Journal Identity

The official journal title is Advances in Applied Accounting Research, abbreviated as AAAR. Its electronic International Standard Serial Number is E-ISSN 2985-8186, and its published articles use the DOI prefix 10.60079.

AAAR was established in 2023 and publishes scholarly manuscripts in English only. The journal operates as an international, peer-reviewed, immediate-open-access publication and recognizes only Research Paper and Literature Review Paper as accepted manuscript types under its current editorial framework.

AAAR applies double-anonymous peer review and maintains one annual volume containing three regular numbered issues. Continuous publication is implemented within the applicable numbered issue according to the journal's established publication schedule and applicable transitional arrangements.

The journal maintains publicly accessible information concerning its Aims & Scope, editorial governance, reviewer guidance, publication ethics, author requirements, publication frequency, Article Processing Charge policy, ownership and management, and other relevant scholarly publishing policies.

Scholarly Scope

AAAR covers financial accounting and reporting; good governance and internal control structures; management accounting; public-sector accounting; business and shareholder value; corporate financial management; international accounting standards and standard setting; accounting and organizations; professional accounting practice and the academic nexus; futures and the financial world; societal aspects of accounting; equality, diversity and accounting; sustainability and ESG accounting; social innovation and emerging economies; impact investing and accounting for green finance; digital accounting and accounting information systems; and methodological innovations in accounting research.

Accounting-Centered Main Scope Principle: All accounting-related scholarly areas expressly included in the current AAAR Aims & Scope form part of the journal's recognized main scholarly scope. Their order of presentation does not indicate disciplinary priority, preferential editorial treatment, or secondary status within the journal's accounting-centered research mission.

AAAR encourages interdisciplinary, multidisciplinary, and transdisciplinary scholarship drawing on accounting, finance, governance, economics, management, organization studies, law, sustainability, technology, and related areas when the manuscript establishes a substantive scholarly connection to accounting research. Such contributions should clarify how their theoretical foundations, research questions, methods, findings, or implications advance knowledge about accounting-related phenomena.

The journal particularly encourages research addressing contemporary challenges such as sustainability reporting, responsible governance, social accountability, accounting for green finance and impact investing, digital transformation, accounting information systems, professional accounting developments, methodological advances, and the relationships between accounting practices, organizational performance, and wider society.

Research may investigate a single recognized accounting-related field or examine meaningful relationships among several fields. In either case, the manuscript must establish a clear scholarly problem, appropriate theoretical or conceptual foundation, defensible methodology, meaningful evidence or synthesis, and a substantive contribution to relevant accounting scholarship and, where applicable, professional practice or public policy.

Scholarly Evaluation

AAAR evaluates manuscripts according to their relevance to the current Aims & Scope, clarity of the research or review problem, originality, theoretical or conceptual foundation, methodological or review-methodological rigor, research integrity, analytical quality, strength of interpretation, credibility of evidence, and contribution to accounting-related scholarly knowledge or practice.

Research contributions may be empirical, theoretical, conceptual, methodological, professional, organizational, institutional, governance-related, financial, policy-oriented, sustainability-related, or practically relevant. The nature and strength of the contribution must be consistent with the manuscript's stated objectives, actual research design, evidence, analysis, and limitations.

AAAR welcomes quantitative, qualitative, mixed-method, experimental, archival, analytical, computational, case-based, comparative, survey-based, and other defensible research approaches. It also welcomes rigorous literature reviews employing transparent and appropriately justified review methodologies. Methodological choices should follow the research or review question rather than being selected solely for their perceived technical sophistication.

Scope eligibility alone does not guarantee acceptance. Manuscripts that lack a meaningful scholarly contribution, fail essential methodological or ethical requirements, present unsupported claims, or fall outside the journal's stated accounting-related scope may be declined during editorial screening or following scholarly evaluation.

Accepted Manuscript Types

AAAR accepts two manuscript types only: Research Paper and Literature Review Paper. Both types must demonstrate scholarly originality, methodological transparency, research integrity, critical engagement with relevant literature, and a meaningful contribution to accounting-related scholarship within the journal's recognized main scholarly scope.

Research Paper presents original research using a defensible methodological design appropriate to the research problem. The manuscript should provide relevant theoretical or conceptual grounding, transparent research procedures, credible empirical evidence, substantive interpretation, and conclusions supported by the findings.

