Aims and Scope
Aims of the Journal
Accounting, Business, Governance & Sustainability (ABGS) is an international, peer-reviewed journal dedicated to advancing high-quality research at the intersection of business strategy, accounting, finance, corporate governance, sustainability, and emerging technologies. The journal publishes theoretically grounded and empirically rigorous studies that enhance understanding of how organizations create value, ensure accountability, and achieve sustainable performance in dynamic institutional environments.
ABGS provides a multidisciplinary platform for research addressing corporations, financial institutions, public organizations, and entrepreneurial ventures. The journal places particular emphasis on emerging, developing, and transitional economies while maintaining strong global relevance. The journal welcomes contributions that inform academic debates, managerial decision-making, regulatory development, and public policy.
Objectives of the Journal
- Advance and refine theories related to business, governance, and sustainability
- Promote high-quality empirical, analytical, and methodological research in business and financial disciplines
- Encourage interdisciplinary dialogue linking business strategy, governance, accounting, finance, and technology
- Provide a scholarly platform for under-represented regions and emerging-market contexts
- Inform business leaders, regulators, auditors, policymakers, and professional practitioners
- Support research that bridges the gap between academic inquiry and organizational practice
Positioning Statement
ABGS is positioned as a multidisciplinary and practice-oriented journal that integrates business, governance, sustainability, finance, accounting, and technology. The journal is distinguished by its emphasis on emerging and transitional economies and real-world institutional settings. It prioritizes research that offers strong theoretical contributions, empirical rigor, and actionable insights for both scholars and practitioners.
