Focus
Amkop Management Accounting Review is an international, peer-reviewed scholarly journal dedicated to advancing theoretical, empirical, conceptual, and applied research in the broad disciplines of Management and Accounting. The journal provides an academic platform for scholars, researchers, practitioners, professionals, and policymakers to disseminate original research findings, exchange scholarly perspectives, and contribute to the development of knowledge and practice in business, management, accounting, and organizational studies.
AMAR aims to publish high-quality research that contributes to the development, refinement, and application of management and accounting theories, frameworks, methodologies, and practices. The journal emphasizes research addressing strategic, organizational, financial, technological, institutional, and socioeconomic challenges affecting contemporary businesses and organizations.
The journal covers two primary and complementary academic disciplines: Management and Accounting. These disciplines are presented as distinct research domains while recognizing their important theoretical and practical intersections in organizational decision-making, governance, financial accountability, strategic planning, performance improvement, and sustainable development.
AMAR particularly encourages research exploring contemporary developments, including digital transformation, artificial intelligence, technological innovation, sustainable business practices, environmental, social, and governance (ESG) issues, organizational resilience, entrepreneurship, corporate accountability, and the changing economic and institutional environment.
The journal welcomes studies conducted across diverse organizational and institutional contexts, including private enterprises, multinational corporations, micro, small, and medium enterprises (MSMEs), financial institutions, public sector organizations, nonprofit institutions, educational institutions, social enterprises, and community-based organizations.
Scope
The scope of Amkop Management Accounting Review is organized into two major research areas: Management and Accounting. The journal welcomes submissions addressing, but not limited to, the following research topics.
Management
The Management scope encompasses research examining the principles, theories, strategies, systems, processes, and practices involved in planning, organizing, leading, controlling, and improving organizational activities. It includes research on managerial decision-making, organizational effectiveness, competitiveness, innovation, sustainability, and value creation across various industries and institutional settings.
Strategic Management and Business Policy
Strategic planning and implementation; strategic management processes; corporate and business-level strategies; competitive advantage; strategic positioning; environmental analysis; strategic leadership; business diversification; corporate restructuring; strategic alliances; mergers and acquisitions; dynamic capabilities; organizational adaptability; competitive intelligence; and long-term business sustainability.
Human Resource Management and Human Capital Development
Strategic human resource management; human resource planning; recruitment and selection; employee training and development; talent management; career development; competency management; employee engagement; job satisfaction; organizational commitment; compensation and benefits; employee retention; performance management; human capital development; workforce diversity; employee well-being; and sustainable human resource management.
Organizational Behavior and Leadership
Organizational behavior; leadership theories and practices; transformational and transactional leadership; ethical leadership; digital leadership; organizational culture; organizational climate; employee motivation; psychological empowerment; organizational citizenship behavior; workplace communication; teamwork; conflict management; organizational trust; employee creativity; organizational justice; and change-oriented leadership.
Marketing Management and Consumer Behavior
Strategic marketing management; consumer behavior; marketing strategy; market segmentation; targeting and positioning; branding and brand equity; customer relationship management; customer satisfaction and loyalty; service marketing; retail marketing; international marketing; relationship marketing; customer experience; consumer psychology; marketing communication; and value-based marketing strategies.
Digital Marketing and Marketing Analytics
Digital marketing strategies; social media marketing; content marketing; influencer marketing; electronic word-of-mouth; online consumer behavior; search engine marketing; digital branding; omnichannel marketing; e-commerce marketing; mobile marketing; marketing automation; customer analytics; artificial intelligence in marketing; customer engagement; and data-driven marketing decision-making.
Entrepreneurship and Small Business Management
Entrepreneurship theory and practice; entrepreneurial orientation; entrepreneurial intention; entrepreneurial ecosystems; business startups; startup growth and scalability; entrepreneurial leadership; business model innovation; social entrepreneurship; digital entrepreneurship; women entrepreneurship; youth entrepreneurship; family businesses; MSME development; business incubation; and entrepreneurial sustainability.
Innovation Management and Technological Transformation
Innovation strategy; product and process innovation; organizational innovation; technological capability; digital transformation; technology adoption; research and development management; knowledge-driven innovation; open innovation; innovation ecosystems; emerging technologies; artificial intelligence adoption; business process digitalization; digital maturity; and organizational technological readiness.
