Manuscripe Type

Jurnal Akuntansi accepts manuscripts in the following categories: Original Research Articles and Literature Review.

Original Research Articles presents new and original findings derived from systematic scholarly research. The manuscript must address a clearly defined research problem, apply an appropriate and transparent methodology, present original results or analyses, and provide a meaningful contribution to the advancement of knowledge in accounting. Original Research Articles may employ quantitative, qualitative, mixed-methods, experimental, observational, spatial, computational, legal-normative, comparative, policy, or other recognized scholarly approaches, provided that the methodology is appropriate to the research question and is described with sufficient detail for critical evaluation.

Literature Review Articles provide a critical, analytical, and structured synthesis of existing scholarly literature on a topic relevant to accounting and related fields. Their purpose is to evaluate the current state of knowledge, identify patterns and inconsistencies in previous findings, assess theoretical and methodological developments, and establish research gaps that can inform future studies or policymaking. Literature Review Articles should go beyond summarizing individual publications. They must demonstrate critical engagement with the literature, a coherent synthesis of evidence, and a clearly articulated contribution to accounting.

Article Types Not Accepted

At present, Jurnal Akuntansi does not accept manuscript categories including opinion articles, commentaries, perspectives, editorials submitted by authors, book reviews, letters to the editor, protocols, and case reports.