Focus and Scope

BALANCE Journal focuses on research related to accounting, finance, and business that is relevant to the development of accounting theory and practice in Indonesia and Southeast Asia. BALANCE covers various research approaches, including quantitative, qualitative, and mixed methods. The journal emphasizes a wide range of themes, topics, and aspects of accounting and investment, including (but not limited to) the following areas:

• Financial Accounting
• Public Sector Accounting
• Management Accounting
• Sharia Accounting and Financial Management
• Auditing
• Behavioral Accounting (Including Ethics and Professionalism)
• Financial Management
• Accounting (Ethics) Education
• Taxation
• Capital Markets and Investment
• Banking and Insurance Accounting
• Accounting Information Systems