Operations Management and Supply Chain Management
Operations strategy; production planning and control; operations efficiency; productivity improvement; quality management; total quality management; lean management; Six Sigma; supply chain integration; logistics management; procurement management; inventory management; distribution systems; sustainable supply chains; supply chain resilience; and technology-enabled operations.
Financial Management and Corporate Finance
Corporate financial management; investment decision-making; financing decisions; capital structure; dividend policy; working capital management; financial planning; corporate valuation; financial risk management; financial performance; investment strategies; financial distress; financial sustainability; corporate investment behavior; financial technology adoption; and managerial financial decision-making.
International Business and Global Management
International business strategy; multinational enterprise management; international market entry; foreign direct investment; cross-border strategic alliances; international entrepreneurship; global value chains; global competitiveness; international human resource management; cross-cultural management; international marketing; international business negotiations; and global business sustainability.
Knowledge Management and Organizational Learning
Knowledge creation and sharing; knowledge acquisition; knowledge transfer; organizational learning; learning organizations; intellectual capital; knowledge-based organizational capabilities; organizational memory; knowledge management systems; organizational innovation; absorptive capacity; information management; knowledge-intensive organizations; and knowledge-driven competitive advantage.
Business Information Systems and Digital Business Management
Management information systems; enterprise systems; digital business models; e-commerce management; electronic business processes; business intelligence; business analytics; decision support systems; enterprise resource planning; human resource information systems; digital platform management; data governance; artificial intelligence in management; technological adaptability; and digital organizational performance.
Public Management and Nonprofit Organization Management
Public sector management; public service management; public sector leadership; bureaucratic reform; public organizational performance; public service innovation; public governance; institutional effectiveness; public human resource management; public program implementation; nonprofit management; social enterprise management; stakeholder engagement; and public organizational accountability.
Sustainability Management and Corporate Social Responsibility
Sustainable business strategies; corporate social responsibility; environmental management; sustainability governance; ESG management; circular economy; green human resource management; green innovation; sustainable supply chain management; corporate sustainability performance; stakeholder theory; sustainable entrepreneurship; climate-related business strategies; and sustainable organizational development.
Service Management, Tourism, and Hospitality Management
Service quality management; customer satisfaction; hospitality operations; tourism management; destination management; tourism marketing; hotel management; restaurant management; service innovation; service recovery; service excellence; customer experience management; sustainable tourism; destination competitiveness; and digital transformation in tourism and hospitality.
Risk Management, Business Ethics, and Corporate Governance
Enterprise risk management; strategic risk; operational risk; corporate governance practices; business ethics; managerial accountability; compliance management; ethical decision-making; organizational integrity; stakeholder management; corporate reputation; governance effectiveness; organizational transparency; business continuity; and organizational resilience.
Project Management and Organizational Change
Project planning and implementation; project performance; project risk management; agile management; change management; organizational transformation; business process improvement; organizational restructuring; project governance; organizational development; digital change management; stakeholder coordination; and the management of complex organizational initiatives.
Contemporary and Interdisciplinary Management Studies
Behavioral management; health care management; educational management; agribusiness management; creative industry management; sports management; environmental management; platform economy management; gig economy; remote and hybrid work management; algorithmic management; responsible artificial intelligence; inclusive business development; and emerging management challenges.
Accounting
The Accounting scope encompasses research investigating the theories, principles, standards, systems, techniques, regulations, and practices associated with identifying, measuring, recording, analyzing, auditing, and communicating financial and nonfinancial information. It focuses on accounting's contribution to transparency, accountability, organizational control, financial decision-making, governance, and sustainable economic development.
Financial Accounting and Financial Reporting
Financial accounting principles; financial reporting practices; financial statement preparation and analysis; financial reporting quality; accounting measurement and recognition; accounting estimates; financial disclosure; earnings quality; earnings management; accounting conservatism; financial statement comparability; transparency; corporate reporting practices; and the economic consequences of financial reporting.
Management Accounting and Strategic Cost Management
Management accounting systems; cost accounting; cost behavior analysis; activity-based costing; target costing; standard costing; strategic cost management; cost control; budgeting practices; management control systems; responsibility accounting; strategic management accounting; managerial performance evaluation; transfer pricing; and accounting information for managerial decision-making.
Auditing and Assurance Services
External auditing; internal auditing; audit quality; audit independence; auditor competence; audit judgment; audit evidence; audit risk assessment; audit effectiveness; audit committees; audit reporting; integrated auditing; information technology auditing; continuous auditing; assurance services; and the application of emerging technologies in auditing.
