Accounting

Topics of interest include, but are not limited to:

• Financial accounting and reporting, financial statement quality, disclosure practices
• International Financial Reporting Standards (IFRS) adoption, harmonization, and implementation
• Public sector accounting, public financial management and governance
• Management accounting, performance measurement, budgeting, and performance-based control systems
• Audit and assurance research: audits, audit quality, internal audit, forensic accounting
• Taxation policy, tax compliance, and tax administration
• Sharia accounting, Islamic finance reporting, and faith-based financial disclosures
• Sustainability accounting, integrated reporting, ESG measurement and disclosure

Preferred manuscripts present clear theoretical framing, robust empirical evidence (qualitative, quantitative, or mixed methods), and practical implications for practitioners, regulators, or standard setters.

Economics

We welcome rigorous contributions addressing:

• Macroeconomic issues: growth, inflation, monetary and fiscal policy, macroprudential frameworks
• Microeconomic analysis: firm behavior, market structure, industrial organization
• Development economics, poverty, inequality, and welfare analysis
• Digital economy, platform markets, creative industry economics, and technology-driven growth
• Islamic economics and alternative financial systems
• International trade, foreign direct investment, and global economic integration
• Environmental and resource economics, valuation of natural capital, and policy instruments for sustainability

Studies that combine theoretical modeling with empirical validation, or that evaluate policy interventions with transparent identification strategies, are particularly encouraged.

Management

Area coverage includes:

• Human resource management, organizational behavior, leadership and workplace culture
• Marketing management, consumer behavior, branding, and customer relationship management
• Financial management, corporate finance, investment decisions and risk management
• Operations and supply chain management, service operations, quality and process improvement
• Strategic management, innovation, digital business transformation and competitive advantage
• Entrepreneurship, small and medium enterprise development, and startup ecosystems
• Public sector management, governance, and administration

Methodologically diverse manuscripts — including field experiments, longitudinal studies, case research, and data-driven analytics (big data, machine learning when accompanied by careful validation) — are accepted if they deliver credible inference and practical insight.

Methodology & Submission Expectations

• JAEM accepts quantitative, qualitative, mixed-methods, theoretical, and methodological papers that apply clear and appropriate methods.
• Authors must articulate research questions, hypotheses (when applicable), data sources, identification strategy, and limitations.
• Reproducibility is emphasized: authors should provide data and code where ethical and legal constraints permit, or describe how data can be accessed.
• Manuscripts must follow ethical standards for human subjects research, conflicts of interest disclosures, and the journal’s plagiarism and originality policy.

Target Audience

JAEM serves scholars, policymakers, regulators, professional accountants, managers, and advanced practitioners seeking evidence-based guidance and theory-driven insight. Articles should be accessible to an interdisciplinary readership while maintaining academic rigor.

What Constitutes a Strong Contribution

A manuscript is considered to make a meaningful contribution when it:

• Addresses a clearly defined gap in the literature or a pressing policy/practice problem;
• Uses appropriate and rigorous methods to produce reliable evidence;
• Advances theoretical understanding, provides novel empirical findings, or offers transferable managerial/policy implications;
• Demonstrates relevance to the Indonesian context and/or has implications for comparable emerging markets, where applicable.

Editorial & Indexing Notes

JAEM prioritizes transparent peer review, editorial independence, and timely publication. The journal seeks inclusion in reputable indexing services and structures its editorial workflows and quality controls to align with national accreditation standards (e.g., SINTA). Detailed author guidelines, peer review policy, and publication ethics statements are published on the journal website.

Representative Keywords

Accounting, Financial Reporting, Audit, Taxation, Sustainability Accounting, Macroeconomics, Development Economics, Digital Economy, Strategic Management, HRM, Marketing, Operations, Entrepreneurship, Islamic Finance, ESG.

Contact & Further Information

For editorial policies, submission instructions, and queries about scope alignment for specific manuscripts, please visit the journal website or contact the editorial office:

• Website: https://ejournal.researchget.org