Aims and Scope

Aims of the Journal

The Journal of Accounting, Business, Governance and Sustainability (ABGS) is an international, peer-reviewed academic journal dedicated to advancing high-quality scholarship at the intersection of accounting, business, finance, corporate governance, sustainability, and emerging technologies. The journal publishes theoretically informed, methodologically robust, and practically relevant research that enhances understanding of how organizations create value, strengthen accountability, improve governance, and pursue sustainable performance within complex and evolving institutional environments.

ABGS provides a multidisciplinary platform for research on corporations, financial institutions, public-sector organizations, non-profit entities, entrepreneurial ventures, and other organizational forms. The journal welcomes studies that examine how organizational strategies, governance mechanisms, accounting systems, financial practices, regulatory frameworks, technological innovation, and sustainability agendas interact to shape organizational outcomes and societal impact.

While ABGS maintains a global scope, it gives particular attention to emerging, developing, fragile, and transitional economies, where institutional complexity, governance challenges, financial constraints, and sustainability pressures create distinctive opportunities for scholarly contribution. The journal encourages research that advances academic debate while also offering meaningful insights for managers, boards, regulators, auditors, policymakers, investors, professional bodies, and wider society.

ABGS seeks to bridge theory and practice by publishing research that contributes to conceptual development, empirical understanding, methodological advancement, policy formulation, and evidence-informed organizational practice.

Objectives of the Journal

The objectives of ABGS are to:

  1. Advance theoretical understanding of accounting, business, governance, finance, sustainability, and technology-related issues.
  2. Publish high-quality empirical, conceptual, analytical, methodological, and practice-oriented research.
  3. Encourage interdisciplinary scholarship linking business strategy, governance systems, accounting practices, financial decision-making, sustainability performance, and emerging technologies.
  4. Support rigorous research on organizational accountability, transparency, ethical leadership, stakeholder engagement, ESG practices, sustainability reporting, and long-term value creation.
  5. Provide a scholarly platform for research from under-represented regions, particularly emerging, developing, fragile, and transitional economies.
  6. Promote research that informs academic scholarship, managerial decision-making, regulatory development, public policy, professional standards, and organizational improvement.
  7. Strengthen the connection between academic inquiry and real-world organizational, institutional, and societal challenges.

Positioning Statement

ABGS is positioned as a multidisciplinary, internationally oriented, and practice-relevant journal that integrates accounting, business, governance, finance, sustainability, and technology. The journal is distinguished by its commitment to rigorous scholarship, theoretical contribution, methodological transparency, and practical relevance.

ABGS particularly encourages research that addresses real-world institutional settings, emerging-market conditions, governance challenges, sustainability transitions, financial and accounting practices, and the role of technology in shaping responsible and resilient organizations.

The journal welcomes contributions that offer clear scholarly value, robust analysis, and actionable implications for researchers, organizational leaders, regulators, policymakers, auditors, investors, and professional practitioners.