FOCUS AND SCOPE

Focus and Scope

 

Akuisisi: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done.

As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc.

As well as the study of accounting studes relevant accounting and finance.

 

Financial accounting research are consist in the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business. This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.

 

Managerial accounting research are consist issue in accounting that contain the process of identifying, measuring, analyzing, interpreting and communicating information for the pursuit of an organization's goals.

Behavioral accounting research are consist issue how accounting practices and processes affect the behavior and processes of personnel working in a company and impact  business processes, opinions, and human variables have on the value of the overall corporation, now and in the future.


Tax accounting  research are consist issue that focus on taxes rather than the appearance of public financial statements. Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that companies and individuals must follow when preparing their tax returns. Another focus of this research is studying the effect of goverment regulation on financial accounting practice for corporate purpose.

Public Sector Accounting research are research that consist in studying accounting method applied to non-profit pursuing entities in the public sector - including central and local governments, and quasi-governmental special corporations - for which the size of profits does not provide an effective measurement for evaluating performance.

Auditing is research are consist in studying behavior of auditor in auditing practice, and studying corelation auditor and client that impact to auditing practice and giving opinion. The area research is not only for financial statement audit but also internal audit. 

Syariah accounting research are consist in studying development of islamic principle in accounting practice and studying impact of syariah principle in summary, analysis and reporting of financial transactions pertaining to a business. This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purpose

(Update on Mei 21, 2018)