About the Journal

The Journal Dialectica (Journal of Accounting Research) is a peer-reviewed periodical committed to disseminating original, conceptual, and empirical research findings in the fields of accounting and finance. This journal aims to serve as a platform for critical and constructive academic discourse among scholars, researchers, practitioners, and students.

The scope of Journal Dialectica encompasses, but is not limited to, the following areas:

  1. Financial Accounting and Reporting: Accounting standards (SAK ETAP, SAK EMKM, PSAK, IFRS), voluntary disclosure, the value relevance of accounting information, financial statement analysis, and capital market studies.
  2. Management and Cost Accounting: Management control systems, responsibility accounting, budgeting, costing, performance measurement, and the balanced scorecard.
  3. Auditing and Assurance Services: Audit quality, auditor independence, professional ethics, forensic auditing, internal audit, and technology in audit (IT Audit).
  4. Public Sector Accounting and Taxation: Public financial accountability, government accounting systems, public sector budgeting, accounting for non-profit organizations, as well as tax planning and compliance.
  5. Accounting Information Systems and Technology: The design, implementation, and control of accounting information systems, e-accounting, blockchain, and the digitalization of accounting processes.
  6. Sharia Accounting and Islamic Finance: Financial reporting for Islamic financial institutions, zakat and waqf accounting, and governance in sharia entities.
  7. Contemporary Issues in Accounting: Sustainability accounting and ESG reporting, green accounting, integrated reporting, behavioral accounting, as well as accounting education and the profession.