JIAB is a peer-reviewed academic journal dedicated to advancing research in accounting and business, with a distinct emphasis on the intersection of accounting, human behavior, and cultural influences. The journal particularly highlights the impact of Balinese local genius, broader Indonesian cultural traditions, and global cultural perspectives on accounting and business practices.

JIAB welcomes rigorous and original research articles that have not been published or offered for publication elsewhere. The journal seeks contributions that explore how human behavior, ethics, traditions, and cultural values shape accounting and business practices, theory development, and policy implementation. In addition, JIAB accepts research that integrates humaniora studies, cultural studies, and religious studies into accounting and business discourse, ensuring a multidisciplinary approach that enriches the field.

JIAB provides a platform for scholars from Indonesia, Southeast Asia, and beyond, encouraging a global dialogue on the evolving nature of accounting and business within diverse cultural contexts. The journal supports various research methodologies, including quantitative, qualitative, and mixed-methods approaches.

Scope and Topics

JIAB covers a wide range of accounting and business-related themes, particularly those with cultural, ethical, and behavioral dimensions. Topics of interest include, but are not limited to:

• Financial Accounting
• Managerial Accounting
• Public Sector Accounting
• Sharia Accounting
• Auditing and Forensic Accounting
• Behavioral Accounting (Including Ethics, Professionalism, and Cultural Influences)
• Accounting Education and Pedagogy
• Taxation and Fiscal Policy
• Capital Markets and Investment
• Accounting for Banking, Insurance, and Financial Institutions
• SME Accounting and Entrepreneurship
• Accounting Information Systems and Digital Transformation
• Environmental, Social, and Governance (ESG) Accounting
• Accounting for Rural Credit Institutions and Community-Based Finance

By maintaining a strong commitment to high-quality research, JIAB seeks to contribute to the development of accounting theory and practice in Indonesia, Southeast Asia, and the global academic community. The journal welcomes contributions from researchers worldwide, fostering cross-cultural perspectives in accounting and business scholarship.