Editorial Policies

Focus and Scope

Accounting, Finance, Money and Banking, International Accounting, Financial Reporting, Accounting Information Systems, Auditing and relevant subject.


Section Policies


Checked Open Submissions Checked Indexed Checked Peer Reviewed

Peer Review Process

The journal uses double-blind system: the reviewers' identities remain anonymous to authors, while the reviewers can see authors' identities. Two reviewers from outside and one editor from the journal typically involve in reviewing a submission.


Publication Frequency

2018: Published quarterly in March, June, September and December

2011-2017: Published semiannually in June and December


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.



This journal utilizes the LOCKSS system to create a distributed archiving system among participating libraries and permits those libraries to create permanent archives of the journal for purposes of preservation and restoration. More...



Australian Business Deans Council (ABDC)



Electronic Journals Library

Google Scholar

Index Copernicus


Open J-Gate

PKP Open Archives Harvester



The Standard Periodical Directory

Ulrich's Periodical Directory


ZBW – German National Library of Economics