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Focus and Scope

Journal of Business Innovation and Accounting Research (JBIAR) is a peer-reviewed scholarly journal focusing on the advancement of knowledge in accounting, finance, business innovation, and digitally enabled business transformation.

The journal publishes original empirical research, conceptual and theoretical studies, systematic reviews, and well-designed case studies that provide clear academic and practical contributions to accounting and business research.

JBIAR particularly welcomes studies that examine how accounting practices, financial systems, technologies, innovation, governance, and managerial processes contribute to organizational performance, sustainable business development, and economic transformation.

Applied studies conducted in companies, public institutions, entrepreneurial settings, financial institutions, SMEs, and other organizational environments are welcome when they demonstrate a clear research contribution beyond the description of a particular case or local practice.

Core Areas of Interest

1. Accounting, Auditing and Corporate Governance

  • Financial Accounting and Reporting
  • Management Accounting
  • Cost Accounting and Performance Measurement
  • Public-Sector Accounting
  • Accounting Information Systems
  • Digital and Cloud-Based Accounting
  • Auditing and Assurance
  • Internal Control and Risk Management
  • Corporate Governance
  • Accounting Ethics and Professional Behaviour
  • Fraud, Forensic Accounting and Financial Misconduct

2. Finance and Financial Innovation

  • Financial Management
  • Corporate Finance
  • Behavioral Finance
  • Investment and Capital Markets
  • Financial Technology (FinTech)
  • Digital Payments and Digital Financial Services
  • Financial Inclusion
  • Financial Literacy
  • Sustainable Finance and ESG Finance

3. Business Innovation and Digital Transformation

  • Business Innovation
  • Technology Adoption in Business
  • Digital Transformation
  • Digital Business Models
  • Business Analytics and Data-Driven Decision Making
  • Artificial Intelligence Applications in Business and Accounting
  • Enterprise Resource Planning and Business Information Systems
  • Management Information Systems
  • Digital Platforms and Technology-Enabled Entrepreneurship

4. Entrepreneurship, Management and Organizational Innovation

  • Entrepreneurship and Small Business Development
  • Innovation Management
  • Strategic Management
  • Human Resource Management in Innovative Organizations
  • Organizational Behaviour
  • Leadership and Organizational Change
  • Marketing Innovation
  • Digital Marketing
  • Business Model Innovation
  • SME Competitiveness and Growth

5. Sustainability, Ethics and Responsible Business

  • Corporate Social Responsibility (CSR)
  • Environmental, Social and Governance (ESG)
  • Sustainability Accounting and Reporting
  • Green Business and Sustainable Innovation
  • Business Ethics
  • Corporate Accountability
  • Responsible Innovation

6. Business Regulation and Governance

  • Corporate Governance and Regulatory Compliance
  • Business and Corporate Law related to organizational governance
  • Banking and Financial Regulation
  • Investment and Capital Market Regulation
  • Regulation of FinTech and Digital Business

Types of Manuscripts

JBIAR considers manuscripts that make a clear scholarly contribution to its stated scope, including:

  • Original empirical research;
  • Conceptual and theoretical studies;
  • Systematic or structured literature reviews;
  • Methodologically rigorous case studies;
  • Comparative and cross-country studies;
  • Interdisciplinary research directly related to accounting or business innovation; and
  • Applied studies demonstrating theoretically or empirically grounded implications for organizations, industries, policymakers, or society.

Interdisciplinary Studies

JBIAR welcomes interdisciplinary research when the study has a clear and substantive connection to accounting, finance, business innovation, entrepreneurship, organizational management, corporate governance, or digital business transformation.

Topics such as artificial intelligence, cloud computing, tourism, information technology, education, law, or sustainability are considered only when they are directly integrated with the journal's core business and accounting focus.

For example, studies on cloud computing should address issues such as cloud accounting, enterprise systems, digital financial reporting, business transformation, or organizational adoption. Tourism research should address business innovation, financial management, entrepreneurship, sustainability, digital transformation, or organizational performance within the tourism sector.

Out of Scope

JBIAR will generally not consider manuscripts that:

  • focus exclusively on technical computing or engineering without a clear business or accounting contribution;
  • address tourism only from a cultural, geographical, or destination perspective without a substantive business or management contribution;
  • focus primarily on general education or pedagogy without relevance to accounting, entrepreneurship, business, or professional development;
  • present purely descriptive community-service activities without a research design and scholarly contribution;
  • provide only organizational profiles, business descriptions, or best-practice reports without systematic analysis;
  • fall substantially outside accounting, finance, business innovation, management, entrepreneurship, governance, or closely related fields.

Geographical and Methodological Scope

JBIAR welcomes research from all countries and economic contexts. Comparative, international, emerging-market, and developing-economy studies are particularly encouraged when they contribute to broader theoretical or practical understanding.

The journal does not privilege any particular methodological approach. Quantitative, qualitative, mixed-method, experimental, archival, survey-based, case-study, and other rigorous research designs are welcome when they are appropriate to the research question and transparently reported.

Scope Statement

The central mission of JBIAR is to publish rigorous and relevant research at the intersection of accounting, finance, business innovation, digital transformation, governance, entrepreneurship, and sustainable organizational development.