Taxation and Tax Accounting
Tax accounting; tax planning; tax compliance; tax avoidance; tax evasion; corporate taxation; personal taxation; taxation policy; tax administration; international taxation; transfer pricing regulations; tax incentives; tax risk management; behavioral taxation; digital taxation; taxation of electronic commerce; and the socioeconomic implications of taxation systems.
Accounting Information Systems and Digital Accounting
Accounting information systems; computerized accounting; digital accounting systems; enterprise resource planning in accounting; accounting automation; cloud accounting; financial data management; artificial intelligence in accounting; machine learning applications; big data accounting analytics; blockchain accounting; smart contracts; accounting cybersecurity; digital financial reporting; and technology-driven accounting transformation.
Corporate Governance, Accounting Ethics, and Accountability
Corporate governance mechanisms; financial accountability; board oversight; audit committee effectiveness; ownership structure; corporate disclosure; accounting ethics; professional integrity; ethical financial reporting; financial transparency; accounting regulation; stakeholder accountability; institutional governance; and governance-related financial reporting practices.
Public Sector and Governmental Accounting
Governmental accounting; public sector financial reporting; public budgeting; government financial accountability; public expenditure management; public financial management; government financial performance; public sector auditing; public financial transparency; accrual-based government accounting; fiscal accountability; governmental accounting standards; and public sector financial governance.
Sustainability, Environmental, and Social Accounting
Sustainability accounting; environmental accounting; social accounting; carbon accounting; greenhouse gas emissions accounting; sustainability disclosure; ESG reporting; integrated reporting; climate-related financial disclosure; biodiversity accounting; natural resource accounting; social and environmental accountability; sustainability assurance; and accounting for sustainable development.
Forensic Accounting and Fraud Examination
Forensic accounting; fraud detection and prevention; financial statement fraud; forensic auditing; investigative accounting; fraud risk assessment; financial crime investigation; occupational fraud; corruption prevention; whistleblowing mechanisms; forensic data analytics; financial misconduct; fraud triangle and related behavioral frameworks; and technology-assisted fraud investigation.
Accounting Standards, Regulation, and Reporting Compliance
International Financial Reporting Standards (IFRS); national financial accounting standards; accounting standard adoption; financial reporting convergence; accounting policy selection; regulatory compliance; accounting harmonization; financial reporting enforcement; accounting regulatory institutions; disclosure regulations; financial reporting reforms; and the implementation of accounting standards.
Behavioral Accounting and Accounting Psychology
Behavioral accounting; accounting judgment and decision-making; managerial behavior in accounting processes; cognitive biases in financial decisions; budgetary participation; behavioral budgeting; ethical judgment; auditor behavior; psychological aspects of accounting; professional skepticism; financial reporting incentives; organizational influences on accounting practices; and behavioral responses to financial information.
Financial Institution Accounting and Islamic Accounting
Banking accounting; financial institution reporting; insurance accounting; financial risk disclosure; accounting for financial instruments; Islamic accounting principles; Sharia-compliant financial reporting; Islamic banking accounting; Islamic financial transactions; Sharia auditing; Islamic financial accountability; Islamic social reporting; and governance and reporting practices in Islamic financial institutions.
Accounting for MSMEs, Entrepreneurship, and Nonprofit Organizations
MSME accounting practices; accounting literacy; small business financial reporting; accounting information utilization; accounting for startups; entrepreneurial financial management from an accounting perspective; simplified accounting standards; financial recordkeeping; nonprofit accounting; charity accounting; accounting for cooperatives; community financial accountability; and accounting practices in social enterprises.
Accounting Education and Professional Development
Accounting education; accounting curricula; accounting competencies; professional accounting education; accounting ethics education; technology integration in accounting learning; digital accounting literacy; accounting pedagogy; accounting student performance; professional certification; continuing professional development; accounting profession transformation; and future competencies of accounting professionals.
Accounting Analytics and Financial Decision Support
Financial data analytics; accounting-based performance evaluation; financial statement analytics; predictive accounting models; financial forecasting; financial ratio analysis; business valuation using accounting information; financial performance modeling; risk analytics; accounting-based investment analysis; financial decision support; real-time reporting; and data-driven financial control.
Capital Market Accounting and Corporate Disclosure
Capital market-based accounting research; value relevance of accounting information; accounting information and stock returns; investor responses to financial disclosures; voluntary and mandatory disclosure; financial reporting and market efficiency; accounting-based valuation; financial reporting transparency; information asymmetry; disclosure quality; corporate reporting credibility; and accounting information in investment decisions.
