Focus and Scope
Jurnal Riset Akuntansi Kontemporer (JRAK): Contemporary Accounting Research Journal publishes original and rigorous research that advances knowledge in accounting and related areas of financial accountability.
JRAK particularly focuses on contemporary transformations in accounting practices, systems, reporting, assurance, and accountability arising from digitalization, sustainability challenges, governance developments, regulatory and institutional change, and evolving business environments.
The journal provides a scholarly platform for research from emerging and developing economies, with particular interest in Indonesia and Southeast Asia, while welcoming studies from other economic and institutional contexts that offer theoretical, comparative, or internationally relevant insights.
JRAK welcomes quantitative, qualitative, mixed-method, experimental, case-based, and systematic review studies that demonstrate a clear contribution to contemporary accounting knowledge.
The journal's areas of interest include, but are not limited to:
1. Financial Accounting, Reporting, and Capital Markets
Financial reporting quality, accounting standards, earnings quality and management, corporate disclosure, firm valuation, capital-market consequences of accounting information, investment-related accounting issues, and emerging developments in corporate reporting.
2. Auditing, Assurance, Fraud, Governance, and Ethics
External and internal auditing, audit quality and innovation, fraud detection and prevention, forensic accounting, internal control, whistleblowing, corporate governance, professional ethics, accountability, and technology-enabled assurance.
3. Management and Cost Accounting
Management accounting systems, strategic management accounting, costing innovations, performance measurement and management, budgeting, decision-support systems, intellectual capital, and management accounting practices in organizations and MSMEs.
4. Accounting Information Systems and Digital Transformation
Accounting information systems, digital accounting, enterprise systems, cloud accounting, artificial intelligence, data analytics, blockchain, automation, cybersecurity, and other emerging technologies that transform accounting practices and the accounting profession.
5. Taxation, Tax Technology, and Regulatory Development
Tax compliance and behavior, corporate taxation, international taxation, tax avoidance, digital taxation, tax information systems, technology-enabled tax administration, and the implications of regulatory and global tax reforms.
6. Sustainability, ESG, and Contemporary Reporting
Sustainability accounting and reporting, Environmental, Social and Governance (ESG), climate-related and carbon accounting, Sustainable Development Goals (SDGs), integrated reporting, environmental accounting, sustainability assurance, and the relationship between sustainability information and organizational or capital-market outcomes.
7. Public Sector and Government Accounting
Government accounting and reporting, public financial management, public-sector auditing, accountability and transparency, internal control, public-sector fraud and integrity, sustainability in public organizations, and digital transformation of public financial management.
8. Sharia Accounting and Islamic Finance
Sharia accounting practices and standards, Islamic financial reporting, governance and accountability in Islamic institutions, Islamic banking and finance, and contemporary technological and sustainability developments in the Islamic financial ecosystem.
9. Banking, Financial Technology, and Financial Inclusion
Accounting and accountability issues in banking and financial institutions, financial technology, digital banking and payment systems, financial inclusion, cryptocurrency and digital assets, and technological innovation in financial services.
Contemporary and Interdisciplinary Orientation
JRAK particularly encourages research addressing emerging issues such as digital transformation, artificial intelligence, sustainability and climate change, ESG, governance and fraud, evolving regulatory environments, and accounting innovation in MSMEs, public institutions, and emerging economies.
Studies drawing on finance, information systems, economics, management, sustainability, behavioral sciences, or other related disciplines are welcome when they demonstrate a clear and substantive contribution to accounting, reporting, assurance, accountability, or accounting-based decision-making.
The journal prioritizes manuscripts that move beyond purely geographical or contextual novelty and provide clear theoretical, methodological, empirical, or practical contributions relevant to the broader accounting literature.
