Aims and Scope

Aim & Scope for Governance Accounting Archive Review (GARJournal)

Aim: The Governance Accounting Archive Review (GARJournal) aims to be a leading platform for scholarly research and discussion in the fields of governance, accounting, and related business disciplines. It seeks to publish high-quality, original research that advances understanding and practice in governance and accounting, emphasizing the integration of theoretical frameworks with practical applications.

Scope: The scope of GARJournal encompasses a wide range of topics within business, management, and accounting, with a particular focus on governance issues. The journal invites contributions that explore, but are not limited to, the following areas:

  1. Corporate Governance:

    • Board composition and effectiveness
    • Shareholder rights and activism
    • Executive compensation and incentives
    • Corporate social responsibility and sustainability

  2. Financial Accounting and Reporting:

    • Financial statement analysis
    • Accounting standards and regulations
    • Earnings management and quality
    • Disclosure practices and transparency

  3. Management Accounting:

    • Strategic management accounting
    • Performance measurement and control systems
    • Cost management and optimization
    • Budgeting and financial planning

  4. Auditing and Assurance:

    • Audit quality and effectiveness
    • Internal controls and risk management
    • Ethical issues in auditing
    • Innovations in audit practices

  5. Public Sector and Non-Profit Governance:

    • Accountability and transparency in public sector entities
    • Governance challenges in non-profit organizations
    • Financial management and reporting in public and non-profit sectors

  6. International and Comparative Studies:

    • Cross-country comparisons of governance practices
    • Global accounting standards and practices
    • International regulatory environments

  7. Interdisciplinary Research:

    • Interactions between governance and technology
    • Behavioral aspects of governance and accounting
    • Governance in emerging markets and developing economies

Target Audience: GARJournal is intended for a diverse audience of academics, practitioners, policymakers, and students who are interested in the latest developments in governance and accounting. The journal encourages submissions from researchers worldwide, fostering a global perspective on issues in these fields.