Accounting Control, Risk, and Organizational Performance
Internal accounting controls; financial control systems; internal control effectiveness; accounting-related risk management; financial accountability mechanisms; budgeting control; performance measurement systems; accounting information for organizational performance; internal reporting; responsibility centers; financial monitoring; cost efficiency; and financial performance accountability.
Contemporary and Interdisciplinary Accounting Studies
Digital asset accounting; cryptocurrency-related accounting; accounting for emerging business models; artificial intelligence governance in accounting; algorithmic auditing; forensic data science; accounting for the platform economy; circular economy accounting; intellectual capital reporting; human resource accounting; digital transformation of the accounting profession; and emerging accounting issues affecting businesses, governments, and society.
Interdisciplinary Research
Beyond these two primary disciplines, AMAR welcomes interdisciplinary research that integrates management and accounting perspectives to address complex organizational, financial, institutional, technological, and societal challenges.
Relevant studies may examine the relationships between accounting information, managerial decisions, organizational capabilities, corporate governance, business strategies, human capital, technology adoption, financial accountability, innovation, sustainability, and organizational performance.
Interdisciplinary submissions should demonstrate a clear theoretical or practical connection to at least one of the journal's two principal areas: Management or Accounting.
Research Approaches and Methodological Coverage
AMAR welcomes scholarly contributions employing diverse research designs and methodological approaches, including:
Surveys, experiments, econometric modeling, structural equation modeling, panel data analysis, time series analysis, multilevel modeling, and other advanced statistical techniques.
Case studies, interviews, observations, ethnographic research, grounded theory, phenomenology, thematic analysis, and interpretive organizational research.
Studies integrating quantitative and qualitative methods to provide comprehensive explanations of managerial, organizational, financial, and accounting phenomena.
Original conceptual frameworks, theoretical models, critical theoretical discussions, and studies contributing to the development or refinement of management and accounting theories.
Systematic literature reviews, meta-analyses, bibliometric analyses, scoping reviews, and integrative reviews that provide substantial scholarly synthesis and meaningful research directions.
Laboratory studies, field experiments, behavioral experiments, and quasi-experimental investigations of managerial and accounting phenomena.
Comparative organizational, institutional, industry-based, and international studies examining management and accounting practices across different contexts.
Empirically grounded studies addressing practical business, organizational, financial, regulatory, governance, and policy challenges.
Publication Priorities and Scholarly Contributions
AMAR prioritizes manuscripts that demonstrate originality, methodological rigor, theoretical relevance, analytical depth, and meaningful contributions to management or accounting knowledge.
The journal particularly encourages research that:
AMAR welcomes contributions from national and international scholars and encourages research with both local contextual relevance and broader international significance.
Research Quality Expectations
Manuscripts submitted to AMAR are expected to demonstrate a clear alignment with the journal's focus and scope, articulate their scholarly contributions, and present well-developed theoretical foundations, transparent research methods, and substantiated findings.
- Research questions and objectives should be clearly formulated and grounded in relevant scholarly literature.
- Manuscripts should demonstrate originality and meaningful theoretical or practical contributions.
- Research designs, sampling procedures, instruments, and analytical approaches should be transparently reported.
- Findings and conclusions should be supported by appropriate empirical or theoretical evidence.
- Authors should discuss research implications, limitations, and potential future research directions.
- Studies should maintain a clear connection to management, accounting, or their interdisciplinary applications.
Who Should Submit?
AMAR encourages submissions from academics, researchers, postgraduate students, management professionals, accounting professionals, auditors, entrepreneurs, policymakers, consultants, and practitioners whose work advances knowledge in management, accounting, organizational development, corporate governance, financial practices, and sustainable business. Collaborative and interdisciplinary studies involving universities, industry, government, and other institutions are particularly encouraged.
Advancing Management and Accounting Scholarship
Through these publication objectives, Amkop Management Accounting Review (AMAR) seeks to strengthen the integration of academic knowledge, professional practice, and evidence-based decision-making while supporting the continuing development of management and accounting scholarship worldwide. By promoting rigorous research, interdisciplinary collaboration, and internationally relevant academic contributions, AMAR aspires to provide a credible scholarly platform for advancing organizational effectiveness, financial accountability, responsible governance, innovation, and sustainable economic development.