Focus & Scope
The scope of the journal encompasses a wide range of disciplines within the fields of Commerce, Economics, and Tourism, providing a comprehensive platform for scholarly research and practical insights. The key areas include:
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Business Administration: Covering the strategic, operational, and financial management aspects of organizations, including leadership and organizational behavior.
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Business Digital: Focusing on digital transformation, e-commerce, and the integration of technology in business processes to enhance efficiency and competitiveness.
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Business Management: Addressing topics like corporate strategy, innovation, entrepreneurship, and human resource management, with an emphasis on driving organizational success.
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Financial Accounting: Exploring methods for preparing, analyzing, and reporting financial statements, with a focus on compliance, transparency, and corporate governance.
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Performance Measurement: Investigating tools and methodologies for assessing business performance, including balanced scorecards, key performance indicators (KPIs), and benchmarking.
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Managerial Accounting: Highlighting decision-making tools, cost management, budgeting, and financial planning that support internal management processes.
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Auditing: Examining auditing standards, practices, and challenges, including internal and external auditing, and assurance services.
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Taxation: Covering both corporate and personal taxation, with a focus on tax law, policy, compliance, and international tax issues.
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Accounting Information Systems (AIS): Studying the development, implementation, and impact of information systems in the accounting process, including cybersecurity and data analytics.
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Accounting for Public Services: Focusing on financial management and accountability within public sector organizations.
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Strategic Management Accounting: Analyzing the use of accounting information for strategic decision-making, performance management, and competitive positioning.
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Transfer Pricing: Exploring regulations and strategies related to the pricing of transactions between related entities in different tax jurisdictions.
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International Accounting: Addressing global financial reporting standards, practices, and challenges in multinational corporations.
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Intellectual Capital: Investigating the role of intangible assets such as intellectual property, knowledge, and human capital in creating value for organizations.
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Behavioral Accounting: Studying how human behavior impacts accounting practices and decision-making processes.
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Forensic Accounting and Audit: Focusing on fraud detection, financial investigation, and the use of accounting skills in legal contexts.
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Accounting Education: Exploring pedagogical methods, curriculum design, and innovations in accounting education to prepare future professionals.
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Shariah Accounting and Cooperative Accounting: Covering Islamic financial principles and accounting practices within cooperative organizations.
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Economics: Engaging with macro and microeconomic theories, policies, and their application to business and industry.
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Tourism Studies and Tourism Management: Examining tourism's economic, social, and cultural impact, including sustainable tourism practices and hospitality management.
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Hospitality: Addressing the operational, financial, and service-related aspects of the hospitality industry, including hotel and restaurant management.
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Tourism Events: Focusing on the planning, management, and economic implications of events in the tourism industry, including festivals, conferences, and exhibitions.
This broad scope encourages interdisciplinary research that connects commerce, economics, and tourism, fostering innovation and contributing to the development of these fields.
