Focus and Scope

The Journal of Oeconomia, Sustainable Finance, and Accounting (JOSFA) focuses on disseminating critical inquiry and original empirical research that explores the intersection of macroeconomic architecture, contemporary accounting practices, and the sustainable finance ecosystem. This journal views financial governance instruments, business entity reporting, and Environmental, Social, and Governance (ESG) metrics not merely as tools for measuring regulatory compliance, but as a crucial transparency infrastructure for global economic resilience. This paradigm is built on the theoretical and practical urgency to respond to increasingly volatile market dynamics, financial technology disruption, and stakeholder demands for the integration of environmental ethics into long-term investment decision-making.

This journal welcomes high-quality manuscripts with a strong methodological foundation, covering, but not limited to, the following thematic areas:

(1) Sustainability and Integrated Reporting (Sustainability & ESG Accounting): Theoretical and empirical explorations of the evolution of non-financial disclosure by companies. This scope examines how business entities convert their ecological and social impacts into standardized reporting metrics to reduce information asymmetry between management and investors. Research in this area challenges conventional accounting models that are solely oriented toward short-term profits. Sub-disciplines: Carbon Accounting, ESG Performance Disclosure, Environmental Management Accounting, Integrated Reporting, and Sustainability Auditing.

(2) Green Finance and Impact Investing: An in-depth analysis of innovative financing instruments specifically designed to fund climate change mitigation and energy transition projects. This focus examines how capital markets respond to environmental risks through the creation of investment portfolios that not only pursue financial returns but also target measurable social and environmental impacts. Sub-disciplines: Green Bonds, Climate Finance, Sustainable Microfinance, Carbon Pricing, and Corporate Environmental Risk Management.

(3) Data Analytics and Contemporary Accounting Information Systems (Data Analytics in Accounting): An investigation into the impact of disruptive technologies such as artificial intelligence (AI), big data, and blockchain in revolutionizing the reliability of accounting information systems and the effectiveness of audits. The presence of technology in financial governance demands critical evaluation to ensure that this automation enhances the precision of risk mitigation without compromising data confidentiality or professional objectivity. Sub-disciplines: AI-Based Auditing, Digital Forensic Accounting, Financial Cybersecurity, Regulatory Technology (RegTech), and Predictive Business Analytics.

(4) Corporate Governance and Strategic Accountability: An analytical study of oversight structures, the effectiveness of boards of commissioners, and internal mechanisms that protect business entities from fraud and operational mismanagement. This scope highlights how supervisory independence and diversity in leadership structures can empirically mitigate agency conflicts amid a complex business climate. Sub-disciplines: Forensic Accounting, Shareholding Structures, Audit Committees, Fraud Prevention (Fraud Examination), and Banking Governance.

(5) Behavioral Finance and Economics: Research that bridges economics, management accounting, and cognitive psychology to analyze how heuristics, emotional biases, and market sentiment dictate the economic decision-making processes of stakeholders. This field challenges the classical assumption that investors always act with perfect rationality. Sub-disciplines: Investor Sentiment, Cognitive Biases in Budgeting, Neuroaccounting, Nudge Theory in Taxation, and Financial Consumer Behavior.

(6) Public Sector Accounting and Macro Fiscal Policy: Empirical evaluations of the transparency of government financial management, the efficiency of local budgets, and the effectiveness of tax regulations in promoting economic growth. This area is crucial for mapping how public sector policies function as stimuli (or, conversely, as obstacles) to the creation of a sustainable investment and business climate. Sub-disciplines: Local Government Financial Management, Tax Policy and Administration, Performance-Based Budgeting, Sustainable Public Procurement, and Investigative Auditing in the Public Sector.

(7) Professional Ethics and the Evolution of Auditing: Ongoing investigations into independence, professional skepticism, and the quality of auditors’ or accountants’ moral judgment when facing ethical dilemmas. This study specifically seeks to define how professional integrity and audit skepticism can be maintained amid intense commercial pressure from clients. Sub-disciplines: Audit Quality, Auditor Independence, Rotation of Public Accounting Firms, Resolution of Conflicts of Interest, and Accounting Ethics Education.