Focus & Scope

Focus and Scope

Focus

Summa: Journal of Accounting and Tax aims to publish innovative and critical research that explores accounting theories, accounting practices, taxation systems, and their implications for business decision-making and public policy. The journal highlights contemporary challenges in accounting and taxation while offering a deep global perspective on these issues.

Scope

The journal covers a wide range of topics in accounting and taxation, including but not limited to:

  1. Accounting Theory and Practice – Principles of accounting, accounting standards, and their applications in financial reporting and auditing.
  2. Managerial Accounting and Decision-Making – The use of accounting information in managerial decision-making, budgeting, and cost control.
  3. Taxation – Tax systems, tax policies, tax planning, and the impact of taxation on individuals and organizations.
  4. Financial Accounting – Processes, techniques, and analysis in financial accounting, including asset and liability valuation.
  5. Corporate Governance and Accounting – The relationship between accounting, corporate governance, business ethics, and corporate social responsibility.
  6. Accounting Information Systems – Development, implementation, and management of accounting information systems and related technologies.
  7. Audit and Assurance – Audit practices, audit standards, assurance quality, and issues related to internal and external auditing.
  8. Public Sector Accounting – Accounting and taxation in the public sector, including government accounting and non-profit organizations.
  9. Forensic Accounting and Financial Investigations – Application of accounting and auditing techniques in financial investigations, including fraud and money laundering detection.
  10. Regulatory Impact and Public Policy – Analysis of the influence of regulations, international standards, and public policies on accounting and taxation theory and practice.

By covering these key areas, Summa serves as a leading academic resource for researchers, professionals, and policymakers dedicated to enhancing knowledge and best practices in accounting and taxation.