About the Journal

The ACCRUAL journal is a scientific publication containing articles in the field of Accounting within the scope of Finance and Banking, Management Accounting, Tax, Audit, Public Sector Accounting, Islamic Accounting, Behavioral Accounting, Accounting Information Systems, Entrepreneurship, and International Accounting. The ACCRUAL journal is dedicated to encouraging the exchange of ideas between academics, practitioners and government agencies in the field of Accounting. This journal is published twice a year, namely in January and July. The articles published in this journal present an objective analysis of accounting topics from an academic point of view in the form of research results, studies of accounting concepts and theories, as well as case study papers.