Aims and Scope

Aims and Scope

The Asian Journal of Accounting Perspectives (AJAP) publishes rigorous research that advances understanding of accounting and accountability in Asian contexts. The journal examines how institutional arrangements, regulatory systems, cultural values and socioeconomic conditions shape accounting practices, organisational decisions and accountability relationships.

AJAP seeks to connect insights from Asia with international scholarly debates. Its distinctive emphasis is on research that explains why context matters: how accounting concepts and practices are adopted, interpreted, challenged or transformed across diverse Asian settings, and how these experiences extend or question existing knowledge.

The journal welcomes research on established and emerging accounting issues, including financial reporting, auditing, management accounting, governance, taxation and public sector accountability. Particular interest is given to accounting responses to sustainability challenges, digital transformation and institutional change. Finance research is welcomed where it makes a clear contribution to understanding accounting, reporting, governance or accountability.

AJAP encourages research involving diverse organisational settings, including listed companies, family businesses, small and medium enterprises, public sector entities, non-profit organisations and community enterprises. Single-country studies are welcome where they explain the significance of the setting and develop implications beyond the immediate sample. Comparative and cross-country studies are also encouraged. Research conducted outside Asia may be considered, where it demonstrates clear relevance to Asian accounting scholarship or practice.

The journal welcomes quantitative, qualitative and mixed-method research, as well as theoretically grounded conceptual papers, critical literature reviews and research-based case studies. Submissions should demonstrate originality, methodological rigour and a clear contribution to theory, policy or practice. Descriptive studies should provide analytical insights beyond documenting conditions in a particular setting.

The scope includes the following interrelated areas:

• Accounting institutions, regulation and governance: Financial reporting, auditing and assurance, taxation, corporate governance, ownership structures and institutional influences on accounting.

• Sustainability and social accountability: Sustainability reporting, ESG disclosures, integrated reporting, social and environmental accounting, climate-related accounting and assurance.

• Digital accounting and organisational change: Accounting information systems, artificial intelligence, data analytics and the implications of digital technologies for accounting work, professional judgement and accountability.

• Management accounting and organisational practices: Management control, performance measurement, behavioural accounting and accounting in family businesses, small and medium enterprises and other organisational settings.

• Public sector and community accountability: Public financial management, public sector reporting, non-profit accounting and accountability in social and community enterprises.

• Islamic accounting and context-specific financial practices: Islamic accounting and finance, ethical accountability and the influence of religious and cultural institutions on reporting and organisational practices.

AJAP welcomes submissions from researchers at all career stages and supports the development of early career researchers through constructive peer review. All submissions are assessed against the same standards of scholarly quality, research integrity and contribution.

AJAP is a fully open-access, online-only journal published twice a year. Submissions are accepted throughout the year, with no article processing charges (APC). Manuscripts undergo editorial screening, including plagiarism screening. Those selected for external review are assessed by at least two independent subject specialists through a double-blind peer review process.