Focus and Scope

Accountable – International Journal of Accounting, Finance and Tax is a peer-reviewed academic journal published by Universitas Panca Marga, committed to advancing knowledge in the fields of accounting, finance, and taxation. The journal serves as a platform for high-quality empirical research, theoretical development, policy analysis, and case studies that contribute to academic discourse and professional practice.

Published biannually in May and November, Accountable supports a full Open Access policy, enabling unrestricted access and use of all published content to promote global knowledge dissemination and engagement.

The journal welcomes original manuscripts that explore, but are not limited to, the following areas:

• Financial Accounting

• Managerial Accounting

• Auditing and Assurance Services

• Public Sector Accounting

• Accounting Ethics and Corporate Governance

• Accounting Information Systems

• Tax Policy, Administration, and Systems

• Tax Planning and Compliance

• Corporate Finance and Financial Management

• Capital Markets and Investment Analysis

• International and Cross-Border Taxation

• Sustainability Reporting and Environmental, Social, and Governance (ESG) Issues

Accountable invites contributions from academics, practitioners, and policymakers aiming to address contemporary issues and future challenges in the accounting, finance, and taxation landscape.