The Journal of Theoretical Accounting Research

The Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028,  is an international, peer-reviewed, open-access academic journal dedicated to the advancement of accounting theory. Since its establishment in 2005, JTAR has served as a scholarly platform for rigorous and innovative research that deepens the understanding of accounting concepts, frameworks, and their implications across economic, regulatory, and organizational environments.

JTAR emphasizes high-quality theoretical contributions that challenge conventional perspectives and stimulate critical discourse. The journal covers a wide range of topics including financial and managerial accounting, auditing, accounting ethics, corporate governance, sustainability accounting, and interdisciplinary approaches that intersect with economics, sociology, law, and information systems.

Publisher : Riset Publishing

Published biannually, JTAR maintains a strict double-blind peer review process to ensure the integrity, relevance, and academic quality of all published work. As an open-access journal, all articles are freely and permanently accessible to a global readership, promoting inclusive and unrestricted knowledge sharing.

With a diverse international editorial board and a strong commitment to ethical publishing standards, JTAR is a vital resource for researchers, educators, practitioners, and policymakers who seek to engage with the theoretical foundations and evolving directions of accounting thought.