The journal welcomes original research covering, but not limited to, the following areas:

• Financial Accounting and Management Accounting
• Auditing and Assurance
• Accounting Information Systems
• Taxation and Public Sector Accounting
• Corporate Finance and Financial Management
• Corporate Governance and Risk Management
• Business Strategy and Organizational Management
• Entrepreneurship and Small and Medium Enterprises (SMEs)
• Digital Business and Digital Transformation
• Sustainability Accounting and Reporting
• Environmental, Social, and Governance (ESG)
• Corporate Social Responsibility (CSR)
• Green Accounting and Green Finance
• Sustainable Business and Sustainable Development
• Intellectual Capital and Knowledge Management
• Innovation and Competitive Advantage
• Islamic Accounting, Islamic Finance, and Halal Business
• Social and Environmental Performance

JABS accepts manuscripts employing diverse research methodologies, including quantitative research, qualitative research, mixed-methods research, systematic literature reviews, bibliometric analysis, case studies, and analytical or computational approaches relevant to accounting, business, and sustainability.

Through a rigorous peer-review process, JABS is committed to maintaining the quality, integrity, originality, and academic relevance of all published manuscripts. The journal seeks to promote research that not only advances theoretical understanding but also provides meaningful practical and policy implications for organizations, businesses, governments, and society.