Literature Review Paper provides rigorous critical synthesis using an accurately identified and sufficiently transparent review approach. Eligible approaches may include narrative, integrative, systematic, scoping, structured, bibliometric, meta-analytical, theory-oriented, or other defensible review designs, provided that the actual procedures substantiate the reported methodology and the review develops meaningful scholarly insights.

Theoretical, conceptual, methodological, professional, policy, institutional, and practical contributions may be developed within either eligible manuscript type where supported by the actual research or review design. Individual research techniques, datasets, analytical software, statistical procedures, review approaches, or contribution categories do not constitute additional manuscript types.

Authors must prepare their submissions using the official manuscript template and separate Title Page & Author Information Form, comply with the journal's current manuscript requirements, and submit their files through the AAAR Online Journal System. Conceptual Papers are not accepted as a separate manuscript category.

Peer Review & Editorial Independence

AAAR applies double-anonymous peer review. Manuscripts first undergo editorial screening for scope relevance, manuscript-type eligibility, scholarly contribution, originality, methodological suitability, research integrity, anonymization, and compliance with applicable submission requirements.

Manuscripts that pass editorial screening are normally assessed by at least two independent reviewers with appropriate subject, theoretical, conceptual, and/or methodological expertise. The identities of authors are not disclosed to reviewers, and reviewer identities are not disclosed to authors.

The normal scientific-editorial process is Submission → Editorial Screening → Independent Peer Review → Revision → Post-Revision Verification → Final Editorial Decision. Reviewers provide independent scholarly assessments and recommendations, while the responsible academic editor evaluates the complete editorial record before reaching or recommending the final decision.

Reviewer recommendations are advisory and do not determine acceptance or rejection through simple voting. Scientific-editorial responsibility remains with the responsible academic editor and, where applicable, the Editor-in-Chief. Decisions are based on scholarly merit, reviewer evidence, research integrity, applicable editorial policies, and the adequacy of author responses and manuscript revisions.

Editorial Independence: Academic editorial decisions remain independent of publisher ownership, APC payment, ability to pay, waiver eligibility, sponsorship, advertising, financial interests, institutional relationships, or other non-scholarly considerations. Payment or administrative arrangements do not purchase acceptance, favorable review, editorial preference, or guaranteed publication.

The Editorial Team applies appropriate conflict-of-interest management, confidentiality protections, authorship and contributorship requirements, research-integrity standards, ethical use and disclosure of Generative AI where applicable, citation-integrity procedures, and responsible post-publication practices to safeguard the journal's permanent scholarly record.

Open Access, Copyright & Licensing

AAAR provides immediate Open Access to its published scholarly articles. Readers may access and read published content online without subscription charges or mandatory access payments.

Authors retain copyright in their original scholarly work, and articles published under the journal's existing licensing framework are distributed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

The CC BY-SA 4.0 license permits lawful sharing, reproduction, distribution, and adaptation of licensed materials, including for commercial purposes, provided that appropriate attribution is given, the license is identified, changes are indicated where applicable, and adaptations are distributed under the same or a compatible license as required by the license terms. Third-party materials not covered by the article's license remain subject to their respective rights and permissions.

Applicable article-specific licensing information remains authoritative for each published Version of Record. Any formally approved future change in the journal's licensing framework must be communicated transparently and applied consistently without retrospectively altering valid licensing terms associated with previously published articles.

Article Processing Charge

AAAR applies an Article Processing Charge only to manuscripts that have received a final scientific-editorial decision of acceptance and meet the applicable institutional-affiliation criteria.

For an accepted manuscript where at least one author is institutionally affiliated with an institution in Indonesia, the current standard AAAR APC is IDR 100,000 per accepted manuscript.

Where all authors are institutionally affiliated exclusively with institutions outside Indonesia, the manuscript receives a full APC waiver / IDR 0. APC and waiver eligibility are determined by institutional affiliation rather than nationality, citizenship, country of birth, residence, passport, or other personal characteristics.

No APC is payable before final editorial acceptance. The Editorial Office verifies the applicable APC or waiver status after acceptance. Where payment is required, the corresponding author receives an official AAAR invoice containing the authorized payment instructions.

AAAR does not charge a mandatory submission fee, peer-review fee, page charge, color-figure charge, mandatory language-editing fee, or separate withdrawal fee. APC payment and waiver administration remain separate from academic editorial decision-making.

Previously issued official invoices, agreed payment terms, and legitimate historical financial-administration records are not changed retroactively merely because the current APC framework differs from an earlier arrangement. Authors should consult the full APC policy for applicable payment, waiver, withdrawal, refund, and payment-security requirements.

