Focus & Scope

Summa: Journal of Accounting and Tax

Focus
Summa: Journal of Accounting and Tax is committed to advancing the understanding and practical application of accounting and taxation in the ever-changing business world. The journal's main objective is to publish innovative, analytical, and critical research in accounting theory, accounting practice, taxation systems, and their implications for business decision-making and public policy. With a focus on contemporary challenges and global perspectives, the journal aims to be a platform for researchers, practitioners, policy makers, and educators to share insights, findings, and solutions to current issues in accounting and taxation.

Scope
The journal covers a wide range of topics in accounting and taxation, including, but not limited to:
1. Accounting Theory and Practice: A study of accounting principles, accounting standards, and their application in financial statements and audits.
2. Managerial Accounting and Decision Making: An analysis of the use of accounting information in managerial decision making, budgeting, and cost control.
3. Taxation: Research on tax systems, tax policy, tax planning, and the impact of taxes on individuals and organizations.
4. Financial Accounting: The study of processes, techniques, and analysis in financial accounting, including valuation of assets and liabilities.
5. Corporate Governance and Accounting: A discussion of the relationship between accounting, corporate governance, business ethics and corporate social responsibility.
6. Accounting Information Systems: Research on the development, implementation, and management of accounting information systems and related technologies.
7. Audit and Assurance: An analysis of audit practices and standards, quality assurance, and related issues in external and internal auditing.

8. Public Sector Accounting: The study of accounting and taxation in the public sector, including government accounting and non-profit organizations.
9. Forensic Accounting and Financial Investigations: Research on the application of accounting and auditing techniques in financial investigations, including fraud and money laundering.
10. Effects of Regulation and Public Policy on Accounting and Taxation: An analysis of the impact of regulation, international standards, and public policy on accounting and taxation practice and theory.