Aim and Focus
Aim
The Indonesian Journal of Accounting, Risk and Governance (IJAR) is an international peer-reviewed scholarly journal dedicated to advancing theoretical, empirical, and applied research in the fields of accounting, risk management, and governance. The journal provides a rigorous academic platform for the dissemination of high-quality research that contributes to the development of knowledge, professional practice, and public policy across private, public, and non-profit sectors.
IJAR promotes interdisciplinary perspectives and encourages research that enhances transparency, accountability, ethical decision-making, and organizational sustainability in an increasingly complex and dynamic global environment. The journal welcomes contributions that offer innovative insights, methodological advancements, and practical implications relevant to academics, practitioners, regulators, and policymakers.
Scope
The journal publishes original research articles, conceptual papers, and systematic literature reviews covering, but not limited to, the following areas:
1. Accounting and Auditing
Financial accounting, management accounting, auditing and assurance, public sector accounting, forensic accounting, accounting information systems, and the development and implementation of accounting standards and practices.
2. Corporate Governance
Governance structures and mechanisms, board effectiveness, accountability and transparency, stakeholder engagement, business ethics, regulatory frameworks, and governance practices in both corporate and public institutions.
3. Risk Management and Internal Control
Enterprise risk management, financial and operational risk assessment, internal control systems, compliance and regulatory risk, strategic risk governance, and organizational resilience under uncertainty.
4. Sustainability and ESG (Environmental, Social, and Governance)
Sustainability reporting and disclosure, corporate social responsibility, ESG integration in business strategy, sustainable finance, long-term value creation, and governance practices supporting environmental and social responsibility.
