Focus and Scope

Elastisitas: Journal of Financial Accounting Management is a scholarly journal that publishes research articles, theoretical studies, case studies, and critical reflections in the fields of accounting, finance, and management. The journal aims to provide an academic platform for disseminating knowledge, developing theories, and sharing practices relevant to business, government, and society in the global era.

The scope of the journal includes, but is not limited to:

  1. Financial Accounting: financial reporting, accounting standards, transparency, and accountability.

  2. Management Accounting: management control systems, planning, budgeting, and decision-making based on accounting information.

  3. Public Sector Accounting: accountability in public financial management, budget transparency, and public financial governance.

  4. Auditing and Assurance: internal and external auditing practices, internal control systems, audit quality, and professional ethics.

  5. Taxation: tax policies, tax planning, and the impact of taxation on business and society.

  6. Finance and Banking: financial management, investment, capital markets, Islamic and conventional banking, and other financial instruments.

  7. Management: human resource management, strategic management, operations management, and entrepreneurship.

  8. Sustainability and Corporate Governance: sustainability accounting, ESG reporting, CSR, and good corporate governance.

  9. Accounting Information Systems: accounting information technology, digitalization of financial reporting, and accounting data analytics.

The journal welcomes contributions from academics, researchers, practitioners, and students who are interested in accounting, finance, and management to support the development of sustainable scientific literature and practice.