Publication Model

AAAR publishes one annual volume comprising three regular numbered issues. Its publication framework distinguishes the historical issue periods from the standardized calendar-year periods adopted prospectively beginning with Volume 5 (2027).

Historical Publication Schedule — Volumes 1–4 (2023–2026): The established historical issue periods are No. 1 October–January, No. 2 February–May, and No. 3 June–September. The October–January period spans two calendar years. Official archive metadata remain authoritative for historical volume and issue identifiers, actual publication dates, article records, and DOI information.

Publication-Schedule Transition — October–December 2026: AAAR observes a transition to the standardized calendar-year publication schedule without creating an additional fourth numbered issue. Volume 4 (2026) retains its established three-issue structure, while the publication status and actual release dates of its issues remain governed by the official journal archives and OJS records.

During the transition, manuscript submission, editorial screening, independent peer review, author revisions, scientific-editorial decisions, copyediting, proofreading, production preparation, and metadata verification may continue. Eligible manuscripts may be scheduled for formal publication beginning with Volume 5, Issue No. 1 in January 2027 after all required scientific-editorial and publication procedures have been completed. Publication records must not be backdated.

Standardized Publication Schedule — Volume 5 (2027) Onward: AAAR retains one annual volume and three regular numbered issues using the standardized periods No. 1 January–April, No. 2 May–August, and No. 3 September–December.

Continuous Publication: The journal's continuous-publication framework applies prospectively from 1 September 2026 within the applicable active numbered issue, subject to the official transitional arrangement. Publication-ready articles may be released individually following completion of the required scientific-editorial, administrative, copyediting, proofreading, production, and metadata-verification procedures.

Continuous publication does not create additional regular issues, increase the annual publication frequency, or override the October–December 2026 transitional arrangement. The model operates within the applicable active numbered issue under the standardized calendar-year schedule from 2027 onward.

Historical Record Protection: Previously published volume and issue assignments, actual article publication dates, pagination, article metadata, bibliographic information, DOI records, citations, and other established scholarly records remain unchanged. The standardized publication schedule applies prospectively and does not retrospectively reclassify or alter the permanent scholarly record.

Publisher, Editorial Governance & Contact

AAAR is owned and published by Yayasan Pendidikan Bukhari Dwi Muslim. The publisher provides the institutional, administrative, technical, financial, digital-publishing, production, preservation, and operational infrastructure required for the continued publication and dissemination of the journal.

Publisher Address: Yayasan Pendidikan Bukhari Dwi Muslim, Jln. Perintis Kemerdekaan, Puri Asri VII/A7, Makassar, Sulawesi Selatan 90245, Indonesia.

Academic editorial responsibility is exercised through the AAAR Editorial Team. The Editor-in-Chief and responsible academic editors oversee scholarly evaluation, manuscript quality, research integrity, independent peer review, revision assessment, and scientific-editorial decisions. The Managing Editor coordinates editorial workflows, manuscript administration, author and reviewer communication, and applicable operational procedures.

Academic editorial authority remains separate from financial administration, APC processing, production support, technical maintenance, and publisher operations. Editorial decisions must be based on scholarly criteria rather than financial, institutional, personal, or commercial considerations. Relevant conflicts of interest must be disclosed and managed through appropriate independent editorial arrangements.

Principal Academic Editorial Contact: Suham Cahyono, Editor-in-Chief, is responsible for principal scientific-editorial leadership. Matters requiring academic editorial attention should be directed through the journal's official editorial communication procedures.

Editorial & Administrative Support: Muslim Muslim, Managing Editor, may be contacted at advancesresearch@gmail.com for manuscript administration, editorial workflows, OJS access, author and reviewer correspondence, APC administration, and other applicable journal operations.

Official Administrative WhatsApp: +62 821 9454 8786. Administrative messaging supports communication but does not replace formal manuscript submission, confidential peer review, official editorial decisions, or OJS records.

Communication Security: AAAR does not authorize third parties to guarantee manuscript acceptance, favorable peer review, publication, indexing, APC waivers, or other editorial outcomes. Unusual editorial, administrative, invoice, or payment requests should be verified directly through the journal's official communication channels.

Journal Resources

Authors, reviewers, researchers, librarians, institutions, and other interested readers may consult the following official AAAR resources for information about scholarly coverage, manuscript preparation, editorial responsibilities, publication ethics, Article Processing Charge requirements, journal archives, open access, and contact procedures.