Alazeez, University of Brawijaya, INA


Consulting Editors

B. SudibyoGadjah Mada University, INA

D.J. CooperUniversity of Alberta, Canada

J. RoudakiLincoln University, NZ

M.B. Ahmed KhanPondicherry University, IND

T. AsadaRitsumeikan University, JPN

T. SawarjuwonoAirlangga University, INA

T. TinkerBaruch College City University of New York, USA

U. LudigdoUniversity of Brawijaya, INA


Editorial Board

Eko Ganis Sukoharsono, The University of Brawijaya, INA

R. Baker,Adelphi University, ,USA

R. Halperin, Fordham University, USA

T. Hammond, San Francisco State University, USA

E. BachtiarUniversity of Indonesia, INA

B. BasukiAirlanggaUniversity,INA

M. Bettner,BucknellUniversity,USA

G. Harte,Glasgow University, UK

G. IriantoUniversity of Brawijaya,INA

KJayaramanUniversiti Sains Malaysia, MAL

J. Broadbent,Royal Holloway, University of LondonUK


T. Kurrohman, University of Brawijaya, INA

J. McEnroe,DePaul University, Chicago USA

F. Nur KhairinUniversity of Brawijaya,INA

S. Nabiha Kalid, Universiti Sains Malaysia, MAL

R. Bryer, Warwick University, UK

R. Byington, Georgia Southern University, USA

D. Neu, University of Calgary, Canada

N. NurkholisUniversity of Brawijaya,INA

M. ChwastiakUniversity of New Mexico, USA

M. Covaleski,University of Wisconsin-MadisonUSA

B.A. Pramuka,General Soedirman University, INA

Y. W.PrihatiningtiasUniversity of Brawijaya, INA

C. Deegan, RMIT University, AUS

J. Dillard,Victoria University of  WellingtonNZ

E.R. RasyidAndalas University,INA

R. Rickards, Munich University, GER

A. Djamhuri, University of Brawijaya,INA

M. Ezzamel, University of Cardiff, UK

A. Richardson,YorkUniversity, Canada

R. Roslender,Queen’s University, Canada

M. FakkraCollege of Business Studies,Kuwait

H.M. ShahibUniversity of Brawijaya,INA

E. Saraswati, University of Brawijaya, INA

E. Shauki, University of South Australia, AUS

E. Feroz,University of Minnesota-Duluth, UK

P. ScarbroughBrock University , UK

T. Fogarty,Case Western Reserve University, USA

A. Fuad RahmanUniversity of Brawijaya,INA

I. Ghozali,Diponegoro University, INA

P. Sikka,Universty of Essex, England,UK

S. Sutton,Arizonna St University West, Phoenix, USA

S. Syah, University of Brawijaya, INA 

P. Goldwater, University of Central Florida, USA


P. Williams,North Carolina State University, USA



Open Acces Journal Statement

The International Journal of Accounting and Business Society (IJABS) publishes fully open access journal, which means that all articles are available on the internet to all users immediately upon publication. 


All the original articles and review papers published in IJABS journal are free to access immediately from the date of publication. 

The International Journal of Accounting and Business Society (IJABS) don’t charge any fees for any reader to download articles and reviews for their own scholarly use.

Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose, without asking prior permission from the publisher or the author. This is in accordance with the BOAI definition of open access.  


Copyright of the layout and design of The International Journal of Accounting and Business Society (IJABS) articles remains with the journal and cannot be used in other publications. 

All authors publishing with the IJABS accept these as the terms of publication.


Benefits of open access for Authors include:

  • Free access for all users worldwide
  • Authors retain copyright to their work
  • Increased visibility and readership
  • Rapid publication
  • No spatial constraints