INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND SOCIAL TAXATION (IJAFST)

E-ISSN: 2316-422X

P-ISSN: 3982-0997

DOI: https://iigdpublishers.com/journals/14

International Journal of Accounting, Finance and Social Taxation - IJAFST publish research that advances our understanding of Accounting, Finance and Social Taxation over a diverse range of topics and research methods. IJAFST articles deal with most areas of Accounting, including Finance, Social Taxation, Social and Environmental Accounting and Management Accounting. The Journal welcomes research that utilizes a wide range of basic and applied research methods, including archival, experimental, survey, analytical, and case study.

 

The Journal's founding goal was to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of Accounting, Finance and Social Taxation. Within this context, submissions are expected to make a contribution to the academic accounting literature, including as appropriate as the international accounting literature typically found in IJAFST and other primary European based international accounting journals as well as in leading US, Australian, and Canadian academic accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, and research-based essays on world affairs which affect accounting practice are all within the scope of the journal.

 

Although the Journal welcomes a wide range of topics, papers may be rejected without being sent out for formal review if the paper is deemed outside of the scope of the journal, too narrow in interest or scope, of unacceptable written quality, or as not sufficiently adhering to the style requirements as outlined in the Guide for Authors. We strongly urge all authors interested in IJAFST to carefully read the Guide to Authors and to examine some of its more recently published articles. 

ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:06

Digital Transformation and Bank Performance

This study aims to investigate the effect of digitalization on bank profitability among Indonesian Banks. The research employs OLS on...

Read More
ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:05

Managerial Ownership Moderating Sustainability Reporting and Philanthropy Disclosure on Firm Value

The purpose of this study is to obtain empirical evidence regarding Managerial Ownership Moderating Sustainability Reporting and Philanthropy Disclosure on...

Read More
ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:04

Board Gender Diversity and Dividend Policy: Evidence from Nigeria

Dividend policy plays a crucial role in investor decisions, company valuation, and shareholder wealth. It serves as a signal of...

Read More
ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:03

The Influence of Accounting Students' Understanding of Government Accounting Standards on Interest in Working as Public Sector Accountants

This study aims to analyze the effect of accounting students' understanding of Government Accounting Standards (SAP) on their interest in...

Read More
ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:02

The Role of the Regional Inspectorate in the Decision on Village Fund Return in Polewali Mandar

The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of...

Read More
ACCOUNTING, FINANCE AND SOCIAL TAXATION 2025-01-29 00:00:01

Do Investors Care About Tax Avoidance? Evidence from Indonesia

The purpose of this study is to investigate the response of investors to instances of corporate tax avoidance in Indonesia,...

Read More
ACCOUNTING, FINANCE AND SOCIAL TAXATION 2024-12-23 00:00:07

A Conceptual Framework of the Business Model Disclosure

The term business model (BM) is one of the topics that have recently been addressed in the area of accounting...

Read More