About the Journal

Klabat Accounting Review (KAR) is an open-access, peer-reviewed journal published by Department of Accounting, UNKLAB Business School, Universitas Klabat twice a year (February and September). KAR aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, KAR provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. KAR accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. KAR accepts manuscripts from Indonesian authors and also authors from various parts of the world.

 

Focus and Scope

Klabat Accounting Review aims to advance knowledge in accounting and finance through high-quality research and perspectives. It welcomes original studies, conceptual papers, and reviews on accounting practices, financial management, and their societal impacts. Its scope includes, but is not limited to, the following areas:

Financial Accounting: studies on financial reporting, standards, and analysis.

Public Sector Accounting: research on government and non-profit financial management and accountability.

Management Accounting:  topics on cost control, performance measurement, and decision-making.

Auditing:  internal and external audit practices, audit quality, and assurance services.

Corporate Governance: mechanisms of governance, transparency, and stakeholder engagement.

Ethics and Professionalism: ethical behavior, professional standards, and integrity in accounting.

Corporate Finance: capital structure, investment decisions, and financial strategy.

Accounting Education:  innovations and pedagogical approaches in accounting learning and curriculum.

Taxation:  fiscal policy, tax compliance, and tax planning.

Capital Market:  market behavior, financial instruments, and reporting implications.

Banking:  accounting and financial management in banking institutions.

Information Systems:  accounting information systems, digital transformation, and data analytics.

Sustainability Reporting:  environmental, social, and governance (ESG) disclosures and sustainability accounting.

By publishing diverse research in these areas, Klabat Accounting Review aims to contribute to academic discussions and promote the development of ethical, transparent, and sustainable accounting practices worldwide.