1. Focus and Scope

Review of Accounting and Business publishes research articles from various topics in functional areas of accounting and business, including but is not limited to the following topics:

  1. Financial Accounting
  2. Public Sector Accounting
  3. Management Accounting
  4. Islamic Accounting and Financial Management
  5. Accounting Information System
  6. Taxation
  7. Auditing
  8. Accounting Education
  9. Behavioural Accounting
  10. Corporate Reporting
  11. Corporate Governance
  12. Ethics and Professionalism of Accountant
  13. Corporate Finance
  14. Capital Market
  15. Banking

2. Peer Review Process

Review of Accounting and Business (Reas) applied a double-blind peer review process for each manuscript by involving the board of editors and two peer reviewers. The decision of the article to be published in the journal considers several factors such as the relevance of the article and its contribution to the development of accounting practices and the accounting profession in business as well as compliance to the requirement of a published article. Editors and reviewers provide evaluation and constructive suggestions for the author.

 The peer reviewers will not acknowledge the name and institution of the author or vice versa. The review process in Reas consists of the following steps: 

  1. Detection of plagiarism using Turnitin software
  2. Initial review by editor
  3. Double-blind peer review process by 2 (two) reviewers
  4. Final review by editor

The review results produce the following decision: 

  • Articles are accepted without revision.
  • Articles are received with minor revisions (as recommended by peer reviewers and board of editor).
  • Articles are accepted with major revisions (as recommended by peer reviewers and board of editor).
  • Articles are rejected.

 3. Open Access Policy

This journal provides direct open access to its contents so that research results are open free of charge to the public, thereby supporting greater global knowledge exchange. This journal is an Open Access journal because its articles are freely available on the public internet. This journal allows any user to read, download, copy, distribute, print, search, or link to the full text of articles, browse them for indexing, pass them as data to software, or use them for other lawful and non-commercial purposes, without asking prior permission from the publisher or author.

4. Publication Ethics

Review of Accounting and Business (Reas) is a blind-reviewed journal published biannually (June and December). The journal publishes papers in accounting and business that make a significant contribution to the development of accounting practices in business.

Publishing articles in blindly reviewed journals is an important part of knowledge development. This is a direct reflection of the quality of the work of the authors and the institutions that support them. Blindly reviewed articles support and embody the scientific method. It is therefore important to agree on a standard of ethical behavior expected of all parties involved in the publishing act: journal editors, reviewers, and authors. These ethics guidelines were adopted from Elsevier's publication ethics policy.