Focus and Scope

Amkop Management Accounting Review (AMAR) is a peer-reviewed academic journal that provides an international forum for scholars, researchers, practitioners, and policymakers to disseminate high-quality theoretical, empirical, and applied research in management accounting, accounting, management, and related interdisciplinary fields. The journal seeks to advance accounting and management knowledge by promoting rigorous research that contributes to theory development, managerial practice, organizational decision-making, and public policy.

AMAR particularly welcomes research that examines the role of accounting information, management systems, financial practices, and organizational mechanisms in supporting planning, control, performance evaluation, governance, accountability, and strategic decision-making across private, public, and nonprofit organizations. The journal encourages interdisciplinary perspectives and innovative methodological approaches that address contemporary organizational challenges, including digital transformation, sustainability, governance, and the evolving role of accounting in a dynamic business environment.

Scope

The scope of Amkop Management Accounting Review (AMAR) includes, but is not limited to:

  • Management Accounting and Control — management accounting systems, cost accounting, budgeting, performance measurement, management control systems, strategic management accounting, and responsibility accounting.

  • Financial Accounting and Reporting — financial reporting, accounting standards, earnings management, financial disclosure, corporate reporting, and financial statement analysis.

  • Auditing and Assurance — internal and external auditing, audit quality, internal control, risk management, forensic accounting, and assurance services.

  • Taxation — tax accounting, tax compliance, tax planning, tax avoidance, taxation policy, and behavioral aspects of taxation.

  • Corporate Governance and Accountability — governance mechanisms, board effectiveness, ownership structure, transparency, accountability, ethics, fraud prevention, and organizational integrity.

  • Financial Management and Decision-Making — corporate finance, investment decisions, financing decisions, capital structure, working capital management, financial performance, and accounting-based managerial decision-making.

  • Sustainability and Environmental Accounting — sustainability reporting, environmental accounting, carbon accounting, ESG disclosure, integrated reporting, and social and environmental accountability.

  • Public Sector and Nonprofit Accounting — governmental accounting, public financial management, public sector accountability, performance-based budgeting, and accounting practices in nonprofit organizations.

  • Accounting Information Systems and Digital Transformation — accounting information systems, enterprise resource planning (ERP), financial technologies, artificial intelligence, big data analytics, blockchain, digital accounting, and technology-enabled decision-making.

  • Behavioral and Organizational Accounting — behavioral accounting, organizational behavior, leadership, organizational culture, employee performance, incentive systems, and human factors related to accounting and managerial practices.

  • Strategic Management and Organizational Performance — strategic decision-making, organizational capabilities, innovation, competitive advantage, business performance, and the interface between accounting information and organizational strategy.

  • Interdisciplinary Accounting and Management Studies — research integrating accounting with economics, finance, information systems, entrepreneurship, human resource management, operations, sustainability, and other relevant disciplines.

AMAR welcomes quantitative, qualitative, mixed-method, conceptual, systematic literature review, and interdisciplinary studies that demonstrate clear theoretical foundations, methodological rigor, originality, and meaningful contributions to the advancement of accounting and management scholarship. The journal particularly encourages studies addressing emerging issues and contemporary challenges relevant to developing and emerging economies while maintaining broader international relevance.