Focus & Scope
Focus and Scope
Publishing research findings, conceptual studies, and empirical work in accounting and business relevant to Indonesian and global contexts.
Financial Accounting
Taxation
Business Innovation
01
Scope
SABI welcomes accounting and business research that combines theoretical rigor with practical relevance for Indonesian and international audiences. The journal's scope is grouped as follows:
Financial & Management Accounting
Financial accounting and reporting
Management accounting
Public sector accounting
Governance, Audit & Ethics
Auditing and corporate governance
Taxation
Accountant ethics and professionalism
Finance & Banking
Finance and investment
Financial management and banking
Business & Innovation
Entrepreneurship and business development
Marketing management and business strategy
Business innovation and digital transformation
Technology & Sustainability
Accounting information systems and financial technology
Sustainability in business and accounting practice
The journal accepts quantitative, qualitative, and mixed-method research articles that contribute to the development of accounting and business